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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
The issue derives its name from the visual appearance of the model when it is drawn in an entity–relationship diagram, as the linked tables 'fan out' from the master table. This type of model resembles a star schema , which is a common design in data warehouses.
The data modeling process. The figure illustrates the way data models are developed and used today . A conceptual data model is developed based on the data requirements for the application that is being developed, perhaps in the context of an activity model. The data model will normally consist of entity types, attributes, relationships ...
The enhanced entity–relationship (EER) model (or extended entity–relationship model) in computer science is a high-level or conceptual data model incorporating extensions to the original entity–relationship (ER) model, used in the design of databases.
An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
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In the real world, data modeling is critical because as the data grows voluminous, tables linked by keys must be used to speed up programmed retrieval of data. If a data model is poorly crafted, even a computer applications system with just a million records will give the end-users unacceptable response time delays.
SPOILERS BELOW—do not scroll any further if you don't want the answer revealed. The New York Times Today's Wordle Answer for #1271 on Wednesday, December 11, 2024