Accounting Information Systems – The REA Data Model

Course Outline

The REA Data Model

• Database design using the REA data model
• Implementing an REA model in a relational database
• Special topics in REA modelling

Target audience

• Accounting and financial specialists, professionals and practitioners who need to understand how accounting information systems (AIS) work in order to effectively measure how cost-effectively they perform, to assess their reliability and that of the information produced, or to lead the redesign and implementation of new and better systems.
• Internal and external auditors.
• Accountants who wish to improve the design and functioning of the AIS so that it truly adds value to the organisation by providing management with the information needed to effectively run organisations.

Learning outcomes

Upon completion of this course, you will be able to understand:

• How the REA data model can be used to design an AIS database.
• How the REA data model can be used to develop an AIS that can not only generate traditional financial statements and reports but can also more fully meet the information needs of management.
• How to implement an REA data model in a relational database system.
• How to query a relational database in order to produce various financial statements and
  management reports.
• How to develop REA data models of the production, HR/payroll, and financing cycles.
• Advanced modelling issues including the acquisition and sales of intangible products and services and rental transaction.