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ch 15
ch 15
9
Accounting
Undergraduate 3
10/14/2010

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Cards

Term
Agents
Definition
In the REA data model, the people and organizations that participate in events and about whom information is desired.
Term
Cardinalities
Definition
Property of a database relationship indicating the number of occurrences of one entity that may be associated with a single occurrence of the other entity. Three types are one-to-one, one-to-many, and many-to-many.
Term
Data modeling
Definition
defining a database so that it faithfully represents all key components of an organizations environment. The objective is to explicitly capture and store data about every business activity the organization wishes to plan, control, or evaluate.
Term
Entity
Definition
The item about which information is stored in a record.
Term
Events
Definition
In the REA data model, a business activity about which management wants to collect information about planning for control purposes.
Term
Maximum cardinality
Definition
The maximum number of instances that an entity can be linked to the other entity in the relationship.
Term
Minimum cardinality
Definition
The minimum number of instances that an entity can be linked to the other entity in the relationship.
Term
REA data model
Definition
The data model used to design AIS data bases. REA is an acronym signifying that the data model contains information about three fundamental objects; resources, events, and agents. Resources represent identifiable objects that have economic value to the organization. Events represent an organizations business activity. Agents represent the people or organization about which data are collected.
Term
Resources
Definition
Those things that have economic value to an organization such as cash, inventory, supplies, factories, and land.
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