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33:010:458 33:010:458 A Accounting Information Accounting Information A ntin ntin Inf rm ti n Inf rm ti n Systems Systems y Dr. Peter R. Gillett Dr. Peter R. Gillett Associate Professor Department of Accounting, Business Ethics and

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SLIDE 1

33:010:458 33:010:458 A ntin Inf rm ti n A ntin Inf rm ti n Accounting Information Accounting Information Systems Systems y

  • Dr. Peter R. Gillett
  • Dr. Peter R. Gillett

Associate Professor Department of Accounting, Business Ethics and Information Systems Rutgers Business School–Newark and New Brunswick

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SLIDE 2

Accounting Information Systems

A.I.S. Class 9: Outline A.I.S. Class 9: Outline

Orville Ornaments: Questions? REA Modeling - a formal approach

g pp

Extended REA Ontology Group Work

p

Designing the Data Repository Structure for

RDBMS

Implementing the Design Group Projects – Flowcharting

September 30, 2009

  • Dr. Peter R. Gillett

2

p j g

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  • Dr. Peter R. Gillett

2

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SLIDE 3

Accounting Information Systems

Orville Ornaments: Questions? Orville Ornaments: Questions?

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  • Dr. Peter R. Gillett

3 September 30, 2009

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3

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SLIDE 4

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Terminology for Events:

Murthy Denna Murthy Denna David David McCarthy cCarthy Gillett Gillett & Groomer & Groomer Economic Core Economic Economic Economic Non-economic Support Business Commitment Commitment

  • Business

Information Information Information Information Information

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4 September 30, 2009

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SLIDE 5

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Economic events increase or decrease

economic resources

Resources

Resources are scarce, have utility and are scarce, have utility and are are under under the he control control of an enterprise nterprise are are under under the the control control of

  • f an

an enterprise enterprise

Agents are those who participate in events

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5 September 30, 2009

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SLIDE 6

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Economic exchanges are pairs of related

events

Duality relationship

* In an economic exchange one resource is

In an economic exchange, one resource is incremented while another is decremented

* The

The dual dual events vents need eed not not be be simultaneous simultaneous The The dual dual events events need need not not be be simultaneous simultaneous nor need one be a precursor nor need one be a precursor to the other to the other

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6 September 30, 2009

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SLIDE 7

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Synergy relationships

* Multiple events that occur in conjunction with

p j each other and result in the whole being greater than the sum of the parts

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7 September 30, 2009

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SLIDE 8

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Identify each economic exchange Model each exchange using REA Perform view integration to consolidate

exchange diagrams

V

if th t th t t i t

Verify that there are events to increment

and decrement each resource

Verify that every event participates in a Verify that every event participates in a

duality relationship

Integrate supporting business events

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  • Dr. Peter R. Gillett

8

Integrate supporting business events

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SLIDE 9

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

A more radical view of events is taken

here:

* only needed events should be added * they should be modeled in accordance with

they should be modeled in accordance with business realities rather than traditional accounting conventions

* this view facilitates business process

reengineering

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9 September 30, 2009

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SLIDE 10

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Information processes are not recorded Database implementations tend to filter at

Database implementations tend to filter at the reporting stage whereas traditional accounting information systems have accounting information systems have tended to filter at the recording stage

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10 September 30, 2009

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SLIDE 11

Accounting Information Systems

REA Modeling REA Modeling -

  • a Formal Approach

a Formal Approach

Key characteristics of REA Systems

* Support all critical events * St

d t il d hi t f t

* Store a detailed history of events * Store data in an integrated repository * Are able to retrieve and manipulate data to meet

Are able to retrieve and manipulate data to meet user needs

* Process events as they occur

d d d d l

* Use directed REA design and implementation * Prepare financial statements without journal

entries and a general ledger

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  • Dr. Peter R. Gillett

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entries and a general ledger

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SLIDE 12

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Extended REA Ontology (Gillett 2003/6):

*

Economic Resources (R)

*

Significant Events

i ( )

  • Economic Events (E)
  • Commitments (C)
  • Business Events

– Instigation (I) ili i ( ) – Facilitation (F) – Terminal (T)

*

Economic Agents (A)

  • Internal Agents
  • External Agents

*

Business Location (L)

Facilitation and Terminal events are best thought of as the beginning or end of economic events

  • r commitments that we choose to record separately

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  • r commitments that we choose to record separately

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SLIDE 13

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Extended REA Ontology (Gillett 2003/6):

*

Relationships

  • Duality (E – E)

– Transfer Transfer – Transformation

  • Resource-flow (E – R)

– Inflow » Take Production » Production – Outflow » Use (entirely) » Consumption (in small parts) » Give

i i i ( )

  • Participation (E – A)

– Inside » Accountability » Authorization – Outside

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  • Site (E – L)

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SLIDE 14

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Extended REA Ontology (Gillett 2003/6):

*

Relationships

  • Linkage (R – R)

– Composition: Shirts are composed of fabric thread buttons labels etc Composition: Shirts are composed of fabric, thread, buttons, labels, etc. – Substitution: White Packing Tissue substitutes for Ivory Packing Tissue

  • Association (A – A)

– Responsibility: Managers are responsible for Secretaries – Assignment: Salespersons are assigned to Customers in their region – Cooperation: One Vendor cooperates with another Vendor

  • Custody (A – R)

– Cashier has custody of Petty Cash

  • Designation (A – R)

Customer designates a new Ship – Customer designates a new Ship

  • Certification (A – R)

– Vendors certified to supply specific Inventory – Approved Vendors List

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14 September 30, 2009

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SLIDE 15

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Extended REA Ontology (Gillett 2003/6):

*

Relationships

  • Fulfills (C – E)

C t t Shi t f lfill th S l O d – Contract: Shipment fulfills the Sales Order – Schedule: Production fulfills the Job Order

  • Reserves (C – R)

– Sales Order reserves Finished Goods

  • P

t (C A)

  • Partners (C – A)

– Customer partners the Sales Order

  • Reciprocal (C – C)

– Materials Requisition is the reciprocal of the Production Order

We are recording the (mutual) commitment to the (non-cash) initial event in economic exchanges; strictly, commitment events are paired in reciprocal relationships.

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p p

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SLIDE 16

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Extended REA Ontology (Gillett 2003/6):

*

Relationships

  • Instigates (I – C, I – E, I – F)

– Requisition instigates Purchase Order q g

  • Facilitates (F – E, F – C)

– Picking facilitates Shipping

  • Necessitates (E – T, C – T)

– Receipt of goods necessitates Storage

  • Demands (I

R)

  • Demands (I – R)

– Requisition demands Inventory

  • Authorization (I – A)

– Inventory Manager authorizes the Requisition

  • Involves (F – R), (T – R)

( ), ( )

– Marshals » Picking marshals Inventory

  • Participation (F – A), (T – A)

– Inside » Accountability

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» Accountability

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SLIDE 17

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Economic Resource

* Good, right, or service of value, under the control of a

person person

Economic Event

* Occurrence in time wherein ownership of an

economic resource is transferred from one person to economic resource is transferred from one person to another

Economic Agent

P d i h i i i h

* Persons and agencies who participate in the

economic events of an enterprise or who are responsible for subordinates’ participation

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17 September 30, 2009

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SLIDE 18

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling Economic Exchange

* Type of a business transaction where the goal

yp g is an exchange of economic resources between two persons where both parties derive higher utility after the completed business transaction

  • U

ll i l t i t h

  • Usually involves two economic events each

incrementing or decrementing a different resource in a duality relationship

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y p

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SLIDE 19

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Commitment

* Making or accepting of a right, obligation, liability, or

responsibility by a person that is capable of enforcement in the jurisdiction in which the commitment is made jurisdiction in which the commitment is made

Economic commitment

* Type of commitments by one person to transfer economic

resources to another person at some specified point in the resources to another person at some specified point in the future

Economic commitments may be bundled into

* Economic agreements (incomplete, not subject to legal

g ( p , j g enforcement)

* Economic contracts (complete, enforceable)

We will often use informal mutual commitments

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* E.g., Sales Order, Purchase Order

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SLIDE 20

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling Economic Claims

* Expectation of one person to receive a future

fl f f h inflow of economic resources from another person because of an economic exchange which is presently incomplete which is presently incomplete

  • A claim is materialized by an event in an

economic exchange i l d b i i i h i

  • It is settled by a requiting event in the economic

exchange

– e.g. Accounts Receivable

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20 September 30, 2009

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SLIDE 21

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Economic Commitments

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21 September 30, 2009

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SLIDE 22

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

For many kinds of resources, we want to monitor and

control types, as we have discussed:

* E.g., we may identify books by ISBN – this refers to books of a

E.g., we may identify books by ISBN this refers to books of a particular type (title, author, etc.), not to individual copies

For other resources, we want to monitor and control

individual items: individual items:

* E.g., individual ships we are building for our customers

Sometimes, we want a mixture of both approaches:

* E g a customer orders an automobile of a particular type * E.g., a customer orders an automobile of a particular type . . . * . . . but we deliver an specific automobile with a unique VIN

These considerations lead us to add typification

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22 September 30, 2009

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SLIDE 23

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

REA Ontology – Typification

* Association between a concrete entity and the abstract

specification of its grouped properties

* Th

b l f th REA O t l t d d b th

* The base classes of the REA Ontology are extended by the

addition of related type classes, related to them by the relationship typifies

* An entity type is a subset of all the possible instances of the

y yp p entity:

  • Resource (R) – Automobile:

Resource type (RT) – Automobile model

  • Event (E) – Order:

l h d ( ) Event type (ET) – Telephone Order

  • Agent (A) - Customer:

Agent type (AT) – Business customer * Types may be useful to document business policies – i.e., what

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  • Dr. Peter R. Gillett

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yp y p should happen rather than what did happen

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SLIDE 24

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Typification for Business Policies

* E.g., Only Business Customers may place telephone orders * E.g., Telephone orders will not be accepted for sports cars

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g , p p p

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SLIDE 25

Accounting Information Systems

Event Event-

  • Oriented Modeling

Oriented Modeling

Economic Commitments may, minimally, specify

  • nly entity types:

y y yp

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25 September 30, 2009

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SLIDE 26

Accounting Information Systems

Orville Ornaments Revisited Orville Ornaments Revisited Imagine that Orville Ornaments become

so proud of the work of their Craftsmen, p , and the price of their products rises so much, that they decide to track each , y individual ornament separately. How would THIS change the REA diagram? g g

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SLIDE 27

Accounting Information Systems

Orville Ornaments Revisited Orville Ornaments Revisited – – Old Old

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SLIDE 28

Accounting Information Systems

Orville Ornaments Revisited Orville Ornaments Revisited – – New New

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SLIDE 29

Accounting Information Systems

Group Work Group Work Working in your groups, please prepare an

REA diagram in UML format for the Ash g Accounting Client Services, Billings & Cash Collection Cycle y

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29 September 30, 2009

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SLIDE 30

Accounting Information Systems

Ash Accounting CSB&CC Cycle Ash Accounting CSB&CC Cycle Step 1: Identify the significant events

* Instigation

Accept Client g p

* Commitment Agree Assignment * Commitment Budget Recurring Assignment

Commitment Budget Recurring Assignment

* Economic

Bill & Write Off Services

* Economic

Receive Fees Economic Receive Fees

* Economic

Write Off fees

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30 September 30, 2009

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SLIDE 31

Accounting Information Systems

Ash Accounting CSB&CC Cycle Ash Accounting CSB&CC Cycle Step 2: Identify the related resources

* Service * Assignment * Time Worked

Time Worked

* Cash Account

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31 September 30, 2009

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SLIDE 32

Accounting Information Systems

Ash Accounting CSB&CC Cycle Ash Accounting CSB&CC Cycle

Step 3: Identify the related internal and external

agents

* P

t

* Partner * Manager * In-charge accountant

g

* Staff * Billing clerk

i bl l k

* Accounts receivable clerk * Client

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32 September 30, 2009

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SLIDE 33

Accounting Information Systems

Ash Accounting CSB&CC Cycle Ash Accounting CSB&CC Cycle Step 4: Identify relationships between

entities

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33 September 30, 2009

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SLIDE 34

Accounting Information Systems

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SLIDE 35

Accounting Information Systems

Ash Accounting CSB&CC Cycle Ash Accounting CSB&CC Cycle Step 5: Specify the optionalities and

cardinalities of the relationships p

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35 September 30, 2009

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SLIDE 36

Accounting Information Systems

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SLIDE 37

Accounting Information Systems

College Computing College Computing

Compare this with:

Note: Instigation event Resource type Resource type What kind of

  • Sales
  • Salesperso
  • Salesperson

What kind of event is “Quotation”?

sperson

  • n

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  • Dr. Peter R. Gillett

37

Q

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SLIDE 38

Accounting Information Systems

0..*

Sheldon Shirts Sheldon Shirts Sheldon Shirts Sheldon Shirts

Sales order Pack goods Customer 1..1 0..* 0..* 1..1 1..1 0..* Finished goods 0..* 1..* 0..* 1..1 1..1 1..1 Ship goods 1..1 0..1 0..* 0..* 1..* 0..*

  • Warehouse o

1..1 1..1 1..* 0..* Shipper 0..* 1..1 0..* Receive cash Staff 1..* 0..1 1..1 1..1 0..* 1..1 0..* 1..1 1..1 Cash account 1..1 0..*

  • perator
  • Salesperson
  • Shipping clerk
  • Accounts receivable clerk

0..*

  • Receiving clerk

0..* Return goods 0 * Credit allowance 0..1 0..1 0..* 0..*

  • Sales dir

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  • Dr. Peter R. Gillett

38

0..* 0..* Director 0..* 1..1 1..1

  • Sales director

rector

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SLIDE 39

Accounting Information Systems

Designing the Data Repository Structure for RDBMS Designing the Data Repository Structure for RDBMS

There are three main issues involved in

this step: p

* Identifying the required tables * Linking the tables

Linking the tables

* Specifying the attributes for the tables

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39 September 30, 2009

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SLIDE 40

Accounting Information Systems

Identifying Required Tables Identifying Required Tables

Every entity in the REA model will require a

table with a primary key (subject to a possible decision to merge certain tables possible decision to merge certain tables together during linking, or omit tables with

  • nly one row)

In other words there should normally be a In other words, there should normally be a

table for every:

* resource * event * agent

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40 September 30, 2009

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SLIDE 41

Accounting Information Systems

Identifying Required Tables Identifying Required Tables Additional tables may be required to

model certain types of links between yp entities (see next slide)

Finally, tables may be required for

Finally, tables may be required for reference purposes by the information system (e.g., tables of valid State Codes, system (e.g., tables of valid State Codes, Discount Codes, etc.)

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41 September 30, 2009

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SLIDE 42

Accounting Information Systems

Linking Tables Linking Tables -

  • Choices

Choices Create separate Link table

* will always work

y

* may often be unnecessary * sometimes the only choice (e.g., M:M)

sometimes the only choice (e.g., M:M)

Post foreign keys Combine tables Combine tables All three choices would work for 1:1

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42 September 30, 2009

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SLIDE 43

Accounting Information Systems

Linking Tables Linking Tables

1:1 Links

* collapse the two entities into a single table

  • r

* post the primary key of either table as a foreign key

in the other

1:M and M:1 Links

* post the primary key for the ‘1’ table as a foreign key

in the ‘M’ table

M:M Links

* create a new Link Table with the primary keys from

the original tables forming a composite key; add any uniquely defined attributes

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43 September 30, 2009

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SLIDE 44

Accounting Information Systems

Linking Tables Linking Tables

Except:

* For optional entities

  • always treat as if their cardinality were M

always treat as if their cardinality were M

  • i.e., treat both (0,1) and (0,*) entities as (0,*)

* When modeling two events linked 1:1

  • post the key of the first event as a foreign key in the table for

p y g y the second

* When modeling two events linked1:M where the ‘1’

event follows the ‘M’ event

  • treat the link as a M:M link – i.e., create an additional Link

Table

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44 September 30, 2009

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SLIDE 45

Accounting Information Systems

Specifying Attributes Specifying Attributes Primary keys are identified when tables

are formed

Foreign keys are added in accordance

with the rules for linking with the rules for linking

Other non-key attributes should be added

based on the requirements identified at based on the requirements identified at Step 6 of REA modeling

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45 September 30, 2009

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SLIDE 46

Accounting Information Systems

Example Example – – Orville Ornaments Orville Ornaments

Original Scheme

*

JobOrder Table

(Job#, Date, StartDate, ScheduledCompletionDate, [ProductionManger#]) *

JobOrder Ornament Link Table

*

JobOrder-Ornament Link Table

([Job#], [Ornament#], QuantityRequired) *

Ornament Table

(Ornament#, Description, StorageBin#, StandardCost, SellingPrice) *

MakeOrnament Table

(Batch#, Date, [Craftsman#], [Ornament#], QuantityMade) *

ProductionManager Table

(ProductionManager# Name Address Salary etc ) (ProductionManager#, Name, Address, Salary, etc.) *

Craftsman Table

(Craftsman#, Name, Address, Salary, etc.) September 30, 2009

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SLIDE 47

Accounting Information Systems

Example Example – – Orville Ornaments Orville Ornaments

Revised Scheme tracking individual Ornaments

*

JobOrder Table

(Job#, Date, StartDate, ScheduledCompletionDate, [ProductionManger#]) *

JobOrder OrnamentType Link Table

*

JobOrder-OrnamentType Link Table

([Job#], [OrnamentType#], QuantityRequired) *

OrnamentType Table

(OrnamentType#, Description, StorageBin#, StandardCost, SellingPrice) *

Ornament Table

(Ornament#, [OrnamentType#], [Batch#]) *

MakeOrnament Table

(Batch# Date [Craftsman#]) (Batch#, Date, [Craftsman#]) *

ProductionManager Table

(ProductionManager#, Name, Address, Salary, etc.) *

Craftsman Table

( f dd l ) September 30, 2009

  • Dr. Peter R. Gillett

47 (Craftsman#, Name, Address, Salary, etc.) September 30, 2009

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SLIDE 48

Accounting Information Systems

Implementing the Design Implementing the Design

Create the Access tables required by the design Designate the primary keys

E t bli h l ti hi b t t bl

Establish relationships between tables Create forms to maintain the tables for each

resource and agent resource and agent

Create (multi-table) forms for event recording

processes

Create queries to generate desired information Develop report formats for the desired reports B ild a c stom me

s stem

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  • Dr. Peter R. Gillett

48

Build a custom menu system

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  • Dr. Peter R. Gillett

48

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SLIDE 49

Accounting Information Systems

Group Projects Group Projects -

  • Flowcharting

Flowcharting

  • Parts of cycle

Parts of cycle omitted

  • mitted
  • Process omitted entirely

Process omitted entirely

  • Non-existent process added

Non-existent process added

  • Document omitted entirely

Document omitted entirely

  • Fi

Fi titi titi d t d d

  • Fi

Fictiti titious

  • us documen
  • cument pro

produce uced

  • Document appears

Document appears from nowhere from nowhere

  • Document disappears

Document disappears without trace without trace

  • Document incorrectly named

Document incorrectly named

  • Document

Document filed filed in incorrect ncorrect sequence sequence (A C or

  • r N)

N)

  • Document

Document filed filed in in incorrect incorrect sequence sequence (A (A, , C, , or

  • r N)

N)

  • Documents not correctly filed together

Documents not correctly filed together

  • Document not correctly marked “Posted”, “Paid” etc.

Document not correctly marked “Posted”, “Paid” etc.

  • Document copies not correctly and neatly stacked”

Document copies not correctly and neatly stacked”

  • Documents

Documents arriving arriving or

  • r being

being sent ent at different ifferent times imes should should not not be be Documents Documents arriving arriving or

  • r being

being sent sent at at different different times times should should not not be be shown together shown together

  • Incorrect or non-existent Job Titles used

Incorrect or non-existent Job Titles used

  • Lines “broken”

Lines “broken” and bent unnecessarily and bent unnecessarily

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SLIDE 50

Accounting Information Systems

Group Projects Group Projects -

  • Flowcharting

Flowcharting

  • Different parts of flowchart not properly connected to each other
  • Postings to fictitious journals not maintained by this company
  • Activities of key individuals or departments omitted entirely
  • Non-existent employees or departments shown
  • W

fl h ti b l d

  • Wrong flowcharting symbol used
  • Wrong connector (on-page, off-page) used
  • Connector not correctly identified by name (off-page) or letter (on-page)
  • Connector not consistently identified by name (off-page) or letter (on-

page) page)

  • Incorrect or missing arrows on lines
  • Process incorrectly described
  • Processes in incorrect sequence
  • Copies of document omitted

p

  • A single process cannot combine steps carried out at different time periods

(e.g., ongoing processes and end-of-day processes)

  • Extra copies of documents produced
  • Copies of documents sent to wrong place
  • D

t ll h ld b fil d ft th d t b f

September 30, 2009

  • Dr. Peter R. Gillett

50

  • Documents generally should be filed after they are used, not before

September 30, 2009

  • Dr. Peter R. Gillett

50

slide-51
SLIDE 51

Accounting Information Systems

Group Projects Group Projects -

  • Flowcharting

Flowcharting

  • Journal Vouchers and Ledgers not correctly distinguished
  • Confusion of General Ledger with Subsidiary Ledgers
  • Wrong ledger updated
  • Updated ledger omitted from diagram
  • N

f i di id l d i t d f J b Titl

  • Names of individuals used instead of Job Titles
  • Incorrect individual or department shown carrying our process
  • Important annotations omitted
  • Annotations incorrect
  • Flowchart covers steps NOT part of the cycles to be documented
  • Flowchart covers steps NOT part of the cycles to be documented
  • Inconsistent size or shading of symbols
  • Filing symbol not correctly drawn
  • Lines nor perpendicular or parallel to each other
  • Dotted lines used incorrectly

Dotted lines used incorrectly

  • Spelling errors in procedures, document names, ledgers, individuals,

departments, etc.

  • Any instance of visual “messiness” that makes the document ugly or hard

to decipher

September 30, 2009

  • Dr. Peter R. Gillett

51 September 30, 2009

  • Dr. Peter R. Gillett

51

slide-52
SLIDE 52

Accounting Information Systems

NEXT WEEK NEXT WEEK

In a change to the published Timetable,

we will study Chapter 10 on MONDAY of y p next week and Chapter 9 on Wednesday.

This will mean that the readings and Quiz

This will mean that the readings and Quiz due dates for next week are inter-changed

So the Chapter 10 Quiz is due on So the Chapter 10 Quiz is due on

MONDAY!

September 30, 2009

  • Dr. Peter R. Gillett

52 September 30, 2009

  • Dr. Peter R. Gillett

52