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Accounting Information Systems

AccountingInformationSystemsSEVENTH EDITIONJAMES A. HALLP eter E. Bennett Chair inBusiness and EconomicsLehigh Information Systems ,Seventh EditionJames A. HallVP/Editorial Director: Jack W. CalhounEditor-in-Chief: Rob DeweySr. Acquisitions Editor: Matt FilimonovEditorial Assistant: Lauren AthmerDevelopmental Editor: Maggie KubaleMarketing Manager: Natalie KingMarketing Coordinator: Heather McAuliffeAssociate Content Project Manager: Jana LewisManager of Technology, Editorial: Matt McKinneyMedia Editor: Bryan EnglandSr. Manufacturing Buyer: Doug WilkeProduction Technology Analyst: Starratt AlexanderProduction House: Cadmus CommunicationsPrinter: Edwards BrothersArt Director: Stacy Jenkins-ShirleyMarketing Communications Manager: Libby ShippPermissions Acquisition Manager: Roberta BroyerCover Designer: Itzhack ShelomiCover Image: iStock PhotoPrinted in the United States of America123451312111009 2011, 2008 Cengage Learni

ENTERPRISE-WIDE REA MODEL 470 Step 1. Consolidate the Individual Models 470 Step 2. Define Primary Keys, Foreign Keys, and Attributes 475 Step 3. Construct Physical Database and Produce User Views 477 REA and Value Chain Analysis 481 REA Compromises in Practice 482 SUMMARY 482 x …

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