Accounting Information System

Implementing a REA model in a relational Database:
Jemma, the owner of the popular cupcake shop Crumbs and Doilies (a real shop in the SOHO district of London!), has had a boom in her business since her YouTube channel, Cupcake Jemma, become a world-wide success (a real YouTube channel!). She asked her friends, Harry and Megan, the head partners of The Royals accounting firm, to assist her with building an AIS system, so she could follow her business more closely.

Jemma likes to source products locally and often deals with more than one supplier. Usually each supplier provides Jemma with a unique item (e.g. a specialty mill or egg farmers), but some suppliers can provide multiple items as well (e.g. a farmer who provides both milk and butter). Supplier ship the merchandize every day, expect for weekends. Since Jemma orders supply over the weekend as well, the suppliers might consolidate multiple orders into one shipment. Jemma’s suppliers fill her entire order in one shipment. Since the suppliers are small, Jemma makes the effort and pays for each order in full; that is, she does not make partial payments on orders received. However, Jemma can make and receive several shipments in a week, from the same supplier in the busy season, so sometimes she pays for several orders at once. Usually, Jemma herself is the one to make all orders. In addition, since each shipment is usually small, only one employee receives the shipment.

Crumbs and Doilies main business is serving walk-in customers. Customers can buy multiple items including cupcakes, cakes and coffee in one order. Each sale transaction may include many different items. All walk-in sales must be paid at the time of purchase. Since Jemma’s success she began receiving phone orders as well. Each phone order may include several items. Payment is done in full at the time of the order. Since some of the orders are large, more than one employee can work on the same order.
Jemma maintains several banking accounts but deposits all sales receipts into its main checking account.

Harry and Megan, ask you, a young associate at The Royals, The following.

  1. Build an integrated REA diagrams for the Revenue and Expenditure cycles, and explain why each and every cardinality was chosen. (60%)
  2. Show Jemma how the database will look like, please fill the table in page three (3) with information on all tables associated with the “Sale” event (30%).
Table Primary Key Foreign Keys Other Attributes
       
       
       
       
       
       
       
       

 

 

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