Chapter 19 Accounting Information Systems
CHAPTER 19
SPECIAL TOPICS IN REA MODELING
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
19.1 Often it takes several sales calls to obtain the first order from a new customer. Why then does Figure 19-1 depict the relationship between the Call on Customer and Take Customer Order events as being 1:1?
When a sales person visits a customer it is represented by the event Call on Customer. Although single sales call may be followed by many orders from a customer over time, it is easier and more effective to evaluate sales force productivity by linking each sales call only to orders placed at the time of the sales call, that is, only those sales calls that linked to an order are successful. Hence, the maximum cardinality between the Call on Customer and the Take Order event is 1. However, a sales call does not always result in a sales order. Thus, the minimum cardinality from the Call on Customer event to the Take Order event is 0. Some orders, however, do not follow directly from a sales call. Therefore, the minimum cardinality from the Take Order event to the Call on Customer event is also 0.
19.2 How could an automobile dealer model the use of loaner cars, which it gives to customers for free whenever they drop off a vehicle for maintenance that will take longer than one day to complete?
The loaner car arrangement could be handled the same as rental car arrangement, except that cash receipts will not be involved. The resource is the loaner car, the events are the loan (or free rental) of the car and its subsequent return, and the agents would be the customer whose car is in the service department and the employee who makes the loan arrangement.
19.3 In what situations would you expect to model a relationship between an agent and a resource?
Relationships between agents and resources can be modeled for two reasons. Relationships between resources and suppliers provide information about preferred and alternate suppliers. Relationships between
SPECIAL TOPICS IN REA MODELING
SUGGESTED ANSWERS TO DISCUSSION QUESTIONS
19.1 Often it takes several sales calls to obtain the first order from a new customer. Why then does Figure 19-1 depict the relationship between the Call on Customer and Take Customer Order events as being 1:1?
When a sales person visits a customer it is represented by the event Call on Customer. Although single sales call may be followed by many orders from a customer over time, it is easier and more effective to evaluate sales force productivity by linking each sales call only to orders placed at the time of the sales call, that is, only those sales calls that linked to an order are successful. Hence, the maximum cardinality between the Call on Customer and the Take Order event is 1. However, a sales call does not always result in a sales order. Thus, the minimum cardinality from the Call on Customer event to the Take Order event is 0. Some orders, however, do not follow directly from a sales call. Therefore, the minimum cardinality from the Take Order event to the Call on Customer event is also 0.
19.2 How could an automobile dealer model the use of loaner cars, which it gives to customers for free whenever they drop off a vehicle for maintenance that will take longer than one day to complete?
The loaner car arrangement could be handled the same as rental car arrangement, except that cash receipts will not be involved. The resource is the loaner car, the events are the loan (or free rental) of the car and its subsequent return, and the agents would be the customer whose car is in the service department and the employee who makes the loan arrangement.
19.3 In what situations would you expect to model a relationship between an agent and a resource?
Relationships between agents and resources can be modeled for two reasons. Relationships between resources and suppliers provide information about preferred and alternate suppliers. Relationships between