10 The REA Approach to Database Modeling T his chapter examines the resources‚ events‚ and agents (REA) model as a means of specifying and designing accounting information systems that serve the needs of all of the users in an organization. The chapter is comprised of three major sections. The first introduces the REA approach and comments on the general problems associated with traditional accounting practice that can be resolved through an REA approach. This section presents the REA model and
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GA-3 Prepared K.E;M.B.(1/13/2012) Apollo Shoes‚ Inc. Relevant Matters Based on Minutes (December 31‚ 2011) Information Relevant to 2010 Audit 1. Remarks by Apollo Shoes Inc. CEO Larry Lancaster in regards to the 10% projected increase in sales for the 2011fiscal year. (“Well they better increase by that much or heads will roll.”) GA-3.1 2. Majority vote by members of the board to internalize
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Case: Shoes for Moos INC Executive Summary Now Shoes for Moos is only a potential company built by Jim. The product is the special shoe for cows‚ combined with foot treatment‚ easy cleaning‚ durable and reusable. Jim hired his bother-in-law‚ Tom and have a limited amount of investment capital. Jim is trying to make a decision that chooses an alternative to distribute and promote their products. Decision Statement Starting Shoes for Moos is feasible. Considering
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(GA-1‚ GA-2‚ etc.) General and Administrative (Planning) ICC series Revenue/Collection Cycle Internal Control Evaluation ICD series Purchasing/Disbursements Internal Control Evaluation ICP series Payroll Internal Control Evaluation A series Trial Balance/Financial Statements/Adjustments/Footnotes B series* Cash Substantive Workpapers C series* Accounts Receivable Substantive Workpapers D series* Inventory Substantive Workpapers E series* Prepaids Substantive Workpapers F series*
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E-R Diagram Introduction:- In 1976 ‚Chen developed the Entity-Relationship Diagrams ‚a high-level data model that is useful in developing a conceptual design for database . An ER diagram is a diagram containing entities or “items”‚ relationships among them‚ and attributes of the entities . The E-R model is one of the best known tools for logical database design. Within the database community‚ it is considered a natural and easy-to-understand way of conceptualizing the structure of database.
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Actus Reus and Mens Rea Actus reus and mens rea are two of the five elements of a crime that the prosecution may have to prove to get a conviction in a criminal case. Actus reus is the criminal act. Mens rea is the intent to commit the crime. In general‚ the more serious a crime is‚ the more important it is for the prosecution to prove that both a criminal act was committed and that there was criminal intent. These more serious crimes are also known as conduct crimes. Not surprisingly‚ conduct
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criminal law-1 ON THE TOPIC:- “relevance mens rea in satautory provisions” PRESENTED BY: - KUMAR MANGALAM B.A.LLB‚ 3rd SEMESTER‚ 2nd YEAR ROLL NO.:- 936 SUBMITTED TO: - father peter ladis Date:- INTRODUCTION ABOUT THE TOPIC As a general rule‚ unless a person has committed the necessary ’ ’actus reus ’ ’‚ one cannot be found guilty; nevertheless there are some exceptions. Now‚ it is suitable to see that ‘‘mens rea‚ in Anglo-American law‚ criminal intent or evil mind. In
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1. What is an Entity Relationship Diagram? An entity relationship diagram is a graphical representation of an organisation’s data storage requirements. Entity relationship diagrams are abstractions of the real world which simplify the problem to be solved while retaining its essential features. Entity relationship diagrams are used to: identify the data that must be captured‚ stored and retrieved in order to support the business activities performed by an organisation; and identify the data required
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...TO THE PEOPLE OF GOD (AND THE PEOPLE I LOVE) Christians talk a lot about premarital sex. And I think that’s a mistake. I don’t think it’s a mistake because the issue is unimportant but because the grammar is skewed. The word “fornication” is almost gone from contemporary Christian speech. It sounds creepy and antiquated. Instead‚ we talk about “abstinence” and “premarital sex.” In the most recent issue of Touchstone magazine‚ I argue that the loss of the words “fornicate” and “fornication”
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Testing using Agile Methodology Sandeep Sharma How to control quality using agile methodology? Image source: http://www.infoq.com Agenda • • • • • Overview Methodology Tools Roles/Responsibilities Next Steps Testing Overview Requirements (Use Cases) Performance Testing (Later sprints) Define Test Cases 5 2 Regression Testing Unit Testing Integration Testing Testing Methodology • • • • • “Test first” Approach Iterative Testing
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