Question

Sue's Gallery only purchases finished paintings (it never commissions artists). It pays each artist 50% of the agreed price at the time of purchase, and the remainder after the painting is sold. All purchases are paid by check from Sue's main checking account.

REQUIRED: Draw an Integrated REA Model (Revenue and Expenditure cycles) and prepare a table listing the relational database based on your integrated REA. The table should include the table names, primary keys, foreign keys and non-key attributes.

Answer 1

Table	Primary Key	Other Attributes foreign keys in italics
Employees	Employee#	Name, date hired, salary, position
Vendors	Oreder#	Name, address, beginning account balance
Order Inventory	purchase order#	Date, vendor#, employee#
Receive Inventory	Receiving Report#	Date, vendor#, employee#, purchase order#, check#
Disburse Cash	Check#	Employee#, Vendor#, GLAccount#, amount
Inventory	Item#	Description, beginning quantity on hand, list price
Cash	GLAccount#	Account Name, beginning balance
Sales	Invoice#	Date, customer#, employee#, amount
Receive Cash	Remmitance#	Date, customer#, employee#, invoice#, GLAccount#
Inventory	Item#	Description, quantity on hand, reorder quantity, reorder point
Order Inventory- Inventory	Purchase Order#, Item#	Quantity, Unit cost
Receive Inventory - Inventory	Receiving Report#, item#	Quantity, condition

Sales Inventory - Inventory

Invoice#, Item#

Quantity, Unit Price