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Sheldon Co. buys and sells a variety of glass and plastic bottles nationwide. Ea

ID: 2466322 • Letter: S

Question

Sheldon Co. buys and sells a variety of glass and plastic bottles nationwide. Each type of inventory has a unique item #. An individual sale or purchase can consist of multiple inventory types which are listed as a line item on the sale invoce or the purchase order. Data about inventory items are added to the database when a supplying vendor can be found for the new item who will provide a quotes price to Sheldon Co. vendors can supply many products and vice versa.

Customers are not assigned to any particular sales person; anyone can service them. The same is true for vendors and buyers. A sale, a purchase or a cash transaction involves just one employee. Customers and vendors are added to the database before any transactions with them take place.

Cashiers handle cash receipts and disbursements, they are bonded, and they put all the receipts from any day into just one account, but these accounts vary daily. New cash accounts are added to the database when they are opened. Employees are added to the database on the day they are hired.

All purchases are paid for immediately with a check drawn on a single account, but multiple accounts are used in purchasing activity. All check numbers are different from each other, even those from different accounts. Customers pay on the 25th of the month for all sales during the previous month. Cash receipts and disbursements take place within other cycles of the firm.

REQUIRED: Using the list of attributes provided on the following page, construct an REA diagram including relationships, cardinalities, and tables.

IMPLEMENT the TABLES IN ACCESS.

Explanation / Answer

Answer:

Table

Primary key

Other attributes foreign keys in italics

Employees

Employee#

Name, date hired, salary, position

Vendors

Vendor#

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

Remittance#

Date, customer#, employee#, invoice#, GLAccount#

Inventory

Item#

Description, quantity on hand, reorder quantity, reorder point

Order Inventory-Inventory

PurchaseOrder#, Item#

Quantity, UnitCost

Receive Inventory-Inventory

ReceivingReport#, Item#

Quantity, condition

Sales-Inventory

Invoice#, Item#

Quantity, UnitPrice

Table

Primary key

Other attributes foreign keys in italics

Employees

Employee#

Name, date hired, salary, position

Vendors

Vendor#

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

Remittance#

Date, customer#, employee#, invoice#, GLAccount#

Inventory

Item#

Description, quantity on hand, reorder quantity, reorder point

Order Inventory-Inventory

PurchaseOrder#, Item#

Quantity, UnitCost

Receive Inventory-Inventory

ReceivingReport#, Item#

Quantity, condition

Sales-Inventory

Invoice#, Item#

Quantity, UnitPrice

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