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Resources, Events, Agents. Resources, events, agents ( REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, and contained the concepts of resources, events and agents (McCarthy 1982). REA is a popular model in teaching ...
Data-flow diagram. A data-flow diagram is a way of representing a flow of data through a process or a system (usually an information system ). The DFD also provides information about the outputs and inputs of each entity and the process itself. A data-flow diagram has no control flow — there are no decision rules and no loops.
A structure chart (SC) in software engineering and organizational theory is a chart which shows the breakdown of a system to its lowest manageable levels. [2] They are used in structured programming to arrange program modules into a tree. Each module is represented by a box, which contains the module's name.
A functional flow block diagram ( FFBD) is a multi-tier, time-sequenced, step-by-step flow diagram of a system 's functional flow. [2] The term "functional" in this context is different from its use in functional programming or in mathematics, where pairing "functional" with "flow" would be ambiguous. Here, "functional flow" pertains to the ...
A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...
The input–process–output model. The input–process–output (IPO) model, or input-process-output pattern, is a widely used approach in systems analysis and software engineering for describing the structure of an information processing program or other process. Many introductory programming and systems analysis texts introduce this as the ...
Payroll Integrations’ proprietary technology ingests employee census and payroll data from those payroll companies. Then it converts relevant data into a structured, ready-to-use format for ...
These include: detailed flow-charts, work flow diagrams and value stream maps. Each map is helpful depending on the process questions and theories being considered. In these situations process map implies the use of process flow and the current understanding of the causal structure.
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