Special Topics In Accounting: Lecture 2 (Spring 2018)
Special Topics In Accounting (Spring 2018)
Lecture #2
Professor Kogan
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Time Stamps:
0:00:07 Economic Agents and Units
0:03:54 The REA Accounting Model: (a) Entities and Relationships
0:04:49 The REA Accounting Model: (b) Role Declaration
0:06:11 Database Design Using REA
0:06:29 Initial REA Example
0:11:11 View Integration
0:23:46 Conclusion Materialization
0:26:27 Event Imbalances as Resources and Claims
0:28:34 Methods for Producing Conclusions: Procedures
0:36:40 Design Decisions Based on Specific Aspects of Existing Practice
0:37:24 Claims as Base Objects
0:49:07 Temporal Summation of Event Data
0:51:38 Event Combinations: (a) Expensing of immediate services
0:55:47 Matching as Macro - Level Duality
0:57:05 Future Research
0:59:28 Policy Level Paper Discussion
1:00:25 Policy - Level Specification in REA Enterprise Systems
1:05:52 Types of Policy Definitions
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