Proceedings of the 2019 International Conference on Management, Education Technology and Economics (ICMETE 2019)

Design and Implementation of Accounting Information System Teaching Experiment Based on REA

Authors
XiaoLin Guo, Yongwang Zhang
Corresponding Author
Yongwang Zhang
Available Online May 2019.
DOI
https://doi.org/10.2991/icmete-19.2019.15How to use a DOI?
Keywords
Design; Implementation; Accounting information system; Teaching experiment; REA
Abstract
In today's increasingly fierce business competition, the problem of information integration between accounting information systems and enterprise business systems has become more and more important. Traditional accounting information systems have abandoned a large amount of non-financial information. A series of problems such as information lag have caused enterprise managers to rely more on other business systems of the enterprise to obtain relevant decision-making information. The status of accounting has been questioned as never before. This paper first proposes under the traditional double-entry bookkeeping method. The accounting information system has been unable to integrate well with the business information system of the enterprise. Next, the existing data integration methods are described, and finally the REA database schema is discussed. It is an inevitable choice to solve the problem of integration of accounting information system and business information system.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
Part of series
Advances in Economics, Business and Management Research
Publication Date
May 2019
ISBN
978-94-6252-725-6
ISSN
2352-5428
DOI
https://doi.org/10.2991/icmete-19.2019.15How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - XiaoLin Guo
AU  - Yongwang Zhang
PY  - 2019/05
DA  - 2019/05
TI  - Design and Implementation of Accounting Information System Teaching Experiment Based on REA
PB  - Atlantis Press
SP  - 61
EP  - 64
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmete-19.2019.15
DO  - https://doi.org/10.2991/icmete-19.2019.15
ID  - Guo2019/05
ER  -