This case involves creating a database from an integrated REA diagram and then using the REA diagram to guide the writing of queries to prepare financial statements.

Required
a. Create the tables necessary to implement Figure 19-9 in a relational database. Be sure to include primary keys and other relevant attributes in each table.
b. Write the query, or set of queries, necessary to generate as many elements of financial statements as possible. For example, write the query or set of queries that would be used to calculate the amount of cash on hand, the total of accounts receivable, the total value of raw materials, inventory on hand,etc.

BAl Finished Take Customer Order Moteriols Inventory Employees Customers order Raw Materials and Equipment o Suppliers Work Emplayees Materiols EmployeesRaw Materials and Equipment Employees Sales Customers Use Equipment Equipment Operations Ust Suppliers Suppliers Disburse Cash AcquireO lob Operations Lish Use Employees Generol and Administraive Services Employees Cashier) CashH Emplayees Transfer lssue Debt Employee Time Worked Emplayees (Supervisor HEm Emplayees Treasurer) FIGURE 19-9 Integrated, Enterprise-wide REA Diagram