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Rea Diagram for Revenue Cycle

In: Business and Management

Submitted By ogiz88
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REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA REA
Dalam penyusunan REA, terlebih dahulu perlu dilakukan identifikasi event operasional. Mengacu pada konsep dokumentasi dari siklus pendapatan yang yang digambarkan oleh Brett et. al. (2010, page 400), yang terlihat pada Gambar 01 berikut, dapat diturunkan bahwa event operasional dari siklus pendapatan adalah: menerima pesanan (receive sales order), memilih, mengemas dan mengirim barang (pick, pack, and ship the goods), menagih (bill the customer), 0034M - Informasi dan Proses Bisnis dan menerima pembayaran (receive payment). Pada bahasan ini, record payment termasuk katagori event proses informasi, sehingga tidak digambarkan dalam REA berikut. Gambar 01:…...

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