THE USE OF FLOWGRAPHS IN ACCOUNTING FOR CROSS DISCIPLINARY INTEGRATION
- 글로벌경영학회
- 글로벌경영학회학술대회 발표논문집
- 2014년 하계학술대회 발표논문집
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2014.06309 - 319 (11 pages)
- 12
Flowgraphic representation provides a logical link between conventional accounting methodologies and mathematical analysis, operation research, and database systems analysis and design. This paper presents the instructional development and subsequent application of four types of flowgraphic models in my college accounting classes to help students achieve cross-disciplinary integration, in connection with (A) the students’ mathematical and Markov process analyses, (B) their analysis and recording financial transactions, and (C) their use of the REA database modeling to analyze and design an integrated relational database system.
1. INTRODUCTION
2. FLOWGRAPH CONCEPTS AND PRINCIPLES RELEVANT TO ACCOUNTING
3. THE GENERAL MATHEMATICAL FORM
4. THE MARKOV PROCESS FORM
5. THE DOUBLE-ENTRY RECORDING FORM
6. THE REA DATABASE DESIGN FORM
7. CONCLUSION
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