Muhasebe Bilgi Sistemi Tasarımında REA Muhasebe Modeli

Information is the basis for businesses to continue their activities and make decisions about their activities. Since knowledge is not a readily available value, it can be produced by systematically processing data, which can also be expressed as the smallest parts of activities. This is done through information systems, which are systems that produce information. Although businesses can collect a lot of data about their activities with the opportunities brought by information and communication technologies, it will be possible for them to include this data in the information producing process for decision-making purposes only if the databases are structured for these purposes. There are many models in structuring databases. Within the scope of this study, the REA (resources-events-agents) accounting model, which is one of the models used in the design of the database of the accounting information system that produces financial information, and which plays an important role in the structuring of the databases of today's enterprise resource planning systems, has been examined, and theoretical explanations are explained by an example. Purpose: The purpose of the study is examining the REA accounting model, which is one of the models used in the structuring of databases and especially developed for accounting applications, and explaining the model with the help of a purchasing transaction example. Method: In line with the purpose of the study, the literature on the REA model has been reviewed and a purchase transaction example has been developed for the model. Findings: The REA accounting model has been a milestone in the development of today's enterprise resource planning systems. How the data in the database will be organized and how they can be associated with each other is the basis of the information producing of the enterprises. In this respect, the REA model has revealed the necessity of examining the business activities in terms of activities, not functions. Originality: The ability of enterprise resource planning systems to carry out business activities lies in the systematic organization of data related to activities. However, the fact that financial and non-financial data have different attributes due to their nature creates problems in associating them with each other. At the point of the REA model solving this problem, this study is important in terms of bringing the subject to the Turkish accounting literature.