The relational database model portrays data in the form of two dimensional 'tables' such as the database table called Customer or Inventory. Its strength is the ease with which tables may be linked to one another. On the other hand, REA model is a tool for the data modeling process. This tool is specially created for the accounting information system. REA model is an alternative accounting framework for modeling an organization's critical resources, events, and agents, and the relationships between them. Required:

(a) Discuss how REA modeling can become a standard for developing and implementing the system. (6 marks)

(b) Prepare relational tables for each of the entities namely customer, inventory and employee. For each entity, provide THREE (3) relevant attributes and give ONE (1) record of each. (12 marks)

(c) Define a primary key and discuss the importance of primary keys to the accounting database by giving an appropriate example. (6 marks)

(d) Define a foreign key and discuss its importance to a relational database. (6 marks) [Total marks: 30 marks]