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What is REA Data Modeling

Encyclopedia of Organizational Knowledge, Administration, and Technology
Methodology used to design databases in Accounting, it starts by defining the different types of entities then, using business knowledge, organize the relationship between these entities.
Published in Chapter:
REA-Semantic Teaching in the Accounting Information Systems (AIS) Courses
Husam A. Abu-Khadra (Roosevelt University, USA) and Shamsul I. Chowdhury (Roosevelt University, USA)
DOI: 10.4018/978-1-7998-3473-1.ch075
Abstract
This paper complements the Seow and Pan self-study online tutorial by providing a condensed version of the REA data modeling. It provides the basic knowledge in designing a relational database in AIS. Furthermore, a clear methodology is provided on how to create a system logical design using a design approach that relies on business knowledge. This paper can be used as a teaching aid for self-study material, a flipped classroom model or as supplementary material for an adopted textbook.
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