Learning Objectives
After studying this chapter, you should:
■ Recognize the economic foundations of the resources, events, and agents (REA) model.
■ Understand the key differences between traditional entity relation- ship modeling and REA modeling.
■ Understand the structure of an REA
diagram.
■ Be able to create an REA diagram by applying the view modeling steps to
a business case.
■ Be able to create an entity-wide REA diagram by applying the view inte- gration steps to a business case.