Enhancing Knowledge Integration with REA Modeling in an AIS Project

This paper describes a project that can be used as an educational tool to develop student understanding of the interrelated nature of business processes. Since accounting databases involve economic resources, events and transactions, and agents (REA), this project requires coverage of business processes, relational data base concepts, data modeling, and familiarity with MS-Access. During this semester-long project, students learn how data is created, how it is interrelated, how it is stored, and how it may be used for business intelligence. By the assignment of deliverables, students gain a fuller and more accurate understanding of accounting systems and databases that support core business processes than by completing short, disparate exercises. Comprehensive teaching notes and solutions to the required deliverables are provided