This document provides an overview of the REA (resources-events-agents) accounting model and how it can be used to model accounting systems and business processes. It discusses the key components of the REA model, including resources, events and agents. It then outlines the process for developing an REA model, including identifying events and entities, and determining their relationships. Finally, it discusses how to integrate individual REA models into an enterprise-wide REA model by consolidating the individual diagrams and defining primary keys, foreign keys and attributes to implement the model in a relational database. The overall goal of the REA model is to provide a standardized way to model accounting and business data across an organization.