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The 2nd edition of Modeling and Designing Accounting Systems: Using Access to Develop a Database continues to provide both a conceptual and practical approach to Accounting Information System data modeling and database design. The text offers simple, easy to understand examples of data modeling using the resource-event-agent (REA) approach to model business processes. It also provides step-by-step instructions explaining how to convert REA diagrams into database structures. Hands-on exercises are subsequently used to help familiarize with using Microsoft Access to implement a database.