REA Integrated Throughout
This text follows the REA model, an innovative approach to teaching information systems, developed by Bill McCarthy of Michigan State University. The REA model is the framework for analyzing the relationship between an organization's critical Resources, Events, and Agents. The new text title reflects the fact this approach considers the enterprise-wide implications of information systems rather than simply the accounting implications. Students will benefit from this theoretical foundation for enterprise systems because it provides a glimpse of what is possible in enterprise systems yet also permits comparison to existing systems. While existing software can be used to demonstrate the constructs in this approach, REA is software-independent and therefore stands the test of time.

Pattern-Based Approach
People use patterns every day in learning. We apply patterns we have seen before to help us understand new situations. This textbook encourages students to apply the object patterns (things and relationships between them) and script patterns (logical sequences of events) that make up the REA enterprise ontology to help them understand enterprises and transaction cycles/business processes.

Real-World and Practical Examples
Real-world examples incorporated into each chapter through Case in Point boxes help reinforce concepts. The running cases throughout the text help students better connect the theory with practical problems and solutions. The Robert Schott Woodwinds examples in Chs. 2 through 4 ties together the value system modeling, value chain modeling, business process modeling, and database implementation. Practical examples using hypothetical, but realistic distributors are provided in Chs. 8, 9, 10, 12, and 13. In Ch. 11 a hypothetical cookie manufacture helps to make the conversion cycle more concrete.

Integration of Microsoft Access
Students walk through applications of several course concepts using Microsoft Access. Even students who have never used Access should find it easy to use as they follow the examples explained in narrative form and illustrated in the screen captures. The actual implementation of the conceptual models as illustrated by the screen captures help students to make abstract concepts more concrete.

Relevancy
Students will be better prepared for the business process understanding portion on the new CPA exam. Ch. 3 goes beyond the business process level only coverage of REA enterprise ontology included in most textbooks. Business process understanding is a topic experts agree students need to better understand. Enterprise resource planning systems training has been criticized for focusing too much on software and not enough on understanding the business processes the software represents.

End-of-Chapter Material
The end-of-chapter questions offer a range from very simple multiple choice and review questions to more thought-provoking discussion questions and applied learning problems that require a higher level of understanding to complete. This range of questions allows students to adequately assess and expand their knowledge of chapter concepts.