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.