Introduction A Systems Analysis and Design (SAD) course is a core component of an information systems curriculum. This course typically contains a rather broad set of topics, ranging from planning strategies, project management, system analysis, and system design to related topics such as data modeling and object-oriented development methodologies. The breadth and depth of topics that are frequently covered in SAD make it a difficult course for not only students, but also for instructors. One of our goals as educators is to build a solid and broad foundation of knowledge for our students. The better that we integrate long-accepted development strategies such as structured analysis and design with other business disciplines, the more solid the foundation becomes. By using the extremely adaptable Resources-Events-Agents (REA) model (McCarthy, 1982) to perform this integration with respect to data modeling, an SAD course can provide students with a per spective to extend familiar concepts, such as the duality of the accounting transaction. By explaining new material in terms of concepts already familiar to the student, both understanding and retention increase. Use of the REA model also links students’ understanding of processes within an organizational context to widely accepted systems development strategies and database design. Our approach to data modeling combines the concepts presented in traditional entity-relationship modeling (Chen, 1976) and the accounting information system (AIS) perspective of McCarthy’s REA model (McCarthy, 1982). The combination of two approaches offers our students alternative perspectives for understanding the same problem. Because our SAD students are in the early stages of integrating a wide range of business concepts, our approach helps them utilize material learned elsewhere in the undergraduate business program with an integrated framework for business processes. This manuscript provides a brief explanation of the systems analysis and design course, followed by a discussion of the REA model and its relationship with structured systems analysis and design methods. The following section presents the steps required to express an REA model as an entity-relationship diagram (ERD). The manuscript concludes with a discussion of the advantages of utilizing REA to assist in the teaching of core database analysis and design concepts, as well as reinforcing concepts typically found in the undergraduate curriculum. Systems Analysis and Design Course The IS 2002 Model Curriculum and Guidelines for Undergraduate Degree Programs in Information Systems (Davis, Feinstein, Gorgone, Longenecker, & Valacich, 2003), a joint effort of the ACM, AIS, and AITP societies, provides a perspective on the overall content of an Information Systems program. One of the components of the guidelines is IS2002.7, Logical Analysis and Design. Scope and topics for the course are presented in the discussion as follows: SCOPE: This course examines the system development and modification process. It emphasizes the factors for effective communication and integration with users and user systems. It encourages interpersonal skill development with clients, users, team members, and others associated with development, operation and maintenance of the system. Structured and object oriented analysis and design, use of modeling tools, adherence to methodological life cycle and project management standards. TOPICS: Life cycle phases: requirements determination, logical design, physical design and implementation planning; interpersonal skills, interviewing, presentation skills; group dynamics; risk and feasibility analysis; group-based approaches: project management, joint application development (JAD), structured walkthroughs; structured versus object oriented methodologies; prototyping; database design; software package evaluation, acquisition, and integration; global and inter-organizational issues and system integration; professional code of ethics.