Normalization concept in database is necessary in support in the computerized Accounting Information Systems (AIS). Entity Relationship Model (E-R Model) is usually used to design database as a common tool. However the rule of drawing E-R Model diagram is not so clear, therefore it make difficulty for data designer to construct normalization database. REA Model is a further development of E-R Model. REA Model using give-to-get principle that makes more easily to construct data model.This paper discuss the logical and physical view data, schema, REA Model, how to construct REA diagram, database design stages and how accountant participate in database design, as well as how to implement REA model into relational database specifically for revenue cycle
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