Systems Analysis and Design is a core component of an education in information systems. To appeal to a wider range of constituents and facilitate the learning process, the content of a traditional Systems Analysis and Design course has been supplemented with an alternative modeling approach. This paper presents an instructional design that incorporates a model from accounting literature (REA) with traditional Systems Analysis and Design methods in introducing the topic of data modeling. Detailed instructions for deriving data elements and relationships are presented. Feedback from students indicates increased satisfaction with the learning process and retention of material.