Part One: Structural Patterns. Structural Patterns at Operational Level.- What is REA?- Benefits of Domain Ontology.- REA Business Patterns.- REA Value Chain.- Structural Patterns at Policy Level.- Groups.- Types.- Difference between Types and Groups.- Commitment.- Contract.- Schedule.- Policy.- Linkage.- Responsibility.- Custody. Part Two: Behavioral Patterns. Identification.- Classification.- Location.- Posting.- Account.- Materialized Claim.- Reconciliation.- Due Date.- Description.- Notification.- Note.- Value.- How to Discover New Behavioral Patterns. Part Three: Model-Driven Development of Software Applications. Executable Model.- Level of Specificity of the Model.- Models in Various Domains. Part Four: Modeling Handbook. Elementary Exchanges.- Elementary Conversions.- Combined Models.- Contracts. Appendix: Principles of Business Modeling.