McCarthy (1982) proposed the REA model as a means of organizing business data to tell the economic story of the organization and to define an information architecture supporting simultaneous abstractions (views) of the business processes for any valid information customer. Subsequent research has demonstrated the robustness of the REA model in representing the economic story of the organization and then providing a data repository for generating a variety of views (e.g., Armitage 1984; Gal and McCarthy 1986; and Denna and McCarthy 1987). However, prior research has focused on modeling business events within the scope of accounting transactions, thereby avoiding the details of the conversion processes. Therefore, Denna and McCarthy (1987) called for research to test the generalizability of the REA concepts as a basis for modeling all business processes. This article presents the findings of using McCarthy's (1982) REA concepts to model conversion processes. The study provides support for the REA model as a generalizable model of business events and processes.