The objectives of this chapter are to introduce the conversion business process; to discuss the REA ontology representation of conversion processes, and to describe some of the typical information needs in the conversion business process. After studying this chapter you should be able to:

1. Identify the activities and documents common to most conversion business processes
2. Recognize similarities and differences between various types of conversion processes
3. Explain the various components of the REA ontology in the conversion business process
4. Create a REA business process level model for an enterprise's conversion process
5. Identify common information needs within the conversion process
6. Create database queries to retrieve conversion process information from a relational database