Chapter 12 (The Revenue Cycle) and chapter 13(The Expenditure Cycle), and identify key entities (objects that a business would like to collect data about) in each business cycle. Define as many attributes (data fields) as you can to capture relevant data for each entity/table. Establish relationships between tables to form an Entity Relationship Diagram for each business cycle. (You will notice that ERDs will follow the business cycle DFDs very closely.)