Metamodel of the REA model level

This paper describes the gradual formation of the metamodel of the REA model level of the REA enterprise ontology. The paper aims to create a basic structure that allows creating valid models of the ontology. The first part of the paper discusses the identification of the elements used as a basis for the metamodel and their relationships. The second part describes the creation of the metamodel itself. This metamodel serves as the fundament for creating domain-specific modelling tool and can be used as a basis for an information system based on the REA enterprise ontology.