The original REA accounting model (McCarthy, 1982) has been extended in previous years into a business modeling language. Apart from its conceptual model, academic effort has been put into the definition of a formal description language, based on standards such as UML or OWL. The specification of a generic data model from a software engineering point of view for domain independent use of REA for business model specification and execution has been touched only briefly in the past. Thus, we present a data model concept for runtime-configurable REA business model definition and execution.