diff --git a/app/models/account.rb b/app/models/account.rb
new file mode 100644
index 0000000..20515d2
--- /dev/null
+++ b/app/models/account.rb
@@ -0,0 +1,4 @@
+# frozen_string_literal: true
+
+class Account < ApplicationRecord
+end
diff --git a/db/migrate/20181202020031_create_accounts.rb b/db/migrate/20181202020031_create_accounts.rb
new file mode 100644
index 0000000..7f6b1a1
--- /dev/null
+++ b/db/migrate/20181202020031_create_accounts.rb
@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+class CreateAccounts < ActiveRecord::Migration[5.2]
+  def change
+    create_table :accounts do |t|
+      t.timestamps null: false
+    end
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 3b3df20..2bc711b 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,11 +10,16 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 2018_12_01_184444) do
+ActiveRecord::Schema.define(version: 2018_12_02_020031) do
 
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
+  create_table "accounts", force: :cascade do |t|
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
   create_table "active_storage_attachments", force: :cascade do |t|
     t.string "name", null: false
     t.string "record_type", null: false
diff --git a/factories/accounts.rb b/factories/accounts.rb
new file mode 100644
index 0000000..53652bb
--- /dev/null
+++ b/factories/accounts.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+FactoryBot.define do
+  factory :account do
+  end
+end
diff --git a/spec/models/account_spec.rb b/spec/models/account_spec.rb
new file mode 100644
index 0000000..0013f5a
--- /dev/null
+++ b/spec/models/account_spec.rb
@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe Account do
+  subject { create :account }
+
+  pending "add some examples to (or delete) #{__FILE__}"
+end