Which of the Following Statements Regarding View Integration of Transaction

Multiple Choice

Which of the following statements regarding view integration of transaction cycle (business process) level REA models is true?

A) They are always integrated based on a common inventory entity
B) They are only integrated based on an agent entity
C) All transaction cycles include cash, thus the cash entity serves as the only focal point for view integration
D) They may be integrated based on any common entity, regardless of the type of the entity
E) Whenever they share a common resource entity they also always share a common relationship involving that resource entity; both the entity and the relationship serve as integration points