With Respect to REA Models,which of the Following Statements Is

Multiple Choice

With respect to REA models,which of the following statements is NOT true?

A) REA models the exchanges in the various processes in an organisation and brings these exchanges together to form an enterprise system.
B) REA models concern the developing of the dualities between resources,events and agents.
C) REA models assists the development of database structures that can be used to capture the details of a business process.
D) REA models have been implemented in actual accounting systems in practice.