Concerning the Generation of Financial Statements from an REA-Based Relational

Multiple Choice

Concerning the generation of financial statements from an REA-based relational database,which of the following is false?

A) It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements.
B) Many financial statement items can be displayed by querying a single table.
C) It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions.
D) A major advantage of the REA data model is that it integrates non-financial and financial data.