Which of the Following Is the First Step in Developing

Multiple Choice

Which of the following is the first step in developing a database for an accounting system using the REA framework approach?

A) Identify and document the relationships among the events, resources, and agents that are of interest to users.
B) Identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events.
C) Identify and document attributes that are related to the resources, events, agents, and relationships that are of interest to users.
D) Determine what tables to create and what data elements to put in which tables by referring to an E-R diagram.