What Is a Step That Is Specific to the REA

Multiple Choice

What is a step that is specific to the REA framework approach and not to the system output approach in developing a database for an accounting system?

A) Identify and document what data elements need to be stored to produce the required output.
B) Determine what tables to create and what data elements to put in which tables by using a process called data normalization.
C) Identify and document the attributes that are related to resources, events, agents, and relationships that are of interest to users.
D) Identify and document the system outputs and the contents of the outputs that are of interest to users.