Which of Following Is Not a Step in the Process

question 72

Multiple Choice

Which of following is not a step in the process for specifying relations based on REA diagrams?

• A) Determine the attributes for each of the entities.
• B) Determine the number of tables.
• C) Create a separate relational table for each entity.
• D) Implement the relationships among the entities.

---

Definitions:

Standard Cost System

A cost accounting system that uses predetermined costs for estimating the actual cost of production.

Actual Results

The real values or outcomes achieved after the completion of a particular period, project, or activity, typically compared against previously set targets or budgets.

Variable Overhead Efficiency Variance

This is the difference between the actual hours taken to produce something and the standard hours expected, multiplied by the variable overhead rate per hour.

Supplies Cost

The cost associated with materials and items that are consumed or used in the process of producing goods or providing services.