Which of the Following Is Not Part of a "Final

question 29

Multiple Choice

Which of the following is not part of a "final accuracy check" when creating relational tables from an REA diagram?

• A)Every attribute in every table is single-valued (i.e. ,each table is a flat file).
• B)Every event must be linked to at least one resource.
• C)Every table must have a primary key.
• D)Other non-key attributes in each table must be either a fact about the thing designated by the primary key or foreign keys used to link that table to another table.

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Definitions:

Financial Accounting

A branch of accounting that focuses on the process of recording, summarizing, and reporting transactional information related to business operations to external parties.

Period Cost

Costs that are not directly tied to the production process and are expensed in the period in which they are incurred, such as administrative expenses.

Product Cost

The total expense incurred in creating a product, including materials, labor, and overhead costs.

Indirect Cost

Expenses that are not directly attributable to a specific product or service, such as administrative and facility costs.