How Many Tables Are Needed to Implement an REA Data

question 31

Multiple Choice

How many tables are needed to implement an REA data model that has four distinct entities,three M:N relationships and one 1:N relationships in a relational database?

• A)5
• B)7
• C)8
• D)10

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Definitions:

Unrealised Profit

Profit that has been recorded on paper due to accounting entries but has not yet been realized through actual cash transactions.

Inventory Write-down

A reduction in the book value of inventory that reflects a decrease in the market value of the items or their usability.