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:

Trend Analysis

The practice of collecting information and trying to spot a pattern, often used in technical analysis of financial markets or analysis of historical data in various fields.

Causal Relationship

A connection between two variables where a change in one directly causes a change in the other.

R&D Expenditures

Costs associated with the investigation and testing of new products or innovations.

FASB Justifications

Rationales and explanations provided by the Financial Accounting Standards Board for its accounting standards and practices.