How Many Tables Are Needed to Implement an REA Data

question 37

Multiple Choice

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

• A)5
• B)7
• C)8
• D)10

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Definitions:

Creditor Claims

Rights of creditors to the assets of a debtor in the case of default, bankruptcy, or liquidation.

Joy Partner's Withdrawals

Distributions of assets from a partnership to one of its partners, typically for personal use.

Closed

In accounting, refers to accounts that have been zeroed out at the end of an accounting period to prepare them for the next period.

Debit

A bookkeeping entry that increases the balance of asset and expense accounts, and decreases equity, liability, and revenue accounts.