Which of the following is the first step in developing a database for an accounting system using the REA framework approach?
A) Identify and document the relationships among the events, resources, and agents that are of interest to users.
B) Identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events.
C) Identify and document attributes that are related to the resources, events, agents, and relationships that are of interest to users.
D) Determine what tables to create and what data elements to put in which tables by referring to an E-R diagram.

Question

Quizplus · Accepted Answer

The first step in developing a database for an accounting system using the REA framework approach is to identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events. This is necessary to understand the key components of the accounting system and to design a database that can capture and store the relevant data. The other options (A, C, and D) are important steps in the process but are not the first step.

Which of the Following Is the First Step in Developing