The basic REA template includes links between two events and links between events and resources and between

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The basic REA template includes links between two events and links between events and resources and between events and agents. Why do you think the basic REA template does not include direct links between
(a) Two resources,
(b) Two agents, or
(c) Between resources and agents?

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Accounting Information Systems

ISBN: 978-0133428537

13th edition

Authors: Marshall B. Romney, Paul J. Steinbart

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