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Out of the following given statements about REA modelling and REA diagrams is false?
a) REA is an acronym for Entities, Resources, and Agents.
b) REA data modelling does not involve the traditional accounting elements like ledgers, chart of accounts, debits and credits.
c) REA data modelling could be referred to as the events-based model.
d) REA diagrams should involve at least two activities, that together represent a give-get economic exchange.
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