Integrating the financing and payroll views


An enterprise’s financing cycle model includes a cash entity with the attributes, cash account number, account type, and account balance. The same enterprise’s payroll cycle model includes a cash entity with the attributes, cash account id, cash account type, and cash account location.

If the enterprise integrates the financing and payroll views, how many cash entities should the integrated view include?

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Accounting Basics: Integrating the financing and payroll views
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