Which of the Following Best Defines the Accounting Data Standards

Which of the following best defines the Accounting Data Standards: General Ledger?

A) focuses on sales orders, accounts receivable, shipments, invoices, cash receipts and adjustments to accounts.
B) identifies data needed for purchase orders, goods received, invoices, payments, and adjustments to accounts.
C) adds the chart of accounts, source listings, trial balance, and GL (journal entry) detail.
D) defines the format for files and fields as well as some master data for users and business units.