The accounting document: One or more is correct.

The accounting document: One or more is correct.
A. An accounting document must contain at least 1 line item.
B. The debits and credits are not required to balance to zero before posting is permitted.
C. The header section contains data relevant for the management of whole document, such as document number, posting date, company code, currency and document text.
D. Each line item would contain an account, an amount and other relevant posting information.

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