Which five do you need to define to meet the minimum pre-requisites to create a set of books? (Choose five.)
A. a retained earnings account
B. an accounting calendar
C. a translation adjustment account
D. the functional currency (or a seeded currency)
E. an encumbrance account
F. a chart of accounts structure
G. a suspense account
H. a transaction calendar
I. at least one value for each segment of the chart of accounts