Problem: Which of the following best defines the Accounting Data Standards: Base Standard? Multiple Choice Focuses on sales orders, accounts receivable, shipments, invoices, cash receipts and adjustments to accounts. Identifies data needed for purchase orders, goods received, invoices, payments, and adjustments to accounts. Defines the format for files and fields as well as some master data for users and business units. Adds the chart of accounts, source listings, trial balance, and GL (journal entry) detail.