Final answer:
The correct sequence of subprocesses for the batch processing of accounting data is B. business event occurs, generate outputs, update master data, record business event data.
Step-by-step explanation:
The correct sequence of subprocesses for the batch processing of accounting data is B. business event occurs, generate outputs, update master data, record business event data. In this sequence, the first step is the occurrence of a business event such as a sale or purchase. Then, outputs such as invoices or financial reports are generated. Next, the master data is updated to reflect the business event. Finally, the business event data is recorded.