To load data into a data warehouse, the user needs to follow a specific sequence of jobs. The sequence is crucial in ensuring data accuracy and consistency.

The correct sequence of jobs to load data into a warehouse is:

B. First load data into dimension tables, then fact tables, then Aggregates if any.

Explanation:

Dimension tables contain descriptive data, such as customer and product information, and act as a reference point for the fact tables. Fact tables, on the other hand, contain the actual transactional data, such as sales and orders. Since the fact table is dependent on the dimension table, it is important to load the dimension table first before the fact table.

Aggregates, if any, can be loaded after the fact table. Aggregates are pre-calculated summaries of the data and are used to speed up queries.

Option A is incorrect because loading data into fact tables first before dimension tables will result in data inconsistency.

Option C is incorrect because loading aggregates first before dimension and fact tables will create an incomplete dataset.

Option D is incorrect because the sequence of jobs matters to ensure consistency and accuracy of the data.

The Answer is: B. First load data into dimension tables, then fact tables, then Aggregates if any.