This is one of the most frequently asked interview questions and let's look at how to answer it.
Always Users record should be loaded first because of the fact that when we insert other child records, these records will be having owners as User Id and for that purpose by the time other records are inserted we should have User Id.
- Then Accounts will be inserted because when records related to Opportunities, Cases and Contacts are inserted they should be associated to a parent account record and for that purpose Account record should be inserted after User records.
- Then comes any of the child records of Accounts like Cases, Contacts, Opportunities etc.
- Finally comes campaigns because campaigns will be having information about the leads generated in it and for that purpose it's suggested that we have leads loaded up before Campaigns.
So this is the order in which the records will get loaded up.
Hope this is helpful!