ACCT-360 EXAM 4

Which would not generally be considered a data dictionary output report? a .a list of cash balances in the organization's bank accounts. b. a list of all programs in which a data element is used. c. a list of all synonyms for the data elements in a particular file.

a .a list of cash balances in the organization's bank accounts.

What is the minimum number of external agents that must participate in each REA event? a. 0 b. 2 c. 1 d. 3

a. 0

Creating an empty table in a relational database requires use of the ________, and populating that table requires the use of ________. a. DDL; DML b DQL; SQL c. DDL; DQL

a. DDL; DML

When the human resources manager wants to add a new employee to the sales department, the manager would use which language? a. Data Manipulation Language b. Data Query Language c. Data Definition Language

a. Data Manipulation Language

Which is a true statement about the REA data model? a. The REA data model classifies entities into three distinct categories. b. The term REA is an acronym that stands for resources, entities, and agents. c. Using an REA data model is not helpful when creating an R-E diagram.

a. The REA data model classifies entities into three distinct categories.

Identify the item below that would be classified as a resource by the REA data model. a. an IOU from a customer b. The customer c. A customer sale d. A loan from a vendor

a. an IOU from a customer

An entity-relationship diagram a. can represent the contents of any database. b. is only used in conjunction with REA models. c. can show a limited number of entities and relationships.

a. can represent the contents of any database

The process of defining a database so that it faithfully represents all aspects of the organization including its interactions with the external environment is called a. data modeling b. data design c. data development d. data definition

a. data modeling

In a relational database, requiring that every record in a table have a unique identifier is called the a. entity integrity rule b. referential integrity rule c. foreign key rule

a. entity integrity rule

An attribute in a table that serves as a unique identifier in another table and is used to link the two tables in a a. foreign key b. primary key c. relational key

a. foreign key

The logical view of a database system refers to a. how a user or programmer conceptually organizes and understands the data. b. how the DBMS accesses data for a certain application program. c. how master files store data values used by more than one application program.

a. how a user or programmer conceptually organizes and understands the data.

A field: a. is a specific attribute of interest for the entity b. is a related group of fields c. is a related group of records

a. is a specific attribute of interest for the entity

A data warehouse a. is primarily used for analysis rather than transaction processing. b. stores transaction processing records in a hard copy. c. replaces traditional transaction processing databases.

a. is primarily used for analysis rather than transaction processing.

Every citizen in the United States has one social security number, but no two citizens have the same social security number. Thus, the cardinality that exists between social security numbers and citizens is a. one-to-one b. one-to-many c. many-to-many

a. one-to-one

In a well-structured database, the constraint that ensures the consistency of the data is known as the a. referential integrity rule b. unique primary key rule c. foreign key rule

a. referential integrity rule

The first step in developing an REA diagram for a specific transaction cycle begins with identifying a. relevant events b. agents involved c. resources affected

a. relevant events

An REA diagram must link every event to at least one ________ and two ________. a. resource; agents b. agent; resources c. transaction; entities

a. resource; agents

The REA data model approach facilitates efficient operations by all the following except a. standardizing source document format. b. identifying non-value added activities. c. storing financial and non financial data in the same database. d. organizing data to simplify data retrieval and analysis.

a. standardizing source document format.

REA models are usually depicted in which diagramming form? a. Entity-relationship diagrams. b. Entity-resource diagrams.

a.Entity-relationship diagrams.

Identify the aspect of a well structured database that is incorrect. a. Redundancy is minimized and controlled. b. All data is stored in one table or relation. c. The primary key of any row in a relation cannot be null.

b. All data is stored in one table or relation.

All of the following are benefits of the database approach except? a. Data integration and sharing b. Decentralized management of data c. Minimal data redundancy

b. Decentralized management of data

Which is not a level of schema? a. Internal-level schema. b. Entry-level schema c. External-level schema

b. Entry-level Schema

Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the production and sales departments use database systems that are entirely separated, she recommends that they be combined. Implementation of her recommendation would benefit the company by contributing to data a. Independence b. Integration c. Redundancy

b. Integration

Which statement is true regarding file systems? a. Transaction files are similar to ledgers in a manual AIS. b. Multiple master files create problems with data consistency. c. Transaction files are permanent.

b. Multiple master files create problems with data consistency.

Identify the item below that would be classified as an agent by the REA data model. a. an IOU from a customer b. The customer c. A customer sale d. A loan from a vendor

b. The customer

In creating an entity-relationship diagram, ________ is anything about which an organization wants to collect and store information. a. a data model b. an entity c. a schema d. a tuple

b. an entity

How do users retrieve data stored in a database? a. by viewing the appropriate data tables b. by executing a query c. by performing a search

b. by executing a query

Data modeling occurs at which stage of the database design process? a. physical design b. conceptual design c implementation d. operation

b. conceptual design

The schema that provides an organization-wide view of the entire database is known as the a. external-level schema b. conceptual-level schema c. logical view of the database

b. conceptual-level schema

The ________ contains information about the structure of the database. a. data definition language b. data dictionary c. data warehouse

b. data dictionary

With regards to the database design process, accountants may provide the greatest value to their organization by participating in a. implementation and conversion b. data modeling c. database operation and maintenance d. systems auditing

b. data modeling

The "get" event represents an activity which a. includes a promise to engage in future economic exchanges. b. increases the organization's stock of an economic resource. c. reduces the organization's stock of a resource that has economic value.

b. increases the organization's stock of an economic resource.

Inability to add new data to a database without violating the basic integrity of the database is referred to as the a. update anomaly b. insert anomaly c. integrity anomaly

b. insert anomaly

A record: a. is a specific attribute of interest for the entity b. is a related group of fields c. is a related group of records

b. is a related group of fields

In regards to REA data modeling, some researchers have proposed a fourth type of entity, which they call _____. a. accounts b. locations c. data d. special agents

b. locations

A _______________ is an abstract representation of a database's contents. a. schema b. logical data model c. physical view

b. logical data model

The maximum cardinality of any REA diagram relationship is a. zero or one b. one or many c. zero or many

b. one or many

Every person in the world has a birthdate, but no person has more than one birthdate. Thus, the cardinality that exists between birthdate and people is a. one-to-one b. one-to-many c. many-to-many

b. one-to-many

The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the a. entity integrity rule b. referential integrity rule c. unique primary key rule

b. referential integrity rule

The logical structure of a database is described by the a. data dictionary b. schema c. context diagram

b. schema

The REA data model a. is used in many areas of business and science. b. was developed specifically for use in designing accounting information systems. c. classifies data into relationships, entities and accounts.

b. was developed specifically for use in designing accounting information systems.

What is the minimum number of agents that must participate in each REA event? a. 0 b. 2 c. 1 d. 3

c. 1

Three types of relationships between entities include: a. 1:M b. N:M c. 1:N d. 0:1

c. 1:N

Identify the item below that would be classified as an event by the REA data model. a. an IOU from a customer b. The customer c. A customer sale d. A loan from a vendor

c. A customer sale

Advantages of databases include: a. Data sharing, data integration and data is easily accessed. b. Data is independent of the programs that use the data. c. All of the above

c. All of the above

A graphical depiction of a database's contents showing the various entities being modeled and the important relationships among them is called a(n) a. REA diagram b. data diagram c. ER diagram

c. ER diagram

______________ in a well structured relational database. a. Every table must be related to all other tables b. One table must be related to at least another table c. Every table must be related to at least one other table

c. Every table must be related to at least one other table

Using a file-oriented approach to data and information, data is maintained in: a. Many interconnected files b. A centralized database c. Many separate files

c. Many separate files

File-oriented approaches create problems for organizations because of: a. Multiple transaction files b. A lack of sophisticated file maintenance software. c. Multiple master files

c. Multiple master files

________ consists of translating the internal-level schema into the actual database structures that will be implemented in the new system. a. Systems analysis b. Conceptual design c. Physical design

c. Physical design

Most organizations track an inventory by an identifier such as a. part number b. item number c. SKU d. All of the above

c. SKU

The document that shows the items stored in a file, including the order and length of the data fields and the type of data stored is called a. a data layout b. a physical layout c. a record layout

c. a record layout

A row in a table that contains data about a specific item in a database table is called a. a data model b. an attribute c. a tuple

c. a tuple

Data modeling is an element of a. systems analysis b. conceptual design c. both

c. both

The ________ is responsible for the database a. database master b. database manager c. database administrator

c. database adminstrator

The combination of the database, the DBMS, and the application programs that access the database through the DBMS is referred to as the a. data warehouse b. database administrator c. database system

c. database system

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly. a. purge b. erase c. delete

c. delete

In which stage(s) of the database design process does data modeling occur? a. during the systems analysis stage b. during the design stage c. during both the systems analysis and design stage

c. during the both the systems analysis and design stage

A(n) ________ diagram graphically depicts a database's contents by showing entities and relationships. a. data flow b. flowchart c. entity-relationship d. REA

c. entity-relationship

In a well-structured relational database, a. foreign keys cannot be null. b. there must be at least two foreign keys. c. every column in a row must be single valued.

c. every column in a row must be single valued.

A set of individual user views of the database is called the a. conceptual-level schema b. internal-level schema c. external-level schema

c. external-level schema

The physical view of a database system refers to a. how a user or programmer conceptually organizes and understands the data. b. how the DBMS accesses data for a certain application program. c. how and where the data are physically arranged and stored.

c. how and where the data are physically arranged and stored.

The second step in developing an REA diagram is a. determine the cardinalities of each relationship. b. identify the events about which management wants to collect information. c. identify the resources affected by each event and the agents who participate in those events. d. None of the above

c. identify the resources affected by each event and the agents who participate in those events.

Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the several key managers do not have access to the production and sales information, she recommends that they should be uploaded to the company's internal network and be made available for search. Implementation of her recommendation would benefit the company by contributing to a. data dependence b. reduce data redundancy c. increase data sharing

c. increase data sharing

Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema. a. external b. conceptual c. internal

c. internal

Internal-level schema: a. is an organization wide view of the entire database. b. is a high-level view of the database. c. is a low-level view of the database.

c. is a low-level view of the database.

A file: a. is a specific attribute of interest for the entity b. is a related group of fields. c. is a related group of records.

c. is a related group of records.

Every company can have more than one banking relationships, and each bank can have a business relationship with more than one company. Thus, the cardinality that exists between company and bank is a. one-to-one b. one-to-many c. many-to-many

c. many-to-many

Every person in the world can have more than one friend, and each person in the world can be a friend to more than one person. Thus, the cardinality that exists between friends and people is a. one-to-one b. one-to-many c. many-to-many

c. many-to-many

An entity-relationship diagram represents entities as ________ and the relationships between them as lines and ________. a. circles; squares b. squares; diamonds c. rectangles; diamonds

c. rectangles; diamonds

The "give" event represents an activity which a. includes a promise to engage in future economic exchanges. b. increases the organization's stock of an economic resource. c. reduces the organization's stock of a resource that has economic value.

c. reduces the organization's stock of a resource that has economic value.

The database design method in which a designer uses knowledge about business processes to create a diagram of the elements to be included in the database is called a. normalization b. geometric data modeling c. semantic data modeling

c. semantic data modeling

The information about the choice of cardinalities is obtained during the _________ stage of the database design process. a. physical design b. implementation and conversion c. systems analysis and conceptual design d. operation and maintenance

c. systems analysis and conceptual design

The ________ occurs when more than one occurrence of a specific data item in a database exists. a. inconsistency anomaly b. delete anomaly c. update anomaly

c. update anomaly

What is the standard cardinality pattern for a relationship between an event and an agent? a. 1:1 b. 0:1 c. 0:N d. 1:N

d. 1:N

How many types of relationships are possible between entities? a. 0 b. 1 c. 2 d. 3

d. 3

The essential features of relationship patterns include: a. Each event is linked to at least two participating agents b. Each event is linked to no more than one resource that it affects. c. Each event is linked to at least one other event. d. A and C e. All of the above

d. A and C

In order for a manufacturer to Get inventory, they must Give: a. Cash b. Raw Materials c. Machinery d. B and C e. A and C

d. B and C

Which of the following statements is false regarding REA diagrams? a. Each organization will have its own unique REA diagram. b. An REA diagram for a given organization will change over time. c. Data modeling and REA diagram development involve complex and repetitive processes. d. Redrawing an REA diagram several times during development is uncommon.

d. Redrawing an REA diagram several times during development is uncommon.

Which of the following is not one of the rules in creating an REA data model? a. Each event is linked to at least one resource that it affects. b. Each event is linked to at least one other event. c. Each event is linked to at least two participating agents. d. all of the above are rules

d. all of the above are rules

________ includes all the activities associated with transferring data from existing systems to the new database AIS, testing the new system, and training employees how to use it. a. Systems anaylsis b. Conceptual design c. Physical design d. Implementation and conversion

d. implementation and conversion

In which stage(s) of the database design process should accountants participate? a. the systems analysis stage b. the conceptual design stage c. the implementation and conversion stage d. in all of the stages above

d. in all of the stages above

Which of the following is true? a.An entity is anything about which the organization wants to collect and store information. b. Events are the various business activities about which management wants to collect information for planning or control purposes. c. Some data modelers, tools, and authors use diamonds to depict relationships. d. E-R diagrams can be used to represent the contents of any kind of database e. All of the above

e. All of the above

Which of the activities in a revenue cycle does not involve a Get or Give event? a. Bill customer b. Take customers orders c. Fill customers orders d. Collect payment from customers e. B and C

e. B and C