Chapter 4

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3) An attribute in a table that serves as a unique identifier in another table and is used to link the two tables is a A) foreign key. B) primary key. C) relational key. D) linkage key.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

19) Which statement below concerning the database management system (DBMS) is false? A) The DBMS automatically creates application software for users, based on data dictionary parameters. B) The DBMS automatically maintains the data dictionary. C) Users' requests for information are transmitted to the DBMS through application software. D) The DBMS uses special languages to perform specific functions.

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Challenging AACSB: Analytical Thinking

16) The data dictionary usually is maintained A) automatically by the DBMS. B) by the database administrator. C) by the database programmers. D) by top management.

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

20) 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 D) a list of all data elements used by a particular user

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

8) The ________ handles the link between the way data are physically stored and each user's logical view of that data. A) database management software (DBMS) B) database manager C) data warehouse D) data dictionary

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

21) 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 D) DML; DDA

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

24) 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 Report Language D) Data Definition Language

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

26) If a national sales tax were implemented, which language would be used to add a new field in the sales table to track the sales tax due? A) Data Definition Language B) Data Manipulation Language C) Data Query Language D) Data Update Language

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

3) 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 and where the data are physically arranged and stored. D) how master files store data values used by more than one application program.

Answer: A Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

15) A data warehouse A) is primarily used for analysis rather than transaction processing. B) stores transaction processing records in hard copy. C) replaces traditional transaction processing databases. D) increases the speed of transaction processing.

Answer: A Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytical Thinking

16) The use of a data warehouse in strategic decision making is often referred to as A) business intelligence. B) managerial accounting. C) data analysis. D) analytical modeling.

Answer: A Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytical Thinking

49) Suppose a relational database contained two linked tables. Assuming the organization wants the database to be normalized, which of the following items represents a problem to normalization? A) The database contains only one primary key. B) The database contains two foreign keys. C) The database contains two primary keys. D) The database contains only one foreign key.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Analytical Thinking

43) Which of the following would not be one of the well-structured tables in a well-designed relational database used to generate this sales invoice? [Sales Invoice Example] A) Customer Order B) Customer C) Sales D) Sales Order

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Reflective Thinking

44) Which of the following would not be true about the well-structured tables in a well-designed relational database used to generate this sales invoice? [Sales Invoice Example] A) Quantity would be generated from the Sales table. B) 34567 would be a primary key in the Sales table. C) Unit Price would be generated from the Inventory table. D) Hardware City is an example of a non-key data value in the Customer table.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Reflective Thinking

27) 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) unique primary key rule. D) foreign key rule.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

30) Identify the statement below that is false with regards to basic requirements of a relational database model. A) Primary keys can be null. B) Foreign keys, if not null, must have values that correspond to the value of a primary key in another table. C) All non-key attributes in a table should describe a characteristic about the object identified by the primary key. D) Every column in a row must be single-valued.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

4) The problem of changes being incorrectly recorded in a database is known as A) an update anomaly. B) an insert anomaly. C) a delete anomaly. D) a memory anomaly.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

58) Using the database depicted above, "Unit Price" is best described as A) an attribute. B) a primary key. C) a foreign key. D) A, B, and C

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

59) Using the database depicted above, in the Sales table, "Customer #" is best described as A) an attribute. B) a primary key. C) a foreign key. D) A, B, and C

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

11) Identify one potential outcome of the update anomaly. A) inconsistent data B) inability to add new data C) unintentional loss of data D) none of the above

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

12) The update anomaly in non-normalized database tables A) occurs because of data redundancy. B) restricts addition of new fields or attributes. C) results in records that cannot be updated. D) is usually easily detected by users.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

25) Which of the following is false regarding a well-structured relational database? A) A foreign key cannot be null. B) A primary key cannot be null. C) Every column in a row must be single valued. D) All nonkey attributes in a table must describe a characteristic of the object identified by the primary key.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

14) Identify one potential drawback in the design and implementation of database systems for accounting. A) Double-entry accounting relies on redundancy as part of the accounting process, but well-designed database systems reduce and attempt to eliminate redundancy. B) Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine. C) Relational DBMS provide the capability of integrating financial and operational data. D) Relational DBMS can accommodate multiple views of the same underlying data; therefore, tables storing information about assets can include data about both historical and replacement costs.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

39) Tom Wilson is chairman of the Rare Car Club, where he maintains a database of registered rare cars and their history. One table will store the model, make, vehicle identification number, and other characteristics of all of the registered rare cars. Each rare car is uniquely identified by a registration number. A second table will contain data that link each rare car to its most recent estimated fair market value by means of their registration numbers. The entities described by the first table are A) rare cars. B) estimated fair market value. C) registration numbers. D) vehicle identification numbers.

Answer: A Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

17) Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture of the statue sold to the customer. Her unique style has recently attracted the attention of several celebrities. Ready to take her business to the next level, Abby has hired you to construct an accounting information system, which she wants modeled after her paper records. As you look over her records, you notice that some customer last names have different first names in different records. For example, R. Framington Farnsworth, Bob Farnsworth, and Sam Farnsworth all seem to be the same person. You explain to Abby that every customer must be identified by a unique customer number in the AIS. You are referring to the A) entity integrity rule. B) referential integrity rule. C) update anomaly. D) insert anomaly.

Answer: A Concept: Relational databases Objective: Learning Objective 4 Difficulty: Moderate AACSB: Reflective Thinking

14) The ________ contains information about the structure of the database. A) data definition language B) data dictionary C) data warehouse D) database management system

Answer: B Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

9) The logical structure of a database is described by the A) data dictionary. B) schema. C) database management system. D) context diagram.

Answer: B Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

15) Which of the following would not be found in a data dictionary entry for a data item? A) records containing a specific data item B) physical location of the data C) source of the data item D) field type

Answer: B Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

23) When the human resources manager wants to gather data about salary and start date by employees and by departments, the manager would use which language? A) Data Manipulation Language B) Data Query Language C) Data Report Language D) Data Definition Language

Answer: B Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

29) Mary Lamb is an insurance sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She, and other sales reps, have access to view customer and insurance product information. All sales reps also have access that allows them to enter and cancel customer orders. The permissions for Mary define a ________ in the company's database management system. A) conceptual-level schema B) subschema C) data dictionary D) physical view

Answer: B Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Reflective Thinking

28) A ________ is an abstract representation of a database's contents. A) schema B) logical data model C) physical view D) data dictionary

Answer: B Concept: Database systems Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

3) 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. D) Individual records are never deleted in a master file.

Answer: B Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytical Thinking

4) 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. D) cross-functional analysis and reporting.

Answer: B Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytical Thinking

6) 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. D) qualifications.

Answer: B Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Reflective Thinking

14) Databases were originally developed to address which problem? A) to replace the double entry-system B) to address the proliferation of master files C) to increase the speed that an organization could process transactions D) to decrease the costs associated with manual accounting systems

Answer: B Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytical Thinking

17) The technique of using queries to investigate hypothesized relationships among data is called A) business intelligence. B) online analytical processing. C) data analysis. D) data mining.

Answer: B Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytical Thinking

48) Suppose a relational database contained two linked tables. Which of the following items is not necessarily present in the database? A) Two primary keys B) Two foreign keys C) At least one column D) One foreign key

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Analytical Thinking

23) 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 D) by specifying the primary keys

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

28) 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. D) foreign key rule.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

29) In a well-structured database, the constraint that ensures the consistency of the data is known as the A) entity integrity rule. B) referential integrity rule. C) unique primary key rule. D) foreign key rule.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

6) 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. D) delete anomaly.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

61) In the Inventory table above, "Item number" is best described as A) an attribute. B) a primary key. C) a foreign key. D) A, B, and C

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

10) Identify one potential outcome of the insert anomaly. A) inconsistent data B) inability to add new data C) unintentional loss of data D) none of the above

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

47) Which of the following elements link rows in one table to rows in another table? A) Primary keys B) Foreign keys C) Semantic keys D) Link keys

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

56) Using the database depicted above, how many foreign keys are in the database? A) 0 B) 3 C) 4 D) 5

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

38) Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each grizzly bear is uniquely identified by a registration number. A second table will contain data that link each grizzly bear to its male and female parents by means of their registration numbers. The entities described by the second table are A) grizzly bears. B) parental relationships. C) registration numbers. D) names.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

40) Tom Wilson is chairman of the Rare Car Club, where he maintains a database of registered rare cars and their history. One table will store the model, make, vehicle identification number, and other characteristics of all of the registered rare cars. Each rare car is uniquely identified by a registration number. A second table will contain data that link each rare car to its most recent estimated fair market value by means of their registration numbers. The primary key in the first table is A) vehicle identification number. B) registration number. C) model. D) make.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

11) A set of individual user views of the database is called the A) conceptual-level schema. B) internal-level schema. C) external-level schema. D) meta-schema.

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

42) Helen Fume is a recruiter with The Ladders in Nome, Alaska. The Ladders success is largely attributable to its accounting information system. When a client is hired by an employer, Helen creates a record that identifies the employment relationship. Helen follows up on placements by surveying both employers and clients about the employment experience and then entering the results into the AIS. Clients are uniquely identified by social security number. In records that contain client survey data, the social security number is likely to be A) the primary key. B) a foreign key. C) combined with other data fields to form a primary key. D) null.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

7) A relational database in which vendor data is not maintained independently of purchase order data will most likely result in A) an update anomaly. B) an insert anomaly. C) a delete anomaly. D) an integrity anomaly.

Answer: B Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

10) The schema that provides an organization-wide view of the entire database is known as the A) external-level schema. B) internal-level schema. C) conceptual-level schema. D) logical view of the database.

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

12) A low-level view of the database that describes how the data are actually stored and accessed is the A) conceptual-level schema. B) subschema. C) internal-level schema. D) external-level schema.

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

13) Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema. A) external B) conceptual C) internal D) meta

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

6) 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. D) database management system.

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

7) The ________ is responsible for the database. A) database master B) database manager C) database administrator D) data coordinator

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

1) 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. D) how master files store data values used by more than one application program.

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

30) Mary Lamb is an insurance sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She has access to view customer and insurance product information. She also has access that allows her to enter and cancel customer orders. The permissions for Mary (and other sales reps) define a ________ in the company's database management system. A) conceptual-level schema B) data dictionary C) external-level schema D) physical view

Answer: C Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Reflective Thinking

1) Using a file-oriented approach to data and information, data is maintained in A) a centralized database. B) many interconnected files. C) many separate files. D) a decentralized database.

Answer: C Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Analytical Thinking

7) 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 same production files have been saved and stored independently on several databases, she recommends that they be stored only once. Implementation of her recommendation would benefit the company by contributing to A) data independence. B) data integration. C) reduce data redundancy. D) increase data sharing.

Answer: C Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Reflective Thinking

9) Merlin Frodo has been doing custom piercings and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He keeps meticulous records of every job he has ever completed. These have been entered into a computerized accounting information system that his accountant refers to as a "data warehouse." Merlin is considering adding scarification to his service offerings and has asked his accountant to identify past customers who might be likely candidates for this service. Merlin wants his accountant to engage in A) customer auditing. B) customer resource management. C) data mining. D) enterprise resource planning.

Answer: C Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Reflective Thinking

2) A row in a table that contains data about a specific item in a database table is call A) a data model. B) an attribute. C) a tuple. D) a relational record.

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

31) Identify the aspect of a well-structured database that is incorrect. A) Data is consistent. B) Redundancy is minimized and controlled. C) All data is stored in one table or relation. D) The primary key of any row in a relation cannot be null.

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

54) Using the database depicted above, "Date" is best described as A) a primary key. B) a foreign key. C) a non-key attribute. D) an attribute.

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

8) 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 D) integrity

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

24) 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. D) one table must be related to all other tables.

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

32) In the database design approach known as normalization, the first assumption made about data is A) there is no redundancy in the data. B) the delete anomaly will not apply since all customer records will be maintained indefinitely. C) everything is initially stored in one large table. D) the data will not be maintained in 3NF tables.

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

35) A fully normalized database is called A) first normal form (1NF). B) second normal form (2NF). C) third normal form (3NF). D) forth normal form (4NF).

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

55) Using the database depicted above, how many primary keys are in the database? A) 0 B) 3 C) 4 D) 5

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

9) Identify one potential outcome of the delete anomaly. A) inconsistent data B) inability to add new data C) unintentional loss of data D) none of the above

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

1) ________ 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 one other table C) Every table must be related to at least one other table D) One table must be related to all other tables

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

15) Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture of the statue sold to the customer. Her unique style has recently attracted the attention of several celebrities. Ready to take her business to the next level, Abby has hired you to construct an accounting information system, which she wants modeled after her paper records. As you look over her records, you realize that sometimes the same customer is recorded by a slightly different name. For example, Mike Mulligan bought a horse statue, M. Mulligan bought a bear statue, and Mike M. all seem to be the same person. This is an example of what type of problem in the existing records? A) entity integrity B) referential integrity C) update anomaly D) insert anomaly

Answer: C Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

27) ________ is a feature in many database systems that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output. A) Report printer B) Report creator C) Report generator D) Report writer

Answer: D Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

5) What acts as an interface between the database and the various application programs? A) data warehouse B) database administrator C) database system D) database management system

Answer: D Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking

17) Reports produced using the data dictionary could include all of the following except a list of A) programs where a data item is used. B) synonyms for the data items in a particular file. C) outputs where a data element is used. D) the schemas included in a database.

Answer: D Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

25) When the human resources manager wants to build a data dictionary, the manager would use which language? A) Data Manipulation Language B) Data Query Language C) Data Report Language D) Data Definition Language

Answer: D Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

4) 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 logical layout. C) a physical layout. D) a record layout.

Answer: D Concept: Database systems Objective: Learning Objective 2 Difficulty: Moderate AACSB: Analytical Thinking

8) 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 independence. B) data integration. C) reduce data redundancy. D) increase data sharing.

Answer: D Concept: Databases and files Objective: Learning Objective 1 Difficulty: Easy AACSB: Reflective Thinking

2) File-oriented approaches create problems for organizations because of A) multiple transaction files. B) a lack of sophisticated file maintenance software. C) multiple users. D) multiple master files.

Answer: D Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Analytical Thinking

10) Mara Kay is a system analyst for a national department store. She was tasked to identify previously unknown relationships in the company's sales data that can be used in future promotions. What technique would Mara most likely use? A) Customer auditing B) Customer resource management C) Data exploring D) Data mining

Answer: D Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Reflective Thinking

5) Which is probably the most immediate and significant effect of database technology on accounting? A) Replacement of the double entry-system. B) Change in the nature of financial reporting. C) Elimination of traditional records such as journals and ledgers. D) Quicker access to and greater use of accounting information in decision-making.

Answer: D Concept: Databases and files Objective: Learning Objective 1 Difficulty: Moderate AACSB: Reflective Thinking

60) In the Customer table above, "Customer #" is best described as A) an attribute. B) a primary key. C) a foreign key. D) A, B, and C

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Analytical Thinking

37) Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each grizzly bear is uniquely identified by a registration number. A second table will contain data that link each grizzly bear to its male and female parents by means of their registration numbers. The primary key in the second table is A) name. B) birth date. C) the same as the primary key in the first table. D) a combination of primary keys in the first table.

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Challenging AACSB: Reflective Thinking

33) 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) decentralization. C) geometric data modeling. D) semantic data modeling.

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

5) The ________ occurs when more than one occurrence of a specific data item in a database exists. A) inconsistency anomaly B) insert anomaly C) delete anomaly D) update anomaly

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Analytical Thinking

41) Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture of the statue sold to the customer. Her unique style has recently attracted the attention of several celebrities. Ready to take her business to the next level, Abby has hired you to construct an accounting information system, which she wants modeled after her paper records. You begin development of the relational database that will form the core of the AIS by envisioning the record stored in a single table with a column that represents each attribute. You then begin to break this table down into smaller tables. This process is called A) integration. B) optimization. C) minimization. D) normalization.

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Easy AACSB: Reflective Thinking

34) Which of the statements below is incorrect? A) Semantic data modeling facilitates the efficient design of databases. B) Semantic data modeling facilitates communicating with the intended users of the system. C) Semantic data modeling allows a database designer to use knowledge about business processes to design the database. D) Semantic data modeling follows the rules of normalization in the design of a database.

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

57) Using the database depicted above, "Item #" is best described as A) an attribute. B) a primary key. C) a foreign key. D) A, B, and C

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Analytical Thinking

16) Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture of the statue sold to the customer. Her unique style has recently attracted the attention of several celebrities. Ready to take her business to the next level, Abby has hired you to construct an accounting information system, which she wants modeled after her paper records. As you look over her records, you realize that some customers bought multiple statues at the same time. For example, Yasmeen Ghuari bought a Tin Man Status, a flying horseman statue, and a terrier statue. You realize that in these cases, a single written record will have to be translated into multiple sales records. This is an example of what type of problem in the existing records? A) entity integrity B) referential integrity C) update anomaly D) insert anomaly

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

36) Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each grizzly bear is uniquely identified by a registration number. A second table will contain data that link each grizzly bear to its male and female parents by means of their registration numbers. The primary key in the first table is A) name. B) birth date. C) the primary key in the second table. D) a foreign key in the second table.

Answer: D Concept: Relational databases Objective: Learning Objective 3 Difficulty: Moderate AACSB: Reflective Thinking

18) Data dictionary can be used as part of the audit trail.

Answer: TRUE Concept: Database systems Objective: Learning Objective 2 Difficulty: Easy AACSB: Analytical Thinking


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