1234

An integrated REA diagram could contain multiple copies of A) customers. B) sales. C) inventory. D) sales-inventory.

A

An REA diagram must link every event to at least one ________ and two ________. A) resource; agents B) agent; resources C) transaction; entities D) resource; relationships

A

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. D) is used only to design new databases.

A

An integrated REA diagram merges multiple copies of ________ and ________ entities but retains multiple copies of ________ entities. A) resource; event; agent B) event; agent; resource C) resource; agent; event D) None of the above. An integrated REA diagram merges multiple copies of all entities.

A

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

A

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.

A

In an integrated REA diagram, every resource must be must be linked to A) at least two events. B) at least two agents. C) at least one other resource. D) at least two other resources.

A

Integrating separate REA diagrams into a single comprehensive enterprise-wide model of the organization requires understanding what the ________ in each separate diagram reveal about the organization's business policies and activities. A) cardinalities B) data C) events D) transactions

A

Kekoa Konani is chairman of the Chatty Chihuahua Club, where he maintains a database of registered purebred Chihuahuas and their breeding history. One table will store the name, birth date, and other characteristics of all of the registered Chihuahuas. Each Chihuahua is uniquely identified by a registration number. A second table will contain data that link each Chihuahua to its male and female parents by means of their registration numbers. The entities described by the first table are A) marmosets. B) parental relationships. C) registration numbers. D) names.

A

REA models are usually depicted in which diagramming form? A) entity-relationship diagrams B) decision tree diagrams C) if-then diagrams D) stock-flow diagrams

A

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

A

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.

A

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. D) relationship cardinalities.

A

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.

A

The primary key for a Purchase-Inventory table that consists of the Purchase Order Number and the Inventory Item Number, is known as A) concatenated key. B) foreign key C) primary key. D) dual key.

A

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 designing. C) data development. D) data definition.

A

The type of relationship between two entities is determined by A) maximum cardinalities only. B) minimum cardinalities only. C) minimum and maximum cardinalities. D) median cardinalities.

A

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.

A

What is the minimum number of external agents that must participate in each REA event? A) 0 B) 2 C) 1 D) 3

A

When integrating separate REA diagrams, A) common resources are placed between the events that affect them. B) each resource is connected to two agents. C) resources are duplicated to show the give and get of economic duality relationships. D) resources are merged if both events in the stockflow relationship are modeled.

A

Which entity is most likely to be part of both the payroll cycle and the revenue cycle? A) Cash B) Customer C) Receive Goods D) Inventory

A

Which of the following is not one of the steps in implementing an REA diagram in a relational database? A) Implement many-to-many relationships with foreign keys. B) Create tables for entities. C) Assign attributes to tables and identify primary keys. D) Implement one-to-many relationships with foreign keys

A

Which of the following statements about REA modeling and REA diagrams is false? A) REA is an acronym for Resources, Entities, and Agents. B) REA data modeling does not include traditional accounting elements such as ledgers, chart of accounts, debits and credits. C) REA data modeling could be referred to as an events-based model. D) REA diagrams must include at least two activities, which together represent a give-get economic exchange.

A

Why might the same REA diagram result in different relationship cardinalities? A) Different organizations might have different business policies. B) Different designers might implement an REA diagram differently. C) Different consultants might draw an REA diagram differently. D) Errors occur in the REA diagram.

A

Define minimum and maximum cardinalities.

A minimum cardinality indicates the number of instances of that entity that must be associated with at least one instance of the other entity. Minimum cardinalities can be 0 or 1. A maximum cardinality indicates the number of instances of that entity that can be linked to at most one instance of the other entity. Maximum cardinalities can be 1 or N (many).

Identify the item below that would be classified as an event by the REA data model. A) an IOU from a customer B) the CFO C) a customer sale D) none of the above

C

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.

C

In an integrated REA diagram, every agent must be must be linked to A) at least one resource. B) at least two resources. C) at least one event. D) at least two events.

C

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.

B

An integrated REA diagram merges multiple copies of some entities in order to A) minimize the repetition of agent entities. B) maximize the legibility of the diagram by avoiding the need to have relationship lines cross one another. C) Both A and B are true. D) Both A and B are false.

B

Cornelia Cassidy is a telecom equipment 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 product information. All sales reps also have access that allows them to enter and cancel customer orders. The permissions for Cornelia define a ________ in the company's database management system. A) conceptual-level schema B) subschema C) data dictionary D) physical view

B

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

B

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. D) none of the above

B

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

B

Identify the most likely relationship where cardinalities have zero minimums and N maximums. A) agent-event relationship B) resource-event relationship C) event-event relationship D) All of the above are equally likely

B

Identify the notation often used to represent cardinality information. A) dotted lines B) Greek characters C) crow's feet D) color coding

B

In an integrated REA diagram, every event must be linked to A) at least two resources. B) at least two agents. C) at least one other event. D) at least two other events.

B

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

Kekoa Konani is chairman of the Chatty Chihuahua Club, where he maintains a database of registered purebred Chihuahuas and their breeding history. One table will store the name, birth date, and other characteristics of all of the registered Chihuahuas. Each Chihuahua is uniquely identified by a registration number. A second table will contain data that link each Chihuahua to its male and female parents by means of their registration numbers. The primary key in the first table is A) name. B) registration number. C) date of birth. D) relationship number.

B

Shahnaz Vijaya is a new graduate who has been hired by a family-owned furniture manufacturing company in the south. 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.

B

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

B

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. D) none of the above

B

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. D) all of the above

B

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.

B

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

B

The maximum cardinality of any REA diagram relationship is A) zero or one. B) one or many. C) zero or many. D) none of the above

B

The primary key for M:N relationship tables A) is a single attribute. B) always consists of two attributes. C) is the primary key of the most important entity linked to that relationship. D) does not exist. Many-to-many relationship tables only use foreign keys.

B

What is the first step to implementing an REA diagram in a relational database? A) Assign attributes to appropriate tables. B) Create a table for each distinct entity in the diagram and for each many-to-many relationship. C) Identify cardinalities. D) Use foreign keys to implement one-to-one and one-to-many relationships.

B

When combining two REA diagrams by merging common entities, changes in the cardinality of the merged entity is needed when it is a(n) A) agent. B) event. C) relationship. D) resource.

B

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

B

Which entity is most likely to be part of the payroll cycle, expenditure cycle, and the revenue cycle? A) Customer B) Cash C) Supplier D) Inventory

B

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

B

Which of the following statements is true about the development of an REA model? A) Events that pertain to the entry of data are included in the REA model. B) The objective is to model basic value-chain activities. C) REA diagrams model individual transactions and data collections. D) Information retrieval events are modeled as events in the REA model.

B

How many types of relationships are possible between entities? A) one B) two C) three D) an infinite number

C

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

Attributes other than the primary key are A) included to satisfy transaction processing requirements. B) included to meet management's information needs. C) both A and B D) none of the above

C

Data modeling is an element of A) systems analysis. B) conceptual design. C) both A and B D) neither A nor B

C

In which stage(s) of the database design process does data modeling occur? A) only in the systems analysis stage B) only in the design stage C) in both the systems analysis and design stages D) neither the systems analysis nor the design stages

C

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

C

Relationships that affect the quantity of a resource are sometimes referred to as ________ relationships. A) commitment B) exchange C) stockflow D) duality

C

The REA is an example of a database that uses a ________ data modeling approach to database design. A) schema B) logical C) semantic D) normalization

C

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

C

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.

C

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.

C

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.

C

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.

C

What is the minimum number of agents that must participate in each REA event? A) 0 B) 2 C) 1 D) 3

C

When integrating multiple REA diagrams into an integrated REA diagram, merging redundant resources A) always affects minimum cardinalities associated with the merged event. B) sometimes affects minimum cardinalities associated with the merged event. C) never affects minimum cardinalities associated with the merged event. D) none of the above

C

Which entity is most likely to be part of both the payroll cycle and the expenditure cycle? A) Receive Goods B) Customer C) Disburse Cash D) Inventory

C

Which of the following is false with regards to creating database tables from an REA diagram? A) A properly designed relational database has a table for each distinct entity in an REA diagram. B) A properly designed relational database has a table for each many-to-many relationship in an REA diagram. C) To reduce confusion, table names should not duplicate REA diagram entities' names. D) Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names.

C

Which of the following is not one of the three steps to implementing an REA diagram in a relational database? A) Assign attributes to appropriate tables. B) Create a table for each distinct entity in the diagram and for each many-to-many relationship. C) Link every event to at least one resource. D) Use foreign keys to implement one-to-one and one-to-many relationships.

C

Which of the following statements is not true with regards to a correctly drawn enterprise-wide REA diagram? A) Every event must be linked to at least one resource. B) Merging two transaction cycles on a common event may affect the minimum cardinalities between the merged event and the other events. C) Events can only be merged if they share the same resources and events. D) Creating a set of tables from an REA diagram automatically results in a well-structured relational database.

C

________ 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

C

Ama Afolayan is chair of the National Owl Society, which maintains a database of all rare owls within the United States. One table will store the name, birth date, and other characteristics of all of the owls that have been registered. Each owl is uniquely identified by a registration number. A second table will contain data that link each owl 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.

D

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.

D

In which stage(s) of the database design process is the completed data model used? A) only in the systems analysis stage B) only in the conceptual design stage C) in both the systems analysis and design stages D) neither the systems analysis nor the design stages

D

Integrating separate REA diagrams developed for individual transaction cycles into a single, comprehensive enterprise-wide data model A) is possible. B) requires understanding what the cardinalities in each separate diagram reveal about the organization's business policies and activities. C) provides a single comprehensive enterprise-wide model of the organization. D) All of the above are true.

D

It is industry standard to model relationships as ________ in entity-relationship diagrams. A) rectangles B) ovals C) diamonds D) there is no industry standard

D

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.

D

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.

D

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

D

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

When using an REA diagram to develop a database, a many-to-many relationship must be A) broken into two, one-to-one relationships. B) combined into a single one-to-one relationship. C) combined into a one-to-many relationship. D) broken into two, one-to-many relationships

D

Which entity is most likely to be part of both the revenue cycle and the expenditure cycle? A) Receive Goods B) Customer C) Receive Cash D) Inventory

D

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

D

Which of the below statements is false with respect to REA diagrams for individual transaction cycles? A) They depict basic give-to-get economic duality relationships. B) They usually provide only a partial view of resources. C) They need to be combined in order to provide a comprehensive enterprise-wide data model. D) They show both how resources are acquired and how they are used.

D

Which of the following is a redundant entity that would be merged when two cycles are combined? A) Customer B) Employee C) Vendor D) Inventory

D

Which of the following is true with regards to REA diagrams and relational databases? A) A well-designed relational database is the starting point for creating an REA diagram. B) A well-designed REA diagram minimizes update, insert or delete anomaly problem when the diagram is implemented into a relational database. C) REA diagrams and database design are generic across organizations. D) The design of a relational database is specific to the organization being modeled.

D

Which of the statements below is false with respect to enterprise-wide REA diagrams? A) Merging two or more REA diagrams that contain the same resource entity does not require any changes to the cardinality pairs in the individual diagrams. B) Merging two or more diagrams that contain a common event entity, however, often requires changing the minimum cardinalities associated with the other events to 0, to reflect the fact that the merged event may be connected to any one of several different events, but not to all of them simultaneously. C) The minimum cardinalities associated with agents may also have to be changed to 0. D) All of the above are true.

D

________ 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

D

Describe the steps in developing an REA diagram

Developing an REA diagram involves three steps. First, identify the basic events of interest (any activity about which management wants to collect information in order to plan, control, and evaluate performance). Second, identify the resources affected by and the agents who participate in those events. Third, use knowledge about the organization's business practices to add relationship cardinality information to the diagram.

Describe the three basic rules that apply to the REA model pattern.

Each event is linked to at least one resource that it affects. Each event is linked to at least one other event. Each event is linked to at least two participating agents.

Explain the types of attributes that tables possess in a relational database.

Primary key — the attribute, or combination of attributes, that uniquely identify a specific row in a table. Foreign key — an attribute appearing in one table that is a primary key in another table. Nonkey attributes found in tables — For example, an inventory table may contain information about the description, quantity on hand, and list price of each item a company sells.

Explain the two advantages semantic data modeling has over normalization when designing a relational database.

Semantic data modeling takes advantage of a system designer's knowledge about the business policies and practices of an organization. This is of great benefit in the design of transaction processing databases. Also, since the database model is created around the policies and practices of an organization, communications with the future database users is facilitated. The result is that the system will more closely meet the needs of the intended users.

Describe an REA data model.

The REA data model is a conceptual modeling tool specifically designed to provide structure for designing an AIS database. The REA data model identifies what entities should be included in the AIS database and prescribes how to structure relationships among the entities in the AIS database. REA stands for resources, events, and agents. Resources are defined as those things that have economic value to the organization. Events are the various business activities about which management wants to collect information for planning and control purposes. Agents are the people and organizations that participate in events and about which information is desired for planning, control, and evaluation purposes.

Define cardinality.

The cardinality of the relationship indicates how many occurrences of the entity on the other side of the relationship can be linked to a single occurrence of the entity on this side of the relationship. In relational database terms, cardinality provides information about how many rows in the other table can be linked to each row in this table.

What is the difference in logical view and physical view?

The logical view is how the user or programmer conceptually organizes and understands the data, such as data organized in a table. The physical view, on the other hand, refers to how and where the data are physically arranged and stored in the computer system.

Describe the possible relationships between entities, in terms of cardinalities.

There are three types or relationships possible between entities depending upon maximum cardinality. These are: A one-to-one relationship exists when the maximum cardinality of each entity is 1. A one-to-many relationship exists when the maximum cardinality on one entity is 1 and maximum cardinality of the other entity is N. A many-to-many relationship exists when the maximum cardinality of both entities is N.

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.

a

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. D) The "E" in the REA data model stands for things that have an economic value to the organization.

a