TEST BANK OF ACCOUNTING INFORMATION SYSTEMS, 12E
BY MARSHALL B. ROMNEY
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Accounting
Information Systems, 12e (Romney/Steinbart)
Chapter 4
Relational Databases
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.
8
2)
In a well-structured relational database,
A)
every table must be related to at least one other table.
B)
every table must be related to all other tables.
C)
one table must be related to at least one other table.
D)
one table must be related to all other tables.
6-98
3)
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.
8
4)
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.
8
5)
The ________ acts as an interface between the database and the various
application programs.
A)
data warehouse
B)
database administrator
C)
database management system
D)
database system
8
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 manager.
8
7)
The person responsible for the database is the
A)
data coordinator.
B)
database administrator.
C)
database manager.
D)
database master.
8
8)
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
9
9)
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.
0
10)
The ________ handles the link between the way data are physically stored and
each user's logical view of that data.
A)
data warehouse
B)
data dictionary
C)
database management (DBMS) software
D)
schema
0
11)
The logical structure of a database is described by the
A)
data dictionary.
B)
schema.
C)
database management system.
D)
internal level.
0
12)
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.
0
13)
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.
0
14)
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.
0
15)
Record layouts, definitions, addresses, and indexes will be stored at the
________ level schema.
A)
external
B)
conceptual
C)
internal
D)
meta
0
16)
The ________ contains information about the structure of the database.
A)
data definition language
B)
data dictionary
C)
data warehouse
D)
database management system
2
17)
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
3
18)
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.
2
19)
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.
2
20)
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.
2
21)
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
2
22)
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
2
23)
When the human resources manager wants to gather data about vacation and
personal day usage by employees and by departments, the manager would use which
language?
A)
Data Query Language
B)
Data Manipulation Language
C)
Data Report Language
D)
Data Definition Language
2
24)
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
2
25)
The 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. is named the
A)
report writer.
B)
report generator.
C)
report creator.
D)
report printer.
2
26)
The abstract representation of the contents of a database is called the
A)
logical data model.
B)
data dictionary.
C)
physical view.
D)
schema.
0
27)
The problem of changes (or updates) to data values in a database being
incorrectly recorded is known as
A)
an update anomaly.
B)
an insert anomaly.
C)
a delete anomaly.
D)
a memory anomaly.
4
28)
The potential inconsistency that could occur when there are multiple
occurrences of a specific data item in a database is called the
A)
update anomaly.
B)
insert anomaly.
C)
inconsistency anomaly.
D)
delete anomaly.
4
29)
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.
4
30)
A relational database in which customer data is not maintained
independently of sales invoice data will most likely result in
A)
an update anomaly.
B)
an insert anomaly.
C)
a delete anomaly.
D)
an integrity anomaly.
4
31)
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
4
32)
The delete anomaly
A)
may result in unintentional loss of important data.
B)
is usually easily detected by users.
C)
restricts the addition of new records.
D)
prevents users from deleting outdated data from records or tables.
4
33)
The update anomaly in file-based systems or unnormalized 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.
4
34)
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.
6
35)
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)
rule of keys.
D)
foreign key rule.
6
36)
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)
logical view.
D)
consistency integrity rule.
6
37)
Which statement below is false regarding the basic requirements of the
relational data model?
A)
Every column in a row must be single-valued.
B)
All non-key attributes in a table should describe a characteristic about the
object identified by the primary key.
C)
Foreign keys, if not null, must have values that correspond to the value of a
primary key in another table.
D)
Primary keys can be null.
6
38)
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.
6
39)
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.
7
40)
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.
7
41)
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.
7
42)
What is 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.
4
43)
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
5
44)
In a well-designed and normalized database, which of the following attributes
would be a foreign key in a cash receipts table?
A)
Customer number
B)
Cash receipt date
C)
Remittance advice number
D)
Customer check number
6
45) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset 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) a foreign key
in the second table.
D) the primary
key in the second table.
6
46) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset 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) a combination
of primary keys in the first table
D) the same as
the primary key in the first table
6
47) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset to its male
and female parents by means of their registration numbers. The entities
described by the second table are:
A) marmosets
B) parental
relationships
C) registration
numbers
D) names
6
48) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset 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
6
49) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset 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
6
50) Dana Halsey
is chair of the Purebred Marmoset Society, which maintains a database of
registered purebred marmosets and their breeding history. One table will store
the name, birth date, and other characteristics of all of the marmosets that
have been registered. Each marmoset is uniquely identified by a registration
number. A second table will contain data that link each marmoset to its male
and female parents by means of their registration numbers. The primary key in
the second table is:
A) name
B) registration
number
C) date of birth
D) relationship
number
6
51) Scuz Bootes
has been doing custom choppers, piercings, and tattoos for over thirty years.
His home and place of business is a garage in the harbor district of Seattle,
Washington. He has meticulous records of every job he has ever done, carefully
handwritten with the customer name and address, a description of the job, and
an attached picture of the bike or body part before and after customization.
His unique style has recently attracted the attention of national media after
several celebrities sought him out and showcased his work. Business is booming.
Consequently, Scuz has hired you to construct an accounting information system,
beginning with the historical records. As you read through the records, you
notice that some customer last names have different first names in different
records. For example, R. Framington Farnsworth (custom chopper), Bob Farnsworth
(tattoo), and Snake Farnsworth (tattoos and piercings) 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
4
52) Scuz Bootes
has been doing custom choppers, piercings, and tattoos for over thirty years.
His home and place of business is a garage in the harbor district of Seattle,
Washington. He has meticulous records of every job he has ever done, carefully
handwritten with the customer name and address, a description of the job, and
an attached picture of the bike or body part before and after customization.
His unique style has recently attracted the attention of national media after
several celebrities sought him out and showcased his work. Business is booming.
Consequently, Scuz has hired you to construct an accounting information system,
beginning with the historical records. As you read through the records, you
notice that some describe multiple services. For example, Sheila Yasgur
(notation: won lottery) got a custom chopper, multiple tattoos, and piercings
in undisclosed locations (no pictures.) 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
4
53) Scuz Bootes
has been doing custom choppers, piercings, and tattoos for over thirty years.
His home and place of business is a garage in the harbor district of Seattle,
Washington. He has meticulous records of every job he has ever done, carefully
handwritten with the customer name and address, a description of the job, and
an attached picture of the bike or body part before and after customization.
His unique style has recently attracted the attention of national media after
several celebrities sought him out and showcased his work. Business is booming.
Consequently, Scuz has hired you to construct an accounting information system,
beginning with the historical records. As you read through the records, you
notice that some customer last names have different first names in different
records. For example, R. Framington Farnsworth (custom chopper), Bob Farnsworth
(tattoo), and Snake Farnsworth (tattoos and piercings) all seem to be the same
person. You explain to Scuz 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.
6
54) Scuz Bootes
has been doing custom choppers, piercings, and tattoos for over thirty years.
His home and place of business is a garage in the harbor district of Seattle,
Washington. He has meticulous records of every job he has ever done, carefully
handwritten with the customer name and address, a description of the job, and
an attached picture of the bike or body part before and after customization.
His unique style has recently attracted the attention of national media after
several celebrities sought him out and showcased his work. Business is booming.
Consequently, Scuz has hired you to construct an accounting information system,
beginning with the historical 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.
7
55) Chelsana
Washington is a medical 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 the other sales reps, have access to view customer and product information.
They have access that allows them to enter and cancel customer orders. The
permissions for Chelsana define a(an) ________ in the company's database
management system.
A)
conceptual-level schema
B) subschema
C) data
dictionary
D) physical view
0
56) Chelsana
Washington is a medical 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 the other sales reps, have access to view customer and product information.
They have access that allows them to enter and cancel customer orders. The
permissions for the sales reps define a(an) ________ in the company's database
management system.
A)
conceptual-level schema
B)
external-level schema
C) data
dictionary
D) physical view
0
57) Shandra
Bundawi is a new graduate who has been hired by an old-line, family-owned
furniture manufacturing company in the northeast. 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.
9
58) Scuz Bootes
has been doing custom choppers, piercings, and tattoos for over thirty years.
His home and place of business is a garage in the harbor district of Seattle,
Washington. He has meticulous records of every job he has ever done. These have
been entered into a computerized accounting information system that his
accountant refers to as a "data warehouse." Scuz is considering an
expansion of his business into scarification, and has asked his accountant to
identify past customers who might be likely candidates for this service. Scuz
wants his accountant to engage in
A) customer
auditing.
B) customer
resource management.
C) data mining.
D) enterprise
resource planning.
9
59) Heidi
Holloway is a headhunter with Career Funnel in Boca Raton, Florida. Heidi is
proud of the company's motto: We funnel workers into jobs. The foundation of
CF's success is its accounting information system. When a client is placed with
an employer, a record is created that identifies the employment relationship.
CF 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 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.
6
60)
The data on this sales invoice would be generated from how many well-structured
tables in a well-designed relational database?
A)
6
B)
5
C)
4
D)
7
6
61)
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?
A)
Customer Order
B)
Customer
C)
Sales
D)
Sales Order
6
62)
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?
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.
6
63) Which one of
the following results corresponds to the query below?
A)
B)
C)
D)
7-104
64) Which one of
the following results corresponds to the query below?
A)
B)
C)
D)
7-104
65) Which one of
the following results corresponds to the query below?
A)
B)
C)
D)
7-104
66)
Describe a major advantage of database systems over file-oriented transaction
processing systems.
67)
What is the difference in logical view and physical view?
68)
Describe the different schemas involved in a database structure. What is the
role of accountants in development of schemas?
69)
Describe a data dictionary.
70)
Explain the types of attributes that tables possess in a relational database.
71)
Explain the two advantages semantic data modeling has over normalization when
designing a relational database.
72)
Explain the difference between file-oriented transaction processing systems and
relational database systems. Discuss the advantages and disadvantages of each
system.
73)
Discuss redundancy as it applies to database design.
74)
Discuss the ways in which a well-designed DBMS will facilitate the three basic
functions of creating, changing, and querying data.
75)
List the four DBMS "languages" and describe who uses each and for
what purpose.
76)
Describe the information that is contained in the data dictionary.
77)
Explain the relational database data model.
78)
What are the basic requirements when logically designing a relational database
model?
79)
Describe what you think will be the main impact of database technology in your
career.
80)
Chagall Curtain Company is changing from a file-oriented system to a relational
database system. Design at least three tables that would be needed to capture
data for a sales transaction. Each table should include a primary key, three
non-key attributes, and foreign keys as necessary. Make up data
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