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Accounting
Information Systems, 12e (Romney/Steinbart)
Chapter 18
Implementing an REA Model in a Relational Database
1)
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.
2)
The primary key for a Sales-Inventory table that consists of the Sales Invoice
Number and the Inventory Item Number, is known as a
A)
concatenated key.
B)
condensed key.
C)
double key.
D)
dual key.
3)
When using an REA diagram to develop a database, many-to-many relationships
must be
A)
broken into multiple one-to-one relationships.
B)
combined into a single one-to-one relationship.
C)
combined into a one-to-many relationship.
D)
broken into multiple one-to-many relationships.
30
4)
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.
43
5)
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
30
6)
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.
28
7)
An integrated REA diagram could contain multiple copies of
A)
customers.
B)
sales.
C)
inventory.
D)
sales-inventory.
28
8)
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.
9)
Combining REA diagrams for individual transaction cycles into a single,
enterprise-wide model adds two more rules to the three basic principles for drawing
REA diagrams. Which of the following is not one of those two new
rules?
A)
Every resource must be linked to at least one event that increments that
resource and to at least one event that decrements that resource.
B)
If a specific event can be linked to more than one other type of event, but
cannot be linked simultaneously to all of those other events, then the minimum
cardinality between that event and every other event with which it may be
associated must be 0.
C)
If a specific event can be linked to more than one other type of event, but
cannot be linked simultaneously to all of those other events, then the maximum
cardinality between that event and every other event with which it may be
associated must be 0.
D)
All of the above are new rules for drawing integrated REA diagrams.
30
10)
Concerning a correctly drawn enterprise-wide REA diagram, which of the
following statements is not true?
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.
30
11)
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)
Every event must be linked to at least one resource.
D)
Use foreign keys to implement one-to-one and one-to-many relationships.
12)
REA diagrams for different organizations may be similar, but will likely result
in different relationship cardinalities because of
A)
differences in business policies.
B)
different designers of REA diagrams.
C)
different methods of drawing REA diagrams.
D)
errors in drawing REA diagrams.
30
13)
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.
30
14)
Concerning REA diagrams and relational databases, which of the following is true?
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.
30
15)
Concerning the creation of tables from an REA diagram, which of the following
is false?
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.
16)
When assigning attributes to each table,
A)
the database designer must interview users to identify which facts should be
included in the database.
B)
the database designer must interview management to identify which facts should
be included in the database.
C)
the database designer must use the REA diagram to help determine in which
tables those facts belong.
D)
the database designer must do all of the above.
32
17)
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.
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18)
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
19)
Concerning tables for M:N relationships, which of the following statements is false?
A)
Non-key attributes may be included.
B)
Multiple attribute primary keys are used.
C)
Single attribute primary keys may be used.
D)
Concatenated keys are used.
20)
Nonfinancial information should be collected because
A)
it may indicate events that may affect resources.
B)
it can be used to plan other activities.
C)
it can be used in transaction processing.
D)
both A and B
36-537
21)
Concerning the creation of tables from an REA diagram, which of the following is
false?
A)
M:N relationships must be implemented as separate tables.
B)
1:N relationships are implemented with the primary key of the 1 side becoming a
foreign key on the N side.
C)
1:1 relationships are implemented with the primary key of either entity included
as a foreign key in the table representing the other entity.
D)
All of the above are true.
33-534
22)
Which of the following is not part of a "final accuracy check"
when creating relational tables from an REA diagram?
A)
Every attribute in every table is single-valued (i.e., each table is a flat
file).
B)
Every event must be linked to at least one resource.
C)
Every table must have a primary key.
D)
Other non-key attributes in each table must be either a fact about the thing
designated by the primary key or foreign keys used to link that table to
another table.
35
23)
When comparing REA diagrams used to design an AIS with a traditionally designed
AIS,
A)
traditional AIS information, such as journals and ledgers no longer exist.
B)
similar information is present as in a traditional AIS, but stored in a
different format.
C)
queries are used to input data into the AIS.
D)
an REA designed AIS cannot recreate a traditional journal.
35
24)
Concerning the use of REA diagrams to retrieve information from a database
A)
although neither journals nor ledgers appear explicitly in an REA diagram, each
can be created through appropriate queries.
B)
the information normally found in a journal is contained in the tables used to
record data about events.
C)
much of the information about an organization's assets that is traditionally
recorded in ledgers is stored in resource tables in an REA-based relational
database.
D)
all of the above
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25)
Much of the information about an organization's assets that is traditionally
recorded in ledgers is stored in ________ tables in an REA-based relational
database.
A)
Account
B)
Agent
C)
Event
D)
Resource
36
26)
In an REA-based relational database, the information normally found in a
________ is contained in the tables used to record data about ________.
A)
journal, events
B)
journal, resources
C)
ledger, events
D)
ledger, resources
35
27)
Concerning REA models, which of the following is false?
A)
Many financial statement accounts are represented as resources in the REA
model.
B)
Accounts such as Accounts Receivable show up as entities in the REA model.
C)
Some accounts represent an imbalance between two related events in the REA
model.
D)
Much of the information about an organization's assets that is traditionally
recorded in ledgers is stored in resource tables in an REA-based relational
database.
36
28)
Because information about temporal imbalances between two ________, such as
accounts receivable and accounts payable, is needed so frequently, such
calculated values are sometimes stored as ________ in the appropriate tables.
A)
events, agents
B)
events, attributes
C)
resources, agents
D)
resources, attributes
36
29)
Concerning the generation of financial statements from an REA-based relational
database, which of the following is false?
A)
It is possible to use a completed REA diagram to guide the writing of queries
to produce the information that would be included in financial statements.
B)
Many financial statement items can be displayed by querying a single table.
C)
It is unnecessary to understand the REA data model to know which tables need to
be included in each query to generate the correct answers to financial
statement questions.
D)
A major advantage of the REA data model is that it integrates non-financial and
financial data.
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30)
In comparing the REA model to the traditional AIS, which of the following is false?
A)
Traditional AISs contain only data about the financial aspects of transactions.
B)
A major advantage of the REA data model is that it integrates non-financial and
financial data in the AIS and makes both types of data easily accessible to
management.
C)
In the REA model, many financial statement items can be displayed by querying a
single table.
D)
Accounts in the traditional AIS are analogous to resources in the REA-based
relational database.
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31)
The major benefits of using the REA model as the basis for designing an AIS
include all of the following except
A)
the REA data model integrates non-financial and financial data in the AIS.
B)
the REA data model makes both non-financial and financial data easily
accessible to management.
C)
the REA data model provides the basis for building the kind of flexible AIS
that is responsive to management's changing information needs.
D)
the REA data model reduces the need for accountants to understand the
underlying accounting journals and ledgers.
36
32)
Concerning REA diagrams for individual transaction cycles, which of the
following is false?
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.
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33)
Concerning enterprise-wide REA diagrams, which of the following is false?
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.
30
34)
Concatenated keys are
A)
only needed when combining two or more REA diagrams.
B)
foreign keys used to implement 1:N or 1:1 relationships.
C)
multiple attribute keys used to implement 1:N relationships.
D)
required to implement M:N relationships.
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35)
How many tables are needed to implement an REA data model that has six distinct
entities, three M:N relationships and four 1:N relationships in a relational
database?
A)
6
B)
9
C)
11
D)
13
30
36)
How many tables are needed to implement an REA data model that has five
distinct entities, two M:N relationships and three 1:N relationships in a
relational database?
A)
5
B)
7
C)
8
D)
10
30
37)
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.
29
38)
Information traditionally found in journals are stored where in an REA
database?
A)
Event entity
B)
Agent entity
C)
Relationship
D)
Resource entity
35
39)
Which table is most likely to have a concatenated key?
A)
customer
B)
sales
C)
customer-sales
D)
accounts receivable
32
40)
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
25
41)
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.
29
42)
In which of the following cases is the number of tables required to represent
the relationship equal to three?
A)
B)
C)
D)
30
43)
Which entity is likely to be part of both the revenue cycle and the expenditure
cycle?
A)
Receive Goods
B)
Customer
C)
Receive Cash
D)
Inventory
44)
In which of the following cases is the relationship between entities not
implemented by foreign keys?
A)
B)
C)
D)
30
45)
Which entity is likely to be part of both the payroll cycle and the expenditure
cycle?
A)
Receive Goods
B)
Customer
C)
Disburse Cash
D)
Inventory
28
46)
Which entity is likely to be part of both the payroll cycle and the revenue
cycle?
A)
Cash
B)
Customer
C)
Receive Goods
D)
Inventory
47)
Which entity is likely to be part of the payroll cycle, expenditure cycle, and
the revenue cycle?
A)
Customer
B)
Cash
C)
Supplier
D)
Inventory
28
48)
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
28
49)
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.
30
50)
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.
51)
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.
30
52)
In a relational database, which of the following attributes would typically be
included in the table that stores data about the Customer entity?
A)
Invoice number
B)
Credit limit
C)
Product code
D)
Backorder
32
53)
In a relational database, which of the following attributes would typically be
included in the table that stores data about the Vendor entity?
A)
Invoice number
B)
Outstanding balance
C)
Product code
D)
Inventory
54)
In a relational database, which of the following attributes would typically be
represented by a foreign key in the table that stores data about a Receive
Inventory entity?
A)
Purchase order number
B)
Payment terms
C)
Product code
D)
Date
55)
In a relational database, which of the following attributes would typically be
represented by a foreign key in the table that stores data about a Disburse
Cash entity?
A)
Amount
B)
Date
C)
Vendor number
D)
Product number
33
56)
A query that extracts, for a given time period, the total amount of all sales
events for which there is no corresponding receive cash event will yield
A)
a cash account ledger.
B)
a credit sales journal.
C)
an accounts receivable ledger.
D)
an accounts payable journal.
36
57)
A query that extracts, for a given time period, all sales events for which
there is no corresponding receive cash event on the date of the sales event
will yield
A)
a cash account ledger.
B)
a credit sales journal.
C)
an accounts receivable ledger.
D)
an accounts payable journal.
35
58)
A query that extracts, for a given time period, all purchases for which there
is no corresponding disburse cash event will yield
A)
a cash account ledger.
B)
a credit sales journal.
C)
an accounts receivable ledger.
D)
an accounts payable journal.
35
59)
Implementation of this REA diagram into a relational database would require how
many tables?
A)
12
B)
13
C)
8
D)
9
60)
Which of the following would be true when implementing this REA diagram
into a relational database?
A)
The primary key for Employee would be a foreign key for Cash Receipts.
B)
The primary key for Cash Receipts would be a foreign key for Cash.
C)
The primary key for Parts would be a foreign key for Service Request.
D)
The primary key for Sales would be a foreign key for Service Request.
30
61)
Cosgrove Art & Antiques sells unique art and antiques exclusively at
antique shows. Cosgrove purchases inventory from individuals and other dealers
at garage sales, flea markets, antique malls, and estate sales. Each time
Cosgrove makes a purchase, she records the person's name, address, date,
specific items purchased and price paid, and total amount spent. Later at home,
Cosgrove cleans, researches and prices the inventory items. She assigns an
inventory number to each item and records the "asking" price.
Cosgrove buys price tags and display supplies from a company that sells at flea
market and antique shows. All inventory and supplies purchases are paid
immediately with cash, or with checks from a bank account in the business'
name, to which sales are also deposited. Several times a year Cosgrove rents a
booth at an antique show. A deposit is always required, with the balance due at
the start of the show. Cosgrove records the deposit and final payment, along
with the show organizer's name and address, in the same worksheet on which
purchases of inventory and supplies are recorded.
Which
of the following would not be an attribute in the Purchases table?
A)
Address of place purchase was made
B)
Person's name from whom the purchase was made.
C)
Date of purchase
D)
Total amount of purchase
32
62)
Cosgrove Art & Antiques sells unique art and antiques exclusively at
antique shows. Cosgrove purchases inventory from individuals and other dealers
at garage sales, flea markets, antique malls, and estate sales. Each time
Cosgrove makes a purchase, she records the person's name, address, date,
specific items purchased and price paid, and total amount spent. Later at home,
Cosgrove cleans, researches and prices the inventory items. She assigns an
inventory number to each item and records the "asking" price. Cosgrove
buys price tags and display supplies from a company that sells at flea market
and antique shows. All inventory and supplies purchases are paid immediately
with cash, or with checks from a bank account in the business' name, to which
sales are also deposited. Several times a year Cosgrove rents a booth at an
antique show. A deposit is always required, with the balance due at the start
of the show. Cosgrove records the deposit and final payment, along with the
show organizer's name and address, in the same worksheet on which purchases of
inventory and supplies are recorded.
Which
of the following would not be an attribute in the Inventory table?
A)
Total amount of purchase
B)
Price paid
C)
Asking price
D)
Inventory number
32
63)
Cosgrove Art & Antiques sells unique art and antiques exclusively at
antique shows. Cosgrove purchases inventory from individuals and other dealers
at garage sales, flea markets, antique malls, and estate sales. Each time
Cosgrove makes a purchase, she records the person's name, address, date,
specific items purchased and price paid, and total amount spent. Later at home,
Cosgrove cleans, researches and prices the inventory items. She assigns an
inventory number to each item and records the "asking" price.
Cosgrove buys price tags and display supplies from a company that sells at flea
market and antique shows. All inventory and supplies purchases are paid
immediately with cash, or with checks from a bank account in the business'
name, to which sales are also deposited. Several times a year Cosgrove rents a
booth at an antique show. A deposit is always required, with the balance due at
the start of the show. Cosgrove records the deposit and final payment, along
with the show organizer's name and address, in the same worksheet on which purchases
of inventory and supplies are recorded.
Which
of the following would be an attribute in the table for booth rental?
A)
Organizer's name
B)
Deposit paid
C)
Balance paid
D)
Organizer's address
32
64)
Explain the five rules for drawing integrated REA diagrams.
65)
Explain a completeness check.
66)
Explain where in the REA model you can find the information normally found in a
ledger.
67)
Explain where in the REA model you can find the information normally found in a
journal.
68)
What are the advantages of the REA data model over the traditional AIS model?
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