Question 1

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

Accepted Answer

A) True 
 B)False

Question 2

Record keys on computer files are unique only to the extent that they classify computer records by some general category.

Accepted Answer

A) True 
 B)False

Question 3

The basic unit of information in an accounting information system database is the debit.

Accepted Answer

A) True 
 B)False

Question 4

The correct order of elements, from smallest to largest, in the data hierarchy is database, data field, record, file table).

Accepted Answer

A) True 
 B)False

Question 5

All of these are reasons why databases are important to AISs except:

Accepted Answer

A) AIS databases store valuable information 
B) Many AISs are large and therefore potentially unwieldy 
C) The databases of some organizations are very complex 
D) The hard disk space used to store AIS databases is comparatively expensive 
E) all of these are reasons why databases are important to AISs 
A) AIS databases store valuable information 
B) Many AISs are large and therefore potentially unwieldy 
C) The databases of some organizations are very complex 
D) The hard disk space used to store AIS databases is comparatively expensive 
E) all of these are reasons why databases are important to AISs

Question 6

Database security is no longer important because DBMSs are already so safe.

Accepted Answer

A) True 
 B)False

Question 7

A data dictionary:

Accepted Answer

A) Is a book defining computer terms 
B) Is a reference document describing how accounting data are collected 
C) Is usually a computer file that maintains descriptive information about the data items of an accounting information system 
D) all of the above 
A) Is a book defining computer terms 
B) Is a reference document describing how accounting data are collected 
C) Is usually a computer file that maintains descriptive information about the data items of an accounting information system 
D) all of the above

Question 8

The correct order of elements, from smallest to largest, in the data hierarchy is data field, record, file table), database.

Accepted Answer

A) True 
 B)False

Question 9

The term "transaction control" refers to the requirement that a database system either process a transaction entirely, or not at all.

Accepted Answer

A) True 
 B)False

Question 10

The best choice for the primary key in an "Employees" table would be his or her:

Accepted Answer

A) Last name 
B) First name 
C) Phone number 
D) Employee number 
A) Last name 
B) First name 
C) Phone number 
D) Employee number

Question 11

"Protecting privacy" is one of the important goals in data modelling.

Accepted Answer

A) True 
 B)False

Question 12

The _________ helps developers document a database:

Accepted Answer

A) Data documentation detailer DD
D)  
B) Data dictionary 
C) Database schema system 
D) Data OLAP system 
A) Data documentation detailer DD
D)  
B) Data dictionary 
C) Database schema system 
D) Data OLAP system

Question 13

Master files maintained as part of the sales order processing system are:

Accepted Answer

A) Accounts receivable, bill of materials, sales summary 
B) Accounts payable, accounts receivable, finished goods inventory 
C) Accounts receivable, sales summary, operations list 
D) Accounts receivable, finished goods inventory, sales summary 
E) Accounts receivable, sales summary, vendor history 
A) Accounts receivable, bill of materials, sales summary 
B) Accounts payable, accounts receivable, finished goods inventory 
C) Accounts receivable, sales summary, operations list 
D) Accounts receivable, finished goods inventory, sales summary 
E) Accounts receivable, sales summary, vendor history

Question 14

In the REA framework, which of these would be recorded as an "event?"

Accepted Answer

A) Hiring a new president of the company 
B) Taking an initial sales order from a customer 
C) Buying a piece of equipment for cash 
D) all of these would be recorded as events 
A) Hiring a new president of the company 
B) Taking an initial sales order from a customer 
C) Buying a piece of equipment for cash 
D) all of these would be recorded as events

Question 15

A relational data structure should never be used for accounting systems.

Accepted Answer

A) True 
 B)False

Question 16

The REA accounting framework is most closely associated with which of the following?

Accepted Answer

A) SQL 
B) An enterprise-wide view of accounting processes 
C) Normalization of accounting data for recording and query purposes 
D) An example of a data manipulation language 
A) SQL 
B) An enterprise-wide view of accounting processes 
C) Normalization of accounting data for recording and query purposes 
D) An example of a data manipulation language

Question 17

Master files that are maintained as part of the processing of purchase transactions are:

Accepted Answer

A) Accounts payable, bill of materials, finished goods inventory, open purchase orders 
B) Accounts payable, open purchase orders, raw materials inventory, work in process inventory 
C) Accounts payable, bill of materials, open purchase orders, vendor history 
D) Accounts payable, finished goods inventory, open purchase orders, vendor history 
E) Accounts payable, open purchase orders, raw materials inventory, vendor history 
A) Accounts payable, bill of materials, finished goods inventory, open purchase orders 
B) Accounts payable, open purchase orders, raw materials inventory, work in process inventory 
C) Accounts payable, bill of materials, open purchase orders, vendor history 
D) Accounts payable, finished goods inventory, open purchase orders, vendor history 
E) Accounts payable, open purchase orders, raw materials inventory, vendor history

Question 18

A database is in first normal form if the data it contains is free of errors and outliers.

Accepted Answer

A) True 
 B)False

Question 19

An important reason for normalizing data is to eliminate data redundancy.

Accepted Answer

A) True 
 B)False

Question 20

Master files used to plan and report on the resources required for the coming period are:

Accepted Answer

A) Bill of materials, open production orders, work in process inventory, operations list 
B) Finished goods inventory, open production orders, open purchase orders, work in process inventory 
C) Finished goods inventory, open purchase orders, raw materials inventory, work in process 
D) Bill of materials, open production orders, vendor history, operations list 
E) Accounts payable, bill of materials, open production orders, raw materials inventory 
A) Bill of materials, open production orders, work in process inventory, operations list 
B) Finished goods inventory, open production orders, open purchase orders, work in process inventory 
C) Finished goods inventory, open purchase orders, raw materials inventory, work in process 
D) Bill of materials, open production orders, vendor history, operations list 
E) Accounts payable, bill of materials, open production orders, raw materials inventory

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

Record keys on computer files are unique only to the extent that they classify computer records by some general category.

The basic unit of information in an accounting information system database is the debit.

The correct order of elements, from smallest to largest, in the data hierarchy is database, data field, record, file table).

All of these are reasons why databases are important to AISs except:

Database security is no longer important because DBMSs are already so safe.

A data dictionary:

The correct order of elements, from smallest to largest, in the data hierarchy is data field, record, file table), database.

The term "transaction control" refers to the requirement that a database system either process a transaction entirely, or not at all.

The best choice for the primary key in an "Employees" table would be his or her:

"Protecting privacy" is one of the important goals in data modelling.

The _________ helps developers document a database:

Master files maintained as part of the sales order processing system are:

In the REA framework, which of these would be recorded as an "event?"

A relational data structure should never be used for accounting systems.

The REA accounting framework is most closely associated with which of the following?

Master files that are maintained as part of the processing of purchase transactions are:

A database is in first normal form if the data it contains is free of errors and outliers.

An important reason for normalizing data is to eliminate data redundancy.

Master files used to plan and report on the resources required for the coming period are:

Accounting Information Systems and the Accountant

Information Technology and Aiss

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Controls for Organizations and Accounting Information Systems

Computer Crime, Fraud, Ethics, and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting and Enterprise Software

Filters

Exam 3: Data Modeling

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

Record keys on computer files are unique only to the extent that they classify computer records by some general category.

The basic unit of information in an accounting information system database is the debit.

The correct order of elements, from smallest to largest, in the data hierarchy is database, data field, record, file table).

All of these are reasons why databases are important to AISs except:

Database security is no longer important because DBMSs are already so safe.

A data dictionary:

The correct order of elements, from smallest to largest, in the data hierarchy is data field, record, file table), database.

The term "transaction control" refers to the requirement that a database system either process a transaction entirely, or not at all.

The best choice for the primary key in an "Employees" table would be his or her:

"Protecting privacy" is one of the important goals in data modelling.

The _________ helps developers document a database:

Master files maintained as part of the sales order processing system are:

In the REA framework, which of these would be recorded as an "event?"

A relational data structure should never be used for accounting systems.

The REA accounting framework is most closely associated with which of the following?

Master files that are maintained as part of the processing of purchase transactions are:

A database is in first normal form if the data it contains is free of errors and outliers.

An important reason for normalizing data is to eliminate data redundancy.

Master files used to plan and report on the resources required for the coming period are:

Accounting Information Systems and the Accountant

Information Technology and Aiss

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part I

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Controls for Organizations and Accounting Information Systems

Computer Crime, Fraud, Ethics, and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting and Enterprise Software

Filters