Exam 10: The REA Approach to Business Process Modeling
Exam 1: The Information System: An Accountant’s Perspective96 Questions
Exam 2: Introduction to Transaction Processing119 Questions
Exam 3: Ethics, Fraud, and Internal Control119 Questions
Exam 4: The Revenue Cycle105 Questions
Exam 5: The Expenditure Cycle Part I: Purchases and Cash Disbursements Procedures102 Questions
Exam 6: The Expenditure Cycle Part II: Payroll Processing and Fixed Asset Procedures87 Questions
Exam 7: The Conversion Cycle102 Questions
Exam 8: General Ledger, Financial Reporting, and Management Reporting Systems94 Questions
Exam 9: Database Management Systems106 Questions
Exam 10: The REA Approach to Business Process Modeling76 Questions
Exam 11: Enterprise Resource Planning Systems97 Questions
Exam 12: Electronic Commerce Systems102 Questions
Exam 13: Managing the Systems Development Life Cycle93 Questions
Exam 14: Construct, Deliver, and Maintain Systems Projects93 Questions
Exam 15: IT Controls : Sarbanes-Oxley and IT Governance130 Questions
Exam 16: IT Controls : Security and Access96 Questions
Exam 17: IT Controls : Systems Development Program Changes and Application Controls96 Questions
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Describe the rule for assigning foreign keys in a (1:1)association
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Correct Answer:
Typically one of the tables in a 1:1 association has a minimum cardinality of zero.When this is the case,the primary key of the table with the (1,1)cardinality should be embedded as a foreign key in the table with the (0,1)cardinality.
Which statement is NOT true? REA resources are:
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(Multiple Choice)
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Correct Answer:
B
Value chain analysis distinguishes between primary activities and support activities.
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Correct Answer:
True
The events depicted on an REA diagram are transformed into computer processes while the resources and agents become relational database tables.
(True/False)
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Where a 1:M association exists between tables,the primary key of the 1 side is embedded in the table of the M side.
(True/False)
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When one side of a 1:1 association has a minimum cardinality of zero,the primary key of the table with the 0,1 cardinality should be embedded as a foreign key in the table with the 1,1 cardinality
(True/False)
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Which of the following associations requires a separate link table?
(Multiple Choice)
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When modeling M:M associations,it is conventional to include link tables in the REA diagram so that the model reflects closely the actual database.
(True/False)
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Modeling economic transactions under the REA approach always includes depicting both internal and external agents.
(True/False)
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REA modeling embraces two classes of events: economic events and support events.
(True/False)
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In an REA model,events are described from the perspective of
(Multiple Choice)
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The letters 'R,' 'E,' and 'A' in the term "REA model" stand for resources,events,and actions?
(True/False)
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Discuss the concept of duality as it relates modeling an economic transaction.
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