Question 1

Describe the rules that are necessary to correctly draw an integrated REA diagram.

Accepted Answer

A correctly drawn,integrated REA diagram

Question 2

Nonfinancial information should be collected because

Accepted Answer

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 
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

Question 3

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has an M:N table named "Customer-Sale" where it keeps information about customer sales.Identify the attribute below that most likely does not belong in the Customer-Sale table.

Accepted Answer

A) Date of sale. 
B) Time hair cut was started. 
C) Name of customer. 
D) All of the above are appropriate attributes for the Customer table. 
A) Date of sale. 
B) Time hair cut was started. 
C) Name of customer. 
D) All of the above are appropriate attributes for the Customer table.

Question 4

Explain a completeness check.

Accepted Answer

The list of attributes that users and ma

Question 5

Constructing a well-structured,well-developed REA diagram eliminates which anomaly problem(s)?

Accepted Answer

A) Update. 
B) Insert. 
C) Delete. 
D) All of the above. 
A) Update. 
B) Insert. 
C) Delete. 
D) All of the above.

Question 6

Which table is most likely to have a concatenated key?

Accepted Answer

A) Inventory. 
B) Sales. 
C) Sales-inventory. 
D) Accounts receivable. 
A) Inventory. 
B) Sales. 
C) Sales-inventory. 
D) Accounts receivable.

Question 7

The primary key for a Purchase-Inventory table that consists of the Purchase Order Number and the Inventory Item Number,is known as a

Accepted Answer

A) concatenated key. 
B) foreign key 
C) primary key. 
D) dual key. 
A) concatenated key. 
B) foreign key 
C) primary key. 
D) dual key.

Question 8

The major benefits of using the REA model as the basis for designing an AIS include all of the following except

Accepted Answer

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. 
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.

Question 9

Identify the attribute below that would not make a good primary key.

Accepted Answer

A) Birthdate. 
B) Social security number. 
C) A unique number automatically generated by the system. 
D) Cell phone number. 
A) Birthdate. 
B) Social security number. 
C) A unique number automatically generated by the system. 
D) Cell phone number.

Question 10

In a relational database,which of the following attributes would typically be included in the table that stores data about the Vendor entity?

Accepted Answer

A) Invoice number. 
B) Outstanding balance. 
C) Product code. 
D) Inventory. 
A) Invoice number. 
B) Outstanding balance. 
C) Product code. 
D) Inventory.

Question 11

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds three more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

Accepted Answer

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. 
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.

Question 12

In an integrated REA diagram,every resource must be linked to

Accepted Answer

A) at least two events. 
B) at least two agents. 
C) at least one other resource. 
D) at least two other resources. 
A) at least two events. 
B) at least two agents. 
C) at least one other resource. 
D) at least two other resources.

Question 13

In a complete REA model of any organization,every resource must be connected to at least one ________ that increases that resource and to at least one event that decreases it.

Accepted Answer

A) resource 
B) event 
C) agent 
D) activity 
A) resource 
B) event 
C) agent 
D) activity

Question 14

In which of the following cases is the number of tables required to represent the relationship equal to three?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 15

From the choices below,identify the attribute below that would make the best primary key.

Accepted Answer

A) Product number. 
B) Date of first purchase. 
C) Postal code. 
D) Customer telephone number. 
A) Product number. 
B) Date of first purchase. 
C) Postal code. 
D) Customer telephone number.

Question 16

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

Accepted Answer

A) Customer. 
B) Cash. 
C) Supplier. 
D) Inventory. 
A) Customer. 
B) Cash. 
C) Supplier. 
D) Inventory.

Question 17

When integrating separate REA diagrams,

Accepted Answer

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) 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.

Question 18

Which entity is most likely to be part of both the payroll cycle and the revenue cycle?

Accepted Answer

A) Cash. 
B) Customer. 
C) Receive Goods. 
D) Inventory. 
A) Cash. 
B) Customer. 
C) Receive Goods. 
D) Inventory.

Question 19

Which entity is most likely to be part of both the revenue cycle and the expenditure cycle?

Accepted Answer

A) Receive Goods. 
B) Customer. 
C) Receive Cash. 
D) Inventory. 
A) Receive Goods. 
B) Customer. 
C) Receive Cash. 
D) Inventory.

Question 20

Which of the statements below is false with respect to enterprise-wide REA diagrams?

Accepted Answer

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. 
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.

Exam 18: Implementing an Rea Model in a Relational Database

Describe the rules that are necessary to correctly draw an integrated REA diagram.

Nonfinancial information should be collected because

Explain a completeness check.

Constructing a well-structured,well-developed REA diagram eliminates which anomaly problem(s)?

Which table is most likely to have a concatenated key?

The primary key for a Purchase-Inventory table that consists of the Purchase Order Number and the Inventory Item Number,is known as a

The major benefits of using the REA model as the basis for designing an AIS include all of the following except

Identify the attribute below that would not make a good primary key.

In a relational database,which of the following attributes would typically be included in the table that stores data about the Vendor entity?

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds three more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

In an integrated REA diagram,every resource must be linked to

In a complete REA model of any organization,every resource must be connected to at least one ________ that increases that resource and to at least one event that decreases it.

In which of the following cases is the number of tables required to represent the relationship equal to three?

From the choices below,identify the attribute below that would make the best primary key.

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

When integrating separate REA diagrams,

Which entity is most likely to be part of both the payroll cycle and the revenue cycle?

Which entity is most likely to be part of both the revenue cycle and the expenditure cycle?

Which of the statements below is false with respect to enterprise-wide REA diagrams?

Conceptual Foundations of Accounting Information Systems

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

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