Question 1

Information traditionally found in journals is stored where in an REA database?

Accepted Answer

A) Event entity. 
B) Agent entity. 
C) Relationship. 
D) Resource entity. 
A) Event entity. 
B) Agent entity. 
C) Relationship. 
D) Resource entity.

Question 2

Which of the following statements is not true with regards to a correctly drawn enterprise-wide REA diagram?

Accepted Answer

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. 
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.

Question 3

Helge Autoparts sells new and refurbished auto parts exclusively to auto dealers.Helge purchases inventory from distributors at trade conventions.Each time Helge makes a purchase,the company records the suppliers name,address,date,specific items purchased,price paid for each,and the total amount spent.Helge later researches the inventory items to set the customer price.The company assigns an inventory number to each item purchased and records the customer price for each item.Helge buys price tags and display supplies from Alwin Incorporated,a company that sells them at all trade conventions.All inventory and supplies purchases are immediately paid for with cash or with checks from a bank account in Helge's name.All cash received from sales are also deposited to the same bank account.Several times a year Helge rents display space at dealer conventions.A deposit is always required,and the entire fee is due the day the convention starts.Helge records the deposit and final payment,along with the convention'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?

Accepted Answer

A) Total amount of purchase. 
B) Price paid for inventory. 
C) Asking price. 
D) Inventory number. 
A) Total amount of purchase. 
B) Price paid for inventory. 
C) Asking price. 
D) Inventory number.

Question 4

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

Accepted Answer

A) a cash account ledger. 
B) a credit sales journal. 
C) an accounts receivable ledger. 
D) an accounts payable journal. 
A) a cash account ledger. 
B) a credit sales journal. 
C) an accounts receivable ledger. 
D) an accounts payable journal.

Question 5

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?

Accepted Answer

A) 6 
B) 9 
C) 11 
D) 13 
A) 6 
B) 9 
C) 11 
D) 13

Question 6

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

Accepted Answer

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

Question 7

Implementation of this REA diagram into a relational database would require how many tables?

Accepted Answer

A) 12 
B) 13 
C) 8 
D) 9 
A) 12 
B) 13 
C) 8 
D) 9

Question 8

Which of the following is a redundant entity that would be merged when two cycles are combined?

Accepted Answer

A) Customer. 
B) Employee. 
C) Vendor. 
D) Inventory. 
A) Customer. 
B) Employee. 
C) Vendor. 
D) Inventory.

Question 9

Which of the statements below is false when comparing the REA model to the traditional AIS model?

Accepted Answer

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. 
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.

Question 10

In an REA-based relational database,the information normally found in a ________ is contained in the tables used to record data about ________.

Accepted Answer

A) journal;events 
B) journal;resources 
C) ledger;events 
D) ledger;resources 
A) journal;events 
B) journal;resources 
C) ledger;events 
D) ledger;resources

Question 11

Which of the following is false with regards to creating database tables from an REA diagram?

Accepted Answer

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. 
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.

Question 12

The type of relationship between two entities is determined by

Accepted Answer

A) maximum cardinalities only. 
B) minimum cardinalities only. 
C) minimum and maximum cardinalities. 
D) median cardinalities. 
A) maximum cardinalities only. 
B) minimum cardinalities only. 
C) minimum and maximum cardinalities. 
D) median cardinalities.

Question 13

An integrated REA diagram merges multiple copies of some entities in order to

Accepted Answer

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) keep the diagram less complex. 
D) maintain a clear representation of the activities that are represented by the diagram. 
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) keep the diagram less complex. 
D) maintain a clear representation of the activities that are represented by the diagram.

Question 14

REA diagrams for individual business cycles may include some events that also appear in the REA diagrams of another cycle.

Accepted Answer

A) True 
 B)False

Question 15

Rebus Fashions provides haircuts to men and women.Rebus charges $10 per haircut,no matter what type of haircut the customer selects.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 finished. 
C) Price of haircut. 
D) All of the above are appropriate attributes for the Customer table. 
A) Date of sale. 
B) Time hair cut was finished. 
C) Price of haircut. 
D) All of the above are appropriate attributes for the Customer table.

Question 16

Concatenated keys are

Accepted Answer

A) used 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:M relationships. 
D) used to implement M:N relationships. 
A) used 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:M relationships. 
D) used to implement M:N relationships.

Question 17

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Employee" where it keeps information about its hair stylists.Identify the attribute below that most likely does not belong in the Employee table.

Accepted Answer

A) Stylist phone number. 
B) Stylist hair cut specialties. 
C) Number of haircuts provided by a stylist on a given day. 
D) All of the above are appropriate attributes for the Employee table. 
A) Stylist phone number. 
B) Stylist hair cut specialties. 
C) Number of haircuts provided by a stylist on a given day. 
D) All of the above are appropriate attributes for the Employee table.

Question 18

An integrated REA diagram could contain multiple copies of

Accepted Answer

A) customers. 
B) sales. 
C) inventory. 
D) sales-inventory. 
A) customers. 
B) sales. 
C) inventory. 
D) sales-inventory.

Question 19

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Customer" where it keeps information about its customers.Identify the attribute below that most likely does not belong in the Customer table.

Accepted Answer

A) Customer hair color. 
B) Customer hair style. 
C) Customer address. 
D) All of the above are appropriate attributes for the Customer table. 
A) Customer hair color. 
B) Customer hair style. 
C) Customer address. 
D) All of the above are appropriate attributes for the Customer table.

Question 20

When integrating multiple REA diagrams into an integrated REA diagram,merging redundant resources

Accepted Answer

A) always affects minimum cardinalities associated with the merged event. 
B) sometimes affects minimum cardinalities associated with the merged event. 
C) never affects minimum cardinalities associated with the merged event. 
D) none of the above 
A) always affects minimum cardinalities associated with the merged event. 
B) sometimes affects minimum cardinalities associated with the merged event. 
C) never affects minimum cardinalities associated with the merged event. 
D) none of the above

Information traditionally found in journals is stored where in an REA database?

Which of the following statements is not true with regards to a correctly drawn enterprise-wide REA diagram?

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

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?

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

Implementation of this REA diagram into a relational database would require how many tables?

Which of the following is a redundant entity that would be merged when two cycles are combined?

Which of the statements below is false when comparing the REA model to the traditional AIS model?

In an REA-based relational database,the information normally found in a is contained in the tables used to record data about .

Which of the following is false with regards to creating database tables from an REA diagram?

The type of relationship between two entities is determined by

An integrated REA diagram merges multiple copies of some entities in order to

REA diagrams for individual business cycles may include some events that also appear in the REA diagrams of another cycle.

Concatenated keys are

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Employee" where it keeps information about its hair stylists.Identify the attribute below that most likely does not belong in the Employee table.

An integrated REA diagram could contain multiple copies of

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Customer" where it keeps information about its customers.Identify the attribute below that most likely does not belong in the Customer table.

When integrating multiple REA diagrams into an integrated REA diagram,merging redundant resources

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

Filters

Exam 18: Implementing an Rea Model in a Relational Database

Information traditionally found in journals is stored where in an REA database?

Which of the following statements is not true with regards to a correctly drawn enterprise-wide REA diagram?

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

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?

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

Implementation of this REA diagram into a relational database would require how many tables?

Which of the following is a redundant entity that would be merged when two cycles are combined?

Which of the statements below is false when comparing the REA model to the traditional AIS model?

In an REA-based relational database,the information normally found in a ________ is contained in the tables used to record data about ________.

Which of the following is false with regards to creating database tables from an REA diagram?

The type of relationship between two entities is determined by

An integrated REA diagram merges multiple copies of some entities in order to

REA diagrams for individual business cycles may include some events that also appear in the REA diagrams of another cycle.

Concatenated keys are

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Employee" where it keeps information about its hair stylists.Identify the attribute below that most likely does not belong in the Employee table.

An integrated REA diagram could contain multiple copies of

Rebus Fashions provides haircuts to men and women.Rebus uses an REA database to record information that is important to the firm.Rebus has a table named "Customer" where it keeps information about its customers.Identify the attribute below that most likely does not belong in the Customer table.

When integrating multiple REA diagrams into an integrated REA diagram,merging redundant resources

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

Filters

In an REA-based relational database,the information normally found in a is contained in the tables used to record data about .