Question 1

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. A

Question 2

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. C

Question 3

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 C

Question 4

When using an REA diagram to develop a database,a many-to-many relationship must be

Accepted Answer

A) broken into two, one-to-one relationships. 
B) combined into a single one-to-one relationship. 
C) combined into a one-to-many relationship. 
D) broken into two, one-to-many relationships. 
A) broken into two, one-to-one relationships. 
B) combined into a single one-to-one relationship. 
C) combined into a one-to-many relationship. 
D) broken into two, one-to-many relationships.

Question 5

When comparing REA diagrams used to design an AIS with a traditionally designed AIS,

Accepted Answer

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. 
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.

Question 6

In an REA diagram,resource entities

Accepted Answer

A) can be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
B) cannot be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
C) cannot be linked to agent entities. 
D) none of the above 
A) can be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
B) cannot be linked to event entities in Business Cycle A and to event entities in Business Cycle B. 
C) cannot be linked to agent entities. 
D) none of the above

Question 7

Which of the statements below is false with regards to the tables for M:N relationships?

Accepted Answer

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. 
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.

Question 8

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?

Accepted Answer

A) Amount. 
B) Date. 
C) Vendor number. 
D) Product number. 
A) Amount. 
B) Date. 
C) Vendor number. 
D) Product number.

Question 9

The primary key for 1:1 relationship tables

Accepted Answer

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. 
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.

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

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 12

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 13

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

Accepted Answer

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

Question 14

In which of the following cases is the relationship between entities not implemented by foreign keys?

Accepted Answer

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

Question 15

When assigning attributes to each table,

Accepted Answer

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. 
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.

Question 16

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 17

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 18

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

Accepted Answer

A) On campus mailbox number. 
B) GPA. 
C) Credit hours. 
D) Student ID number. 
A) On campus mailbox number. 
B) GPA. 
C) Credit hours. 
D) Student ID number.

Question 19

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

Accepted Answer

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

Question 20

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.

Exam 18: Implementing an Rea Model in a Relational Database

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

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?

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

When using an REA diagram to develop a database,a many-to-many relationship must be

When comparing REA diagrams used to design an AIS with a traditionally designed AIS,

In an REA diagram,resource entities

Which of the statements below is false with regards to the tables for M:N relationships?

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?

The primary key for 1:1 relationship tables

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

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

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

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

In which of the following cases is the relationship between entities not implemented by foreign keys?

When assigning attributes to each table,

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

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.

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

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

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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