Question 1

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 2

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 3

Queries need to be created every time to retrieve information from a database.

Accepted Answer

A) True 
 B)False

Question 4

Which of the following attributes would typically be included in the table that stores data about the Customer entity in a relational database?

Accepted Answer

A) Invoice number. 
B) Credit limit. 
C) Product code. 
D) Backorder. 
A) Invoice number. 
B) Credit limit. 
C) Product code. 
D) Backorder.

Question 5

Which of the below statements is false with respect to REA diagrams for individual transaction cycles?

Accepted Answer

A) They depict basic give-to-get economic duality relationships. 
B) They usually provide only a partial view of resources. 
C) They need to be combined in order to provide a comprehensive enterprise-wide data model. 
D) They show both how resources are acquired and how they are used. 
A) They depict basic give-to-get economic duality relationships. 
B) They usually provide only a partial view of resources. 
C) They need to be combined in order to provide a comprehensive enterprise-wide data model. 
D) They show both how resources are acquired and how they are used.

Question 6

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 Receive Inventory entity?

Accepted Answer

A) Purchase order number. 
B) Payment terms. 
C) Product code. 
D) Date. 
A) Purchase order number. 
B) Payment terms. 
C) Product code. 
D) Date.

Question 7

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 Purchases table?

Accepted Answer

A) Address where purchase was made. 
B) Person's name or company name from whom the purchase was made. 
C) Date of purchase. 
D) Total amount of purchase. 
A) Address where purchase was made. 
B) Person's name or company name from whom the purchase was made. 
C) Date of purchase. 
D) Total amount of purchase.

Question 8

In a relational database designed according to the REA model,where is information about accounts receivable stored?

Accepted Answer

A) Event entities. 
B) Agent entities. 
C) Both A and B. 
D) None of the above. 
A) Event entities. 
B) Agent entities. 
C) Both A and B. 
D) None of the above.

Question 9

Which of the following is not one of the steps in implementing an REA diagram in a relational database?

Accepted Answer

A) Implement many-to-many relationships with foreign keys. 
B) Create tables for entities. 
C) Assign attributes to tables and identify primary keys. 
D) Implement one-to-many relationships with foreign keys. 
A) Implement many-to-many relationships with foreign keys. 
B) Create tables for entities. 
C) Assign attributes to tables and identify primary keys. 
D) Implement one-to-many relationships with foreign keys.

Question 10

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

Accepted Answer

A correctly drawn,integrated REA diagram

Question 11

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 12

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 13

In a relational database designed according to the REA model,where is information about an organization's liabilities generally stored?

Accepted Answer

A) Resource entities. 
B) Agent entities. 
C) Event entities. 
D) All of the above. 
A) Resource entities. 
B) Agent entities. 
C) Event entities. 
D) All of the above.

Question 14

A query that extracts,for a given time period,all sales events for which there is no corresponding receive cash event on the date of the sales 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 15

Merging redundant resources will affect cardinalities.

Accepted Answer

A) True 
 B)False

Question 16

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 17

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 18

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 19

Describe the steps that should be taken as a final accuracy check for designing a well-structured relational database.

Accepted Answer

Steps that should be taken as a final ac

Question 20

Which of the following elements found in a traditional AIS system are not represented as entities in an REA relational database,but rather must be retrieved through the use of queries?

Accepted Answer

A) accounts receivable 
B) the general ledger 
C) accounts payable 
D) all of the above 
A) accounts receivable 
B) the general ledger 
C) accounts payable 
D) all of the above

When integrating separate REA diagrams,

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?

Queries need to be created every time to retrieve information from a database.

Which of the following attributes would typically be included in the table that stores data about the Customer entity in a relational database?

Which of the below statements is false with respect to REA diagrams for individual transaction cycles?

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 Receive Inventory entity?

In a relational database designed according to the REA model,where is information about accounts receivable stored?

Which of the following is not one of the steps in implementing an REA diagram in a relational database?

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

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

In a relational database designed according to the REA model,where is information about an organization's liabilities generally stored?

A query that extracts,for a given time period,all sales events for which there is no corresponding receive cash event on the date of the sales event will yield

Merging redundant resources will affect cardinalities.

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.

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

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

Describe the steps that should be taken as a final accuracy check for designing a well-structured relational database.

Which of the following elements found in a traditional AIS system are not represented as entities in an REA relational database,but rather must be retrieved through the use of queries?

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

When integrating separate REA diagrams,

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?

Queries need to be created every time to retrieve information from a database.

Which of the following attributes would typically be included in the table that stores data about the Customer entity in a relational database?

Which of the below statements is false with respect to REA diagrams for individual transaction cycles?

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 Receive Inventory entity?

In a relational database designed according to the REA model,where is information about accounts receivable stored?

Which of the following is not one of the steps in implementing an REA diagram in a relational database?

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

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

In a relational database designed according to the REA model,where is information about an organization's liabilities generally stored?

A query that extracts,for a given time period,all sales events for which there is no corresponding receive cash event on the date of the sales event will yield

Merging redundant resources will affect cardinalities.

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.

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

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

Describe the steps that should be taken as a final accuracy check for designing a well-structured relational database.

Which of the following elements found in a traditional AIS system are not represented as entities in an REA relational database,but rather must be retrieved through the use of queries?

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