Exam 14: Database Design: ERD, REA, and SQL
Exam 1: Accounting Systems Insights102 Questions
Exam 2: Accounting Databases100 Questions
Exam 3: Accounting Interface: Database Forms, Queries, and Reports100 Questions
Exam 4: Accounting Systems and Business Processes100 Questions
Exam 5: Business Processes: Purchasing, Sales, and Payroll Cycles102 Questions
Exam 6: Integrated Enterprise Systems and Cloud Computing99 Questions
Exam 7: Accounting and Business Intelligence101 Questions
Exam 8: Accounting and Sustainability Intelligence100 Questions
Exam 9: XBRL: Intelligent Business Reporting110 Questions
Exam 10: Fraud and Internal Control115 Questions
Exam 11: Cybersecurity113 Questions
Exam 12: The Risk Intelligent Enterprise: Enterprise Risk Management108 Questions
Exam 13: Accounting System Development109 Questions
Exam 14: Database Design: ERD, REA, and SQL113 Questions
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The SQL command DROP deletes a database object, such as removing an existing field from a specific table.
(True/False)
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You are a staff accountant at a large firm and are assigned to work with the IT department to update the current systems throughout the organization. An accounting intern is assigned to help with the project. The intern wants to document the current processes using a REA diagram. How do you explain to the intern why REA diagram is not appropriate?
(Essay)
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In REA modeling, an agent is related to a resource through a(n)
(Multiple Choice)
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In the REA model, the ________ event compensates the consumed resource with a different or same type of resource.
(Multiple Choice)
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In SQL, Data Definition Language statements create, alter, and drop database objects.
(True/False)
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In a REA model, a(n)________ is a person or organization involved in events and can include a vendor, employee, or customer.
(Short Answer)
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In an REA, a(n)________ has an economic value to the enterprise, such as inventory.
(Short Answer)
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SQL DML statements select, insert, update, and delete database records.
(True/False)
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What are the four rules for designing an REA diagram? Include a definition for each.
(Essay)
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In the REA model, the ________ event consumes business resources.
(Multiple Choice)
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Which REA diagraming rule states every event entity must relate to a resource entity?
(Multiple Choice)
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The SQL command ALTER changes the relational database, such as adding a new field to a specific table.
(True/False)
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Spice House REA Diagram
-In the Spice House REA diagram, list the one-to-many relationships.

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In an REA model, a(n)________ included activities and transactions.
(Short Answer)
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Which REA diagraming rule states at least two agent entities are required for an event entity.
(Multiple Choice)
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In SQL, ________ statements create, alter, and drop database objects.
(Short Answer)
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