Question 1

In a well-structured database,the constraint that ensures the consistency of the data is known as the

Accepted Answer

A)  entity integrity rule. 
B)  referential integrity rule. 
C)  logical view. 
D)  consistency integrity rule. 
A)  entity integrity rule. 
B)  referential integrity rule. 
C)  logical view. 
D)  consistency integrity rule. B

Question 2

Identify the aspect of a well-structured database that is incorrect.

Accepted Answer

A)  Data is consistent. 
B)  Redundancy is minimized and controlled. 
C)  All data is stored in one table or relation. 
D)  The primary key of any row in a relation cannot be null. 
A)  Data is consistent. 
B)  Redundancy is minimized and controlled. 
C)  All data is stored in one table or relation. 
D)  The primary key of any row in a relation cannot be null. C

Question 3

File-oriented approaches create problems for organizations because of

Accepted Answer

A)  multiple transaction files. 
B)  a lack of sophisticated file maintenance software. 
C)  multiple users. 
D)  multiple master files. 
A)  multiple transaction files. 
B)  a lack of sophisticated file maintenance software. 
C)  multiple users. 
D)  multiple master files. D

Question 4

Which of the statements below is incorrect?

Accepted Answer

A)  Semantic data modeling facilitates the efficient design of databases. 
B)  Semantic data modeling facilitates communicating with the intended users of the system. 
C)  Semantic data modeling allows a database designer to use knowledge about business processes to design the database. 
D)  Semantic data modeling follows the rules of normalization in the design of a database. 
A)  Semantic data modeling facilitates the efficient design of databases. 
B)  Semantic data modeling facilitates communicating with the intended users of the system. 
C)  Semantic data modeling allows a database designer to use knowledge about business processes to design the database. 
D)  Semantic data modeling follows the rules of normalization in the design of a database.

Question 5

What is one potential drawback in the design and implementation of database systems for accounting?

Accepted Answer

A)  Double-entry accounting relies on redundancy as part of the accounting process but well-designed database systems reduce and attempt to eliminate redundancy. 
B)  Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine. 
C)  Relational DBMS provide the capability of integrating financial and operational data. 
D)  Relational DBMS can accommodate multiple views of the same underlying data; therefore, tables storing information about assets can include data about both historical and replacement costs. 
A)  Double-entry accounting relies on redundancy as part of the accounting process but well-designed database systems reduce and attempt to eliminate redundancy. 
B)  Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine. 
C)  Relational DBMS provide the capability of integrating financial and operational data. 
D)  Relational DBMS can accommodate multiple views of the same underlying data; therefore, tables storing information about assets can include data about both historical and replacement costs.

Question 6

When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments,the manager would use which language?

Accepted Answer

A)  Data Query Language 
B)  Data Manipulation Language 
C)  Data Report Language 
D)  Data Definition Language 
A)  Data Query Language 
B)  Data Manipulation Language 
C)  Data Report Language 
D)  Data Definition Language

Question 7

Which is probably the most immediate and significant effect of database technology on accounting?

Accepted Answer

A)  replacement of the double entry-system 
B)  change in the nature of financial reporting 
C)  elimination of traditional records such as journals and ledgers 
D)  quicker access to and greater use of accounting information in decision-making 
A)  replacement of the double entry-system 
B)  change in the nature of financial reporting 
C)  elimination of traditional records such as journals and ledgers 
D)  quicker access to and greater use of accounting information in decision-making

Question 8

The schema that provides an organization-wide view of the entire database is known as the

Accepted Answer

A)  external-level schema. 
B)  internal-level schema. 
C)  conceptual-level schema. 
D)  logical view of the database. 
A)  external-level schema. 
B)  internal-level schema. 
C)  conceptual-level schema. 
D)  logical view of the database.

Question 9

The ________ acts as an interface between the database and the various application programs.

Accepted Answer

A)  data warehouse 
B)  database administrator 
C)  database management system 
D)  database system 
A)  data warehouse 
B)  database administrator 
C)  database management system 
D)  database system

Question 10

Which one of the following results corresponds to the query below?

Accepted Answer

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

Question 11

Explain the relational database data model.

Accepted Answer

A data model is an abstract representati

Question 12

Chagall Curtain Company is changing from a file-oriented system to a relational database system.Design at least three tables that would be needed to capture data for a sales transaction.Each table should include a primary key,three non-key attributes,and foreign keys as necessary.Make up data values for two records within each table.

Accepted Answer

Customer table; ID (primary key),name,st

Question 13

Which of the following would not be true about the well-structured tables in a well-designed relational database used to generate this sales invoice?

Accepted Answer

A)  Quantity would be generated from the Sales table. 
B)  34567 would be a primary key in the Sales table. 
C)  Unit Price would be generated from the Inventory table. 
D)  Hardware City is an example of a non-key data value in the Customer table. 
A)  Quantity would be generated from the Sales table. 
B)  34567 would be a primary key in the Sales table. 
C)  Unit Price would be generated from the Inventory table. 
D)  Hardware City is an example of a non-key data value in the Customer table.

Question 14

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

Accepted Answer

A)  purge 
B)  erase 
C)  delete 
D)  integrity 
A)  purge 
B)  erase 
C)  delete 
D)  integrity

Question 15

Explain the two advantages semantic data modeling has over normalization when designing a relational database.

Accepted Answer

Semantic data modeling takes advantage o

Question 16

The ________ handles the link between the way data are physically stored and each user's logical view of that data.

Accepted Answer

A)  data warehouse 
B)  data dictionary 
C)  database management (DBMS) software 
D)  schema 
A)  data warehouse 
B)  data dictionary 
C)  database management (DBMS) software 
D)  schema

Question 17

Describe a major advantage of database systems over file-oriented transaction processing systems.

Accepted Answer

Database systems separate logical and ph

Question 18

The problem of changes (or updates)to data values in a database being incorrectly recorded is known as

Accepted Answer

A)  an update anomaly. 
B)  an insert anomaly. 
C)  a delete anomaly. 
D)  a memory anomaly. 
A)  an update anomaly. 
B)  an insert anomaly. 
C)  a delete anomaly. 
D)  a memory anomaly.

Question 19

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Accepted Answer

A schema describes the logical structure

Question 20

Heidi Holloway is a headhunter with Career Funnel in Boca Raton,Florida.Heidi is proud of the company's motto: We funnel workers into jobs.The foundation of CF's success is its accounting information system.When a client is placed with an employer,a record is created that identifies the employment relationship.CF follows up on placements by surveying both employers and clients about the employment experience and then entering the results into the AIS.Clients are uniquely identified by social security number.In records that contain client survey data,the social security number number is likely to be

Accepted Answer

A)  the primary key. 
B)  a foreign key. 
C)  combined with other data fields to form a primary key. 
D)  null. 
A)  the primary key. 
B)  a foreign key. 
C)  combined with other data fields to form a primary key. 
D)  null.

In a well-structured database,the constraint that ensures the consistency of the data is known as the

Identify the aspect of a well-structured database that is incorrect.

File-oriented approaches create problems for organizations because of

Which of the statements below is incorrect?

What is one potential drawback in the design and implementation of database systems for accounting?

When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments,the manager would use which language?

Which is probably the most immediate and significant effect of database technology on accounting?

The schema that provides an organization-wide view of the entire database is known as the

The ________ acts as an interface between the database and the various application programs.

Which one of the following results corresponds to the query below?

Explain the relational database data model.

Which of the following would not be true about the well-structured tables in a well-designed relational database used to generate this sales invoice?

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

Explain the two advantages semantic data modeling has over normalization when designing a relational database.

The ________ handles the link between the way data are physically stored and each user's logical view of that data.

Describe a major advantage of database systems over file-oriented transaction processing systems.

The problem of changes (or updates)to data values in a database being incorrectly recorded is known as

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Accounting Information Systems: an Overview

Overview of Transaction Processing and Erp Systems

Systems Documentation Techniques

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Information Systems Controls for System Reliability Part 1: Information Security

Information Systems Controls for Systems Reliability Part 2: Confidentiality and Privacy

Information Systems Controls for Systems Reliability Part 3: Processing Integrity and Availability

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

The Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters

Exam 4: Relational Databases

In a well-structured database,the constraint that ensures the consistency of the data is known as the

Identify the aspect of a well-structured database that is incorrect.

File-oriented approaches create problems for organizations because of

Which of the statements below is incorrect?

What is one potential drawback in the design and implementation of database systems for accounting?

When the human resources manager wants to gather data about vacation and personal day usage by employees and by departments,the manager would use which language?

Which is probably the most immediate and significant effect of database technology on accounting?

The schema that provides an organization-wide view of the entire database is known as the

The ________ acts as an interface between the database and the various application programs.

Which one of the following results corresponds to the query below?

Explain the relational database data model.

Which of the following would not be true about the well-structured tables in a well-designed relational database used to generate this sales invoice?

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

Explain the two advantages semantic data modeling has over normalization when designing a relational database.

The ________ handles the link between the way data are physically stored and each user's logical view of that data.

Describe a major advantage of database systems over file-oriented transaction processing systems.

The problem of changes (or updates)to data values in a database being incorrectly recorded is known as

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Accounting Information Systems: an Overview

Overview of Transaction Processing and Erp Systems

Systems Documentation Techniques

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Information Systems Controls for System Reliability Part 1: Information Security

Information Systems Controls for Systems Reliability Part 2: Confidentiality and Privacy

Information Systems Controls for Systems Reliability Part 3: Processing Integrity and Availability

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

The Rea Data Model

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters