Question 1

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 D

Question 2

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 B

Question 3

How many tables are needed to implement an REA data model that has five distinct entities,two M:N relationships and three 1:N relationships in a relational database?

Accepted Answer

A)  5 
B)  7 
C)  8 
D)  10 
A)  5 
B)  7 
C)  8 
D)  10 B

Question 4

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 5

Concerning the use of REA diagrams to retrieve information from a database

Accepted Answer

A)  although neither journals nor ledgers appear explicitly in an REA diagram, each can be created through appropriate queries. 
B)  the information normally found in a journal is contained in the tables used to record data about events. 
C)  much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database. 
D)  all of the above 
A)  although neither journals nor ledgers appear explicitly in an REA diagram, each can be created through appropriate queries. 
B)  the information normally found in a journal is contained in the tables used to record data about events. 
C)  much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database. 
D)  all of the above

Question 6

Explain a completeness check.

Accepted Answer

The list of attributes that users and ma

Question 7

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 8

Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows.Cosgrove purchases inventory from individuals and other dealers at garage sales,flea markets,antique malls,and estate sales.Each time Cosgrove makes a purchase,she records the person's name,address,date,specific items purchased and price paid,and total amount spent.Later at home,Cosgrove cleans,researches and prices the inventory items.She assigns an inventory number to each item and records the "asking" price.Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows.All inventory and supplies purchases are paid immediately with cash,or with checks from a bank account in the business' name,to which sales are also deposited.Several times a year Cosgrove rents a booth at an antique show.A deposit is always required,with the balance due at the start of the show.Cosgrove records the deposit and final payment,along with the show organizer's name and address,in the same worksheet on which purchases of inventory and supplies are recorded. Which of the following would be an attribute in the table for booth rental?

Accepted Answer

A)  Organizer's name 
B)  Deposit paid 
C)  Balance paid 
D)  Organizer's address 
A)  Organizer's name 
B)  Deposit paid 
C)  Balance paid 
D)  Organizer's address

Question 9

Concerning a correctly drawn enterprise-wide REA diagram,which of the following statements is not true?

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 10

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ________ tables in an REA-based relational database.

Accepted Answer

A)  Account 
B)  Agent 
C)  Event 
D)  Resource 
A)  Account 
B)  Agent 
C)  Event 
D)  Resource

Question 11

Concerning the generation of financial statements from an REA-based relational database,which of the following is false?

Accepted Answer

A)  It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements. 
B)  Many financial statement items can be displayed by querying a single table. 
C)  It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions. 
D)  A major advantage of the REA data model is that it integrates non-financial and financial data. 
A)  It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements. 
B)  Many financial statement items can be displayed by querying a single table. 
C)  It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions. 
D)  A major advantage of the REA data model is that it integrates non-financial and financial data.

Question 12

Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows.Cosgrove purchases inventory from individuals and other dealers at garage sales,flea markets,antique malls,and estate sales.Each time Cosgrove makes a purchase,she records the person's name,address,date,specific items purchased and price paid,and total amount spent.Later at home,Cosgrove cleans,researches and prices the inventory items.She assigns an inventory number to each item and records the "asking" price.Cosgrove buys price tags and display supplies from a company that sells at flea market and antique shows.All inventory and supplies purchases are paid immediately with cash,or with checks from a bank account in the business' name,to which sales are also deposited.Several times a year Cosgrove rents a booth at an antique show.A deposit is always required,with the balance due at the start of the show.Cosgrove records the deposit and final payment,along with the show organizer'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 
C)  Asking price 
D)  Inventory number 
A)  Total amount of purchase 
B)  Price paid 
C)  Asking price 
D)  Inventory number

Question 13

Concerning tables for M:N relationships,which of the following statements is false?

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 14

Concatenated keys are

Accepted Answer

A)  only needed 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:N relationships. 
D)  required to implement M:N relationships. 
A)  only needed 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:N relationships. 
D)  required to implement M:N relationships.

Question 15

Explain the five rules for drawing integrated REA diagrams.

Accepted Answer

Every event must be linked to at least o

Question 16

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 17

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 18

Nonfinancial information should be collected because

Accepted Answer

A)  it may indicate events that may affect resources. 
B)  it can be used to plan other activities. 
C)  it can be used in transaction processing. 
D)  both A and B 
A)  it may indicate events that may affect resources. 
B)  it can be used to plan other activities. 
C)  it can be used in transaction processing. 
D)  both A and B

Question 19

Attributes other than the primary key are

Accepted Answer

A)  included to satisfy transaction processing requirements. 
B)  included to meet management's information needs. 
C)  both A and B 
D)  none of the above 
A)  included to satisfy transaction processing requirements. 
B)  included to meet management's information needs. 
C)  both A and B 
D)  none of the above

Question 20

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

Accepted Answer

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

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

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

How many tables are needed to implement an REA data model that has five distinct entities,two M:N relationships and three 1:N relationships in a relational database?

When integrating separate REA diagrams,

Concerning the use of REA diagrams to retrieve information from a database

Explain a completeness check.

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?

Concerning a correctly drawn enterprise-wide REA diagram,which of the following statements is not true?

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ________ tables in an REA-based relational database.

Concerning the generation of financial statements from an REA-based relational database,which of the following is false?

Concerning tables for M:N relationships,which of the following statements is false?

Concatenated keys are

Explain the five rules for drawing integrated REA diagrams.

In which of the following cases is the number of tables required to represent the relationship equal to three?

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

Nonfinancial information should be collected because

Attributes other than the primary key are

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

Accounting Information Systems: an Overview

Overview of Transaction Processing and Erp Systems

Systems Documentation Techniques

Relational Databases

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

Special Topics in Rea Modeling

Introduction to Systems Development Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters

Exam 18: Implementing an Rea Model in a Relational Database

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

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

How many tables are needed to implement an REA data model that has five distinct entities,two M:N relationships and three 1:N relationships in a relational database?

When integrating separate REA diagrams,

Concerning the use of REA diagrams to retrieve information from a database

Explain a completeness check.

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?

Concerning a correctly drawn enterprise-wide REA diagram,which of the following statements is not true?

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ________ tables in an REA-based relational database.

Concerning the generation of financial statements from an REA-based relational database,which of the following is false?

Concerning tables for M:N relationships,which of the following statements is false?

Concatenated keys are

Explain the five rules for drawing integrated REA diagrams.

In which of the following cases is the number of tables required to represent the relationship equal to three?

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

Nonfinancial information should be collected because

Attributes other than the primary key are

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

Accounting Information Systems: an Overview

Overview of Transaction Processing and Erp Systems

Systems Documentation Techniques

Relational Databases

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

Special Topics in Rea Modeling

Introduction to Systems Development Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters