Question 1

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

Accepted Answer

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

Question 2

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 3

In an REA-based relational database,the information normally found in a ________ is contained in the tables used to record data about ________.

Accepted Answer

A)  journal, events 
B)  journal, resources 
C)  ledger, events 
D)  ledger, resources 
A)  journal, events 
B)  journal, resources 
C)  ledger, events 
D)  ledger, resources

Question 4

Which table is most likely to have a concatenated key?

Accepted Answer

A)  customer 
B)  sales 
C)  customer-sales 
D)  accounts receivable 
A)  customer 
B)  sales 
C)  customer-sales 
D)  accounts receivable

Question 5

Concerning the creation of tables from an REA diagram,which of the following is false?

Accepted Answer

A)  M:N relationships must be implemented as separate tables. 
B)  1:N relationships are implemented with the primary key of the 1 side becoming a foreign key on the N side. 
C)  1:1 relationships are implemented with the primary key of either entity included as a foreign key in the table representing the other entity. 
D)  All of the above are true. 
A)  M:N relationships must be implemented as separate tables. 
B)  1:N relationships are implemented with the primary key of the 1 side becoming a foreign key on the N side. 
C)  1:1 relationships are implemented with the primary key of either entity included as a foreign key in the table representing the other entity. 
D)  All of the above are true.

Question 6

The primary key for M:N 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 7

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds two 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.

Question 8

Which of the following would be true when implementing this REA diagram into a relational database?

Accepted Answer

A)  The primary key for Employee would be a foreign key for Cash Receipts. 
B)  The primary key for Cash Receipts would be a foreign key for Cash. 
C)  The primary key for Parts would be a foreign key for Service Request. 
D)  The primary key for Sales would be a foreign key for Service Request. 
A)  The primary key for Employee would be a foreign key for Cash Receipts. 
B)  The primary key for Cash Receipts would be a foreign key for Cash. 
C)  The primary key for Parts would be a foreign key for Service Request. 
D)  The primary key for Sales would be a foreign key for Service Request.

Question 9

An integrated REA diagram merges multiple copies of ________ and ________ entities but retains multiple copies of ________ entities.

Accepted Answer

A)  resource; event; agent 
B)  event; agent; resource 
C)  resource; agent; event 
D)  None of the above. An integrated REA diagram merges multiple copies of all entities. 
A)  resource; event; agent 
B)  event; agent; resource 
C)  resource; agent; event 
D)  None of the above. An integrated REA diagram merges multiple copies of all entities.

Question 10

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 Purchases table?

Accepted Answer

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

Question 11

Which entity is 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

Question 12

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 13

Which of the following is not part of a "final accuracy check" when creating relational tables from an REA diagram?

Accepted Answer

A)  Every attribute in every table is single-valued (i.e., each table is a flat file). 
B)  Every event must be linked to at least one resource. 
C)  Every table must have a primary key. 
D)  Other non-key attributes in each table must be either a fact about the thing designated by the primary key or foreign keys used to link that table to another table. 
A)  Every attribute in every table is single-valued (i.e., each table is a flat file). 
B)  Every event must be linked to at least one resource. 
C)  Every table must have a primary key. 
D)  Other non-key attributes in each table must be either a fact about the thing designated by the primary key or foreign keys used to link that table to another table.

Question 14

Concerning the creation of tables from an REA diagram,which of the following is false?

Accepted Answer

A)  A properly designed relational database has a table for each distinct entity in an REA diagram. 
B)  A properly designed relational database has a table for each many-to-many relationship in an REA diagram. 
C)  To reduce confusion, table names should not duplicate REA diagram entities' names. 
D)  Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names. 
A)  A properly designed relational database has a table for each distinct entity in an REA diagram. 
B)  A properly designed relational database has a table for each many-to-many relationship in an REA diagram. 
C)  To reduce confusion, table names should not duplicate REA diagram entities' names. 
D)  Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names.

Question 15

What is the first step to implementing an REA diagram in a relational database?

Accepted Answer

A)  Assign attributes to appropriate tables. 
B)  Create a table for each distinct entity in the diagram and for each many-to-many relationship. 
C)  Identify cardinalities. 
D)  Use foreign keys to implement one-to-one and one-to-many relationships. 
A)  Assign attributes to appropriate tables. 
B)  Create a table for each distinct entity in the diagram and for each many-to-many relationship. 
C)  Identify cardinalities. 
D)  Use foreign keys to implement one-to-one and one-to-many relationships.

Question 16

The type of relationship between two entities is determined by

Accepted Answer

A)  maximum cardinalities only. 
B)  minimum cardinalities only. 
C)  minimum and maximum cardinalities. 
D)  median cardinalities. 
A)  maximum cardinalities only. 
B)  minimum cardinalities only. 
C)  minimum and maximum cardinalities. 
D)  median cardinalities.

Question 17

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 18

An integrated REA diagram merges multiple copies of some entities in order to

Accepted Answer

A)  minimize the repetition of agent entities. 
B)  maximize the legibility of the diagram by avoiding the need to have relationship lines cross one another. 
C)  Both A and B are true. 
D)  Both A and B are false. 
A)  minimize the repetition of agent entities. 
B)  maximize the legibility of the diagram by avoiding the need to have relationship lines cross one another. 
C)  Both A and B are true. 
D)  Both A and B are false.

Question 19

Concerning REA models,which of the following is false?

Accepted Answer

A)  Many financial statement accounts are represented as resources in the REA model. 
B)  Accounts such as Accounts Receivable show up as entities in the REA model. 
C)  Some accounts represent an imbalance between two related events in the REA model. 
D)  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. 
A)  Many financial statement accounts are represented as resources in the REA model. 
B)  Accounts such as Accounts Receivable show up as entities in the REA model. 
C)  Some accounts represent an imbalance between two related events in the REA model. 
D)  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.

Question 20

An integrated REA diagram could contain multiple copies of

Accepted Answer

A)  customers. 
B)  sales. 
C)  inventory. 
D)  sales-inventory. 
A)  customers. 
B)  sales. 
C)  inventory. 
D)  sales-inventory.

Exam 18: Implementing an Rea Model in a Relational Database

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

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

In an REA-based relational database,the information normally found in a ________ is contained in the tables used to record data about ________.

Which table is most likely to have a concatenated key?

Concerning the creation of tables from an REA diagram,which of the following is false?

The primary key for M:N relationship tables

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds two more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

Which of the following would be true when implementing this REA diagram into a relational database?

An integrated REA diagram merges multiple copies of ________ and ________ entities but retains multiple copies of ________ entities.

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

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

Which of the following is not part of a "final accuracy check" when creating relational tables from an REA diagram?

Concerning the creation of tables from an REA diagram,which of the following is false?

What is the first step to implementing an REA diagram in a relational database?

The type of relationship between two entities is determined by

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

An integrated REA diagram merges multiple copies of some entities in order to

Concerning REA models,which of the following is false?

An integrated REA diagram could contain multiple copies of

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

In an REA-based relational database,the information normally found in a is contained in the tables used to record data about .

An integrated REA diagram merges multiple copies of and entities but retains multiple copies of entities.