Question 1

Concerning REA diagrams and relational databases,which of the following is true?

Accepted Answer

A)  A well-designed relational database is the starting point for creating an REA diagram. 
B)  A well-designed REA diagram minimizes update, insert or delete anomaly problem when the diagram is implemented into a relational database. 
C)  REA diagrams and database design are generic across organizations. 
D)  The design of a relational database is specific to the organization being modeled. 
A)  A well-designed relational database is the starting point for creating an REA diagram. 
B)  A well-designed REA diagram minimizes update, insert or delete anomaly problem when the diagram is implemented into a relational database. 
C)  REA diagrams and database design are generic across organizations. 
D)  The design of a relational database is specific to the organization being modeled.

Question 2

Information traditionally found in journals are stored where in an REA database?

Accepted Answer

A)  Event entity 
B)  Agent entity 
C)  Relationship 
D)  Resource entity 
A)  Event entity 
B)  Agent entity 
C)  Relationship 
D)  Resource entity

Question 3

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash 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 4

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a(n)

Accepted Answer

A)  agent. 
B)  event. 
C)  relationship. 
D)  resource. 
A)  agent. 
B)  event. 
C)  relationship. 
D)  resource.

Question 5

In an integrated REA diagram,every resource must be must be linked to

Accepted Answer

A)  at least two events. 
B)  at least two agents. 
C)  at least one other resource. 
D)  at least two other resources. 
A)  at least two events. 
B)  at least two agents. 
C)  at least one other resource. 
D)  at least two other resources.

Question 6

In comparing the REA model to the traditional AIS,which of the following is false?

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 7

The primary key for a Sales-Inventory table that consists of the Sales Invoice Number and the Inventory Item Number,is known as a

Accepted Answer

A)  concatenated key. 
B)  condensed key. 
C)  double key. 
D)  dual key. 
A)  concatenated key. 
B)  condensed key. 
C)  double key. 
D)  dual key.

Question 8

In an integrated REA diagram,every event must be linked to

Accepted Answer

A)  at least two resources. 
B)  at least two agents. 
C)  at least one other event. 
D)  at least two other events. 
A)  at least two resources. 
B)  at least two agents. 
C)  at least one other event. 
D)  at least two other events.

Concerning REA diagrams and relational databases,which of the following is true?

Information traditionally found in journals are stored where in an REA database?

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a(n)

In an integrated REA diagram,every resource must be must be linked to

In comparing the REA model to the traditional AIS,which of the following is false?

The primary key for a Sales-Inventory table that consists of the Sales Invoice Number and the Inventory Item Number,is known as a

In an integrated REA diagram,every event must be linked to

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

Concerning REA diagrams and relational databases,which of the following is true?

Information traditionally found in journals are stored where in an REA database?

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a(n)

In an integrated REA diagram,every resource must be must be linked to

In comparing the REA model to the traditional AIS,which of the following is false?

The primary key for a Sales-Inventory table that consists of the Sales Invoice Number and the Inventory Item Number,is known as a

In an integrated REA diagram,every event must be linked to

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