Question 1

Identify the attribute below that would not make a good primary key.

Accepted Answer

A)  birthdate 
B)  social security number 
C)  a unique number automatically generated by the system 
D)  cell phone number 
A)  birthdate 
B)  social security number 
C)  a unique number automatically generated by the system 
D)  cell phone number

Question 2

When integrating multiple REA diagrams into an integrated REA diagram,merging redundant resources

Accepted Answer

A)  always affects minimum cardinalities associated with the merged event. 
B)  sometimes affects minimum cardinalities associated with the merged event. 
C)  never affects minimum cardinalities associated with the merged event. 
D)  none of the above 
A)  always affects minimum cardinalities associated with the merged event. 
B)  sometimes affects minimum cardinalities associated with the merged event. 
C)  never affects minimum cardinalities associated with the merged event. 
D)  none of the above

Question 3

Integrating separate REA diagrams into a single comprehensive enterprise-wide model of the organization requires understanding what the ________ in each separate diagram reveal about the organization's business policies and activities.

Accepted Answer

A)  cardinalities 
B)  data 
C)  events 
D)  transactions 
A)  cardinalities 
B)  data 
C)  events 
D)  transactions

Question 4

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 5

A query that extracts,for a given time period,the total amount of all sales events for which there is no corresponding receive 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 6

Which of the following is/are true with regards to using 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 7

Which of the below statements is false with respect to REA diagrams for individual transaction cycles?

Accepted Answer

A)  They depict basic give-to-get economic duality relationships. 
B)  They usually provide only a partial view of resources. 
C)  They need to be combined in order to provide a comprehensive enterprise-wide data model. 
D)  They show both how resources are acquired and how they are used. 
A)  They depict basic give-to-get economic duality relationships. 
B)  They usually provide only a partial view of resources. 
C)  They need to be combined in order to provide a comprehensive enterprise-wide data model. 
D)  They show both how resources are acquired and how they are used.

Question 8

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

Accepted Answer

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

Question 9

Which of the following is not one of the three steps 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)  Link every event to at least one resource. 
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)  Link every event to at least one resource. 
D)  Use foreign keys to implement one-to-one and one-to-many relationships.

Question 10

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 11

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 12

Which entity is most 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 13

How many tables are needed to implement an REA data model that has three distinct entities,two M:N relationships and two 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

Question 14

From the choices below,identify the attribute below that would make the best primary key.

Accepted Answer

A)  height (in inches) 
B)  date of first purchase 
C)  zip code 
D)  customer telephone number 
A)  height (in inches) 
B)  date of first purchase 
C)  zip code 
D)  customer telephone number

Question 15

Which of the following is false with regards to creating database tables from an REA diagram?

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 16

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 17

In a relational database designed according to the REA model,where is information about accounts receivable stored?

Accepted Answer

A)  Event entities 
B)  Agent entities 
C)  Both A and B 
D)  None of the above 
A)  Event entities 
B)  Agent entities 
C)  Both A and B 
D)  None of the above

Question 18

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

Accepted Answer

A)  Customer 
B)  Cash 
C)  Supplier 
D)  Inventory 
A)  Customer 
B)  Cash 
C)  Supplier 
D)  Inventory

Question 19

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

Accepted Answer

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

Question 20

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.

Exam 18: Implementing an Rea Model in a Relational Database

Identify the attribute below that would not make a good primary key.

When integrating multiple REA diagrams into an integrated REA diagram,merging redundant resources

Integrating separate REA diagrams into a single comprehensive enterprise-wide model of the organization requires understanding what the ________ in each separate diagram reveal about the organization's business policies and activities.

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?

A query that extracts,for a given time period,the total amount of all sales events for which there is no corresponding receive cash event will yield

Which of the following is/are true with regards to using REA diagrams to retrieve information from a database?

Which of the below statements is false with respect to REA diagrams for individual transaction cycles?

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

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

Nonfinancial information should be collected because

Concatenated keys are

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

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

From the choices below,identify the attribute below that would make the best primary key.

Which of the following is false with regards to creating database tables from an REA diagram?

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

In a relational database designed according to the REA model,where is information about accounts receivable stored?

Which entity is most likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

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

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

Accounting Information Systems: an Overview

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

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

Database Design Using the Rea Data Model

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

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