Question 1

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

Accepted Answer

A) Foreign keys are used to implement 1:1 and 1:N relationships. 
B) A table is created for each distinct entity. 
C) A table is created for each M:N relationship. 
D) Tables are completed with input data. 
A) Foreign keys are used to implement 1:1 and 1:N relationships. 
B) A table is created for each distinct entity. 
C) A table is created for each M:N relationship. 
D) Tables are completed with input data. D

Question 2

A query that extracts,for a given time period,all deposits to and disbursements from a payroll clearing account 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. A

Question 3

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

Accepted Answer

A) Receive Goods 
B) Customer 
C) Receive Cash 
D) Inventory 
A) Receive Goods 
B) Customer 
C) Receive Cash 
D) Inventory D

Question 4

Explain where in the REA model you can find the information normally found in a ledger.

Accepted Answer

In traditional AISs,ledgers are master f

Question 5

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 will result in the occasional update,insert or delete anomaly problem in the relational database. 
C) Database design is generic for similar organizations. 
D) The design of a 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 will result in the occasional update,insert or delete anomaly problem in the relational database. 
C) Database design is generic for similar organizations. 
D) The design of a database is specific to the organization being modeled.

Question 6

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) Every event must be linked 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) Every event must be linked to at least one resource. 
D) Use foreign keys to implement one-to-one and one-to-many relationships.

Question 7

What are the three steps to implementing an REA diagram in a relational database?

Accepted Answer

Create a table for each distinct entity

Question 8

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 9

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) None of the above 
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) None of the above

Question 10

Technological changes

Accepted Answer

A) Do not change the mechanics of accounting procedures. 
B) Have little effect on accounting process. 
C) Do not change the need for management reports and financial statements. 
D) Are more easily adapted using traditional AIS models. 
A) Do not change the mechanics of accounting procedures. 
B) Have little effect on accounting process. 
C) Do not change the need for management reports and financial statements. 
D) Are more easily adapted using traditional AIS models.

Question 11

Multiple attribute primary keys are

Accepted Answer

A) Common 
B) Concatenated keys 
C) Disallowed 
D) Secondary keys 
A) Common 
B) Concatenated keys 
C) Disallowed 
D) Secondary keys

Question 12

Concatenated keys

Accepted Answer

A) Are only needed when combining two or more REA diagrams. 
B) Are foreign keys used to implement 1:N or 1:1 relationships. 
C) Are multiple attribute keys used to implement 1:M relationships. 
D) Are required to implement M:N relationships. 
A) Are only needed when combining two or more REA diagrams. 
B) Are foreign keys used to implement 1:N or 1:1 relationships. 
C) Are multiple attribute keys used to implement 1:M relationships. 
D) Are required to implement M:N relationships.

Question 13

In an REA relational database,traditional ledger information is obtained by querying

Accepted Answer

A) Agents 
B) Events 
C) Resource 
D) All of the above 
A) Agents 
B) Events 
C) Resource 
D) All of the above

Question 14

Concerning REA diagrams for individual transaction cycles,which of the following is false?

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 15

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 16

Which types of REA entities become separate tables in a relational database?

Accepted Answer

A) Agents 
B) Events 
C) Resources 
D) All of the above. 
A) Agents 
B) Events 
C) Resources 
D) All of the above.

Question 17

List the five rules for drawing integrated REA diagrams.

Accepted Answer

Every event must be linked to at least o

Question 18

REA diagrams for different organizations may be similar,but will likely result in different relationship cardinalities because of

Accepted Answer

A) Differences in business policies 
B) Different designers of REA diagrams 
C) Different methods of drawing REA diagrams 
D) Errors in drawing REA diagrams 
A) Differences in business policies 
B) Different designers of REA diagrams 
C) Different methods of drawing REA diagrams 
D) Errors in drawing REA diagrams

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

In order to integrate separate REA diagrams into an integrated organizational REA model,what must the designer understand?

Accepted Answer

The designer must understand w

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

A query that extracts,for a given time period,all deposits to and disbursements from a payroll clearing account will yield

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

Explain where in the REA model you can find the information normally found in a ledger.

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

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

What are the three steps to 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 _.

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?

Technological changes

Multiple attribute primary keys are

Concatenated keys

In an REA relational database,traditional ledger information is obtained by querying

Concerning REA diagrams for individual transaction cycles,which of the following is false?

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

Which types of REA entities become separate tables in a relational database?

List the five rules for drawing integrated REA diagrams.

REA diagrams for different organizations may be similar,but will likely result in different relationship cardinalities because of

Concerning REA models,which of the following is false?

In order to integrate separate REA diagrams into an integrated organizational REA model,what must the designer understand?

Accounting Information Systems

Overview of Business Processes

Systems Development and Documentation Techniques

Relational Databases

Computer Fraud and Security

Control and Accounting Information Systems

Infromation System Controls for Systems Reliability

Auditing Computer-Based Information Systems

Auditing Computer-Based Informtion Systems

The Revenue Cycle: Sales an Cash Collections

The Expenditure Cycle: Purchasing and Cash Disbursements

The Production Cycle

The Human Resources Managementpayroll Cycle

General Ledger and Reporting System

Data Modeling and Database Design

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, Implementation and Operation

Filters

Exam 16: Implementing an Rea Model in a Relational Database

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

A query that extracts,for a given time period,all deposits to and disbursements from a payroll clearing account will yield

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

Explain where in the REA model you can find the information normally found in a ledger.

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

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

What are the three steps to 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 _______.

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?

Technological changes

Multiple attribute primary keys are

Concatenated keys

In an REA relational database,traditional ledger information is obtained by querying

Concerning REA diagrams for individual transaction cycles,which of the following is false?

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

Which types of REA entities become separate tables in a relational database?

List the five rules for drawing integrated REA diagrams.

REA diagrams for different organizations may be similar,but will likely result in different relationship cardinalities because of

Concerning REA models,which of the following is false?

In order to integrate separate REA diagrams into an integrated organizational REA model,what must the designer understand?

Accounting Information Systems

Overview of Business Processes

Systems Development and Documentation Techniques

Relational Databases

Computer Fraud and Security

Control and Accounting Information Systems

Infromation System Controls for Systems Reliability

Auditing Computer-Based Information Systems

Auditing Computer-Based Informtion Systems

The Revenue Cycle: Sales an Cash Collections

The Expenditure Cycle: Purchasing and Cash Disbursements

The Production Cycle

The Human Resources Managementpayroll Cycle

General Ledger and Reporting System

Data Modeling and Database Design

Special Topics in Rea Modeling

Introduction to Systems Development and 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 _.