Question 1

What are the advantages of the REA data model over the traditional AIS model?

Accepted Answer

A major advantage of the REA data model

Question 2

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 3

In an integrated REA diagram,a focal event is one that

Accepted Answer

A) is linked to at least two other events and has a minimum cardinality of zero with the linked events. 
B) is linked to at one other event and has a minimum cardinality of zero with the linked events. 
C) is linked to at least two other events and has a minimum cardinality of one with the linked events. 
D) is linked to at least one other event and has a minimum cardinality of one with the linked events. 
A) is linked to at least two other events and has a minimum cardinality of zero with the linked events. 
B) is linked to at one other event and has a minimum cardinality of zero with the linked events. 
C) is linked to at least two other events and has a minimum cardinality of one with the linked events. 
D) is linked to at least one other event and has a minimum cardinality of one with the linked events.

Question 4

Because information about temporal imbalances between two _________,such as accounts receivable and accounts payable,is needed so frequently,such calculated values are sometimes stored as _________ in the appropriate tables.

Accepted Answer

A) Events,agents. 
B) Events,attributes. 
C) Resources,agents. 
D) Resources,attributes. 
A) Events,agents. 
B) Events,attributes. 
C) Resources,agents. 
D) Resources,attributes.

Question 5

Where is information traditionally found in journals stored in an REA database?

Accepted Answer

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

Question 6

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

Question 7

The majors benefits of using the REA model as the basis for designing an AIS include all of the following except:

Accepted Answer

A) The REA data model integrates non-financial and financial data in the AIS 
B) The REA data model makes both non-financial and financial data easily accessible to management. 
C) The REA data model provides the basis for building the kind of flexible AIS that is responsive to management's changing information needs, 
D) The REA data model reduces the need for accountants to understand the underlying accounting journals and ledgers. 
A) The REA data model integrates non-financial and financial data in the AIS 
B) The REA data model makes both non-financial and financial data easily accessible to management. 
C) The REA data model provides the basis for building the kind of flexible AIS that is responsive to management's changing information needs, 
D) The REA data model reduces the need for accountants to understand the underlying accounting journals and ledgers.

Question 8

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 9

Which entity is 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 10

Cardinalities reflect __________ about the organization being modeled and its business practices.

Accepted Answer

A) assumptions 
B) opinions 
C) facts 
D) theories 
A) assumptions 
B) opinions 
C) facts 
D) theories

Question 11

Explain a completeness check.

Accepted Answer

The list of attributes that users and ma

Question 12

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

Question 13

In a relational database,which of the following attributes would typically be represented by a foreign key in the table that stores data about a Disburse Cash entity?

Accepted Answer

A) Amount 
B) Date 
C) Vendor number 
D) Product number 
A) Amount 
B) Date 
C) Vendor number 
D) Product number

Question 14

Other attributes besides 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 15

When assigning attributes to each table,

Accepted Answer

A) The database designer must interview users to identify which facts should be included in the database. 
B) The database designer must interview management to identify which facts should be included in the database. 
C) The database designer must use the REA diagram to help determine in which tables those facts belong. 
D) All of the above. 
A) The database designer must interview users to identify which facts should be included in the database. 
B) The database designer must interview management to identify which facts should be included in the database. 
C) The database designer must use the REA diagram to help determine in which tables those facts belong. 
D) All of the above.

Question 16

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 17

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) Is impossible to determine 
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) Is impossible to determine

Question 18

In an integrated REA diagram,every event must be 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.

Question 19

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 20

Integrating separate REA diagrams developed for individual transaction cycles into a single,comprehensive enterprise-wide data model

Accepted Answer

A) is possible. 
B) requires understanding what the cardinalities in each separate diagram reveal about the organization's business policies and activities. 
C) provides a single comprehensive enterprise-wide model of the organization. 
D) all of the above are true. 
A) is possible. 
B) requires understanding what the cardinalities in each separate diagram reveal about the organization's business policies and activities. 
C) provides a single comprehensive enterprise-wide model of the organization. 
D) all of the above are true.

What are the advantages of the REA data model over the traditional AIS model?

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

In an integrated REA diagram,a focal event is one that

Because information about temporal imbalances between two _,such as accounts receivable and accounts payable,is needed so frequently,such calculated values are sometimes stored as _ in the appropriate tables.

Where is information traditionally found in journals stored in an REA database?

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

The majors benefits of using the REA model as the basis for designing an AIS include all of the following except:

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.

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

Cardinalities reflect __________ about the organization being modeled and its business practices.

Explain a completeness check.

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

In a relational database,which of the following attributes would typically be represented by a foreign key in the table that stores data about a Disburse Cash entity?

Other attributes besides the primary key are

When assigning attributes to each table,

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

The primary key for M:N relationship tables

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

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

Integrating separate REA diagrams developed for individual transaction cycles into a single,comprehensive enterprise-wide data model

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

What are the advantages of the REA data model over the traditional AIS model?

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

In an integrated REA diagram,a focal event is one that

Because information about temporal imbalances between two _________,such as accounts receivable and accounts payable,is needed so frequently,such calculated values are sometimes stored as _________ in the appropriate tables.

Where is information traditionally found in journals stored in an REA database?

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

The majors benefits of using the REA model as the basis for designing an AIS include all of the following except:

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.

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

Cardinalities reflect __________ about the organization being modeled and its business practices.

Explain a completeness check.

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

In a relational database,which of the following attributes would typically be represented by a foreign key in the table that stores data about a Disburse Cash entity?

Other attributes besides the primary key are

When assigning attributes to each table,

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

The primary key for M:N relationship tables

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

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

Integrating separate REA diagrams developed for individual transaction cycles into a single,comprehensive enterprise-wide data model

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

Because information about temporal imbalances between two _,such as accounts receivable and accounts payable,is needed so frequently,such calculated values are sometimes stored as _ in the appropriate tables.