Question 1

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Accepted Answer

A schema describes the logical structure

Question 2

Creating an empty table in a relational database requires use of the __________,and filling that table requires the use of __________.

Accepted Answer

A) DDL; DML 
B) DQL; SQL 
C) DDL; DQL 
D) DML; DDA 
A) DDL; DML 
B) DQL; SQL 
C) DDL; DQL 
D) DML; DDA

Question 3

The attribute that can uniquely identify a specific row in a table is the

Accepted Answer

A) primary key 
B) secondary key 
C) foreign key 
D) logical key 
A) primary key 
B) secondary key 
C) foreign key 
D) logical key

Question 4

Which is probably the most significant effect of database technology on accounting?

Accepted Answer

A) replacement of the double entry-system 
B) change in the nature of financial reporting 
C) elimination of traditional records such as journals and ledgers 
D) quicker access to and greater use of accounting information in decision-making 
A) replacement of the double entry-system 
B) change in the nature of financial reporting 
C) elimination of traditional records such as journals and ledgers 
D) quicker access to and greater use of accounting information in decision-making

Question 5

The DBMS language that is used for data maintenance and updating of the database is referred to by the letters

Accepted Answer

A) DDL. 
B) DML. 
C) DQL. 
D) SQL. 
A) DDL. 
B) DML. 
C) DQL. 
D) SQL.

Question 6

The abstract representation of the contents of a database is called the logical

Accepted Answer

A) data model. 
B) data dictionary. 
C) data relationship. 
D) subschemas. 
A) data model. 
B) data dictionary. 
C) data relationship. 
D) subschemas.

Question 7

There are two basic ways to design a well-structured relational database.The method in which a database designer uses knowledge about how business processes work to draw a graphical picture of the elements to be included in the database is called

Accepted Answer

A) normalization. 
B) decentralization. 
C) geometric data modeling. 
D) semantic data modeling. 
A) normalization. 
B) decentralization. 
C) geometric data modeling. 
D) semantic data modeling.

Question 8

What is one potential drawback in the design and implementation of database systems for accounting?

Accepted Answer

A) Double-entry accounting relies on redundancy as part of the accounting process; well-designed database systems reduce and attempt to eliminate redundancy. 
B) Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine. 
C) Relational DBMS provide the capability of integrating financial and operational data. 
D) Relational DBMS can accommodate multiple views of the same underlying phenomenon; therefore,tables storing information about assets can include data about both historical and replacement costs. 
A) Double-entry accounting relies on redundancy as part of the accounting process; well-designed database systems reduce and attempt to eliminate redundancy. 
B) Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine. 
C) Relational DBMS provide the capability of integrating financial and operational data. 
D) Relational DBMS can accommodate multiple views of the same underlying phenomenon; therefore,tables storing information about assets can include data about both historical and replacement costs.

Question 9

The database constraint that says that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

Accepted Answer

A) entity integrity rule. 
B) referential integrity rule. 
C) rule of keys. 
D) referential entity rule. 
A) entity integrity rule. 
B) referential integrity rule. 
C) rule of keys. 
D) referential entity rule.

Question 10

A set of individual user views of the database is called the

Accepted Answer

A) schema. 
B) internal-level schema. 
C) external-level schema. 
D) meta-schema. 
A) schema. 
B) internal-level schema. 
C) external-level schema. 
D) meta-schema.

Question 11

The data dictionary usually is maintained

Accepted Answer

A) automatically by the DBMS. 
B) by the database administrator. 
C) by the database programmers. 
D) by top management. 
A) automatically by the DBMS. 
B) by the database administrator. 
C) by the database programmers. 
D) by top management.

Question 12

List the four languages used within a DBMS.

Accepted Answer

The four languages used within

Question 13

All of the following are benefits of database technology except:

Accepted Answer

A) Data integration and sharing 
B) Decentralized management of data 
C) Minimal data redundancy 
D) Reporting flexibility 
A) Data integration and sharing 
B) Decentralized management of data 
C) Minimal data redundancy 
D) Reporting flexibility

Question 14

The ____________ contains information about the structure of the database.

Accepted Answer

A) Data definition language 
B) Data dictionary 
C) Data warehouse 
D) Database management system 
A) Data definition language 
B) Data dictionary 
C) Data warehouse 
D) Database management system

Question 15

Which one of the following results corresponds to the query below?

Accepted Answer

A)    
B)    
C)    
D)    
A)    
B)    
C)    
D)

Question 16

Schemas are used in designing database systems.The schema that provides an organization-wide view of the entire database is known as

Accepted Answer

A) the external-level schema. 
B) the internal-level schema. 
C) the conceptual-level schema. 
D) the logical view of the database. 
A) the external-level schema. 
B) the internal-level schema. 
C) the conceptual-level schema. 
D) the logical view of the database.

Question 17

Shandra Bundawi is a new graduate who has been hired by an old-line,family-owned furniture manufacturing company in the northeast.She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements.After noting that the production and sales departments use database systems that are entirely separated,she recommends that they be combined.Implementation of her recommendation would benefit the company by contributing to data

Accepted Answer

A) independence. 
B) integration. 
C) redundancy. 
D) qualifications. 
A) independence. 
B) integration. 
C) redundancy. 
D) qualifications.

Question 18

One important constraint in a relational database environment is that a primary key uniquely identifies each row in a data table.This principle is called the

Accepted Answer

A) entity integrity rule. 
B) referential integrity rule. 
C) unique primary key rule. 
D) foreign key rule. 
A) entity integrity rule. 
B) referential integrity rule. 
C) unique primary key rule. 
D) foreign key rule.

Question 19

Data that are classified in terms of geographic regions can be presented in reports that are displayed as maps with color or texture differences that indicate different values of the measure of interest,such as population,income level,age,etc.This view of a database is an example of a(an)

Accepted Answer

A) External level schema 
B) Conceptual level schema 
C) Internal level schema 
D) Base level schema 
A) External level schema 
B) Conceptual level schema 
C) Internal level schema 
D) Base level schema

Question 20

List the four DBMS "languages." Provide a brief description which identifies who uses them and for what purpose.

Accepted Answer

DDL is the data definition language used

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Creating an empty table in a relational database requires use of the ,and filling that table requires the use of .

The attribute that can uniquely identify a specific row in a table is the

Which is probably the most significant effect of database technology on accounting?

The DBMS language that is used for data maintenance and updating of the database is referred to by the letters

The abstract representation of the contents of a database is called the logical

There are two basic ways to design a well-structured relational database.The method in which a database designer uses knowledge about how business processes work to draw a graphical picture of the elements to be included in the database is called

What is one potential drawback in the design and implementation of database systems for accounting?

The database constraint that says that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

A set of individual user views of the database is called the

The data dictionary usually is maintained

List the four languages used within a DBMS.

All of the following are benefits of database technology except:

The ____________ contains information about the structure of the database.

Which one of the following results corresponds to the query below?

Schemas are used in designing database systems.The schema that provides an organization-wide view of the entire database is known as

One important constraint in a relational database environment is that a primary key uniquely identifies each row in a data table.This principle is called the

Data that are classified in terms of geographic regions can be presented in reports that are displayed as maps with color or texture differences that indicate different values of the measure of interest,such as population,income level,age,etc.This view of a database is an example of a(an)

List the four DBMS "languages." Provide a brief description which identifies who uses them and for what purpose.

Accounting Information Systems

Overview of Business Processes

Systems Development and Documentation Techniques

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

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, Implementation and Operation

Filters

Exam 4: Relational Databases

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Creating an empty table in a relational database requires use of the __________,and filling that table requires the use of __________.

The attribute that can uniquely identify a specific row in a table is the

Which is probably the most significant effect of database technology on accounting?

The DBMS language that is used for data maintenance and updating of the database is referred to by the letters

The abstract representation of the contents of a database is called the logical

There are two basic ways to design a well-structured relational database.The method in which a database designer uses knowledge about how business processes work to draw a graphical picture of the elements to be included in the database is called

What is one potential drawback in the design and implementation of database systems for accounting?

The database constraint that says that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

A set of individual user views of the database is called the

The data dictionary usually is maintained

List the four languages used within a DBMS.

All of the following are benefits of database technology except:

The ____________ contains information about the structure of the database.

Which one of the following results corresponds to the query below?

Schemas are used in designing database systems.The schema that provides an organization-wide view of the entire database is known as

One important constraint in a relational database environment is that a primary key uniquely identifies each row in a data table.This principle is called the

Data that are classified in terms of geographic regions can be presented in reports that are displayed as maps with color or texture differences that indicate different values of the measure of interest,such as population,income level,age,etc.This view of a database is an example of a(an)

List the four DBMS "languages." Provide a brief description which identifies who uses them and for what purpose.

Accounting Information Systems

Overview of Business Processes

Systems Development and Documentation Techniques

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

Implementing an Rea Model in a Relational Database

Special Topics in Rea Modeling

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, Implementation and Operation

Filters

Creating an empty table in a relational database requires use of the ,and filling that table requires the use of .