Consider the following elements needed to produce a purchase order (see figure below): $\begin{array} { l l } \text { Purchase order number } & \text { Product number } \\ \text { Purchase order date } & \text { Product description } \\ \text { Vendor code } & \text { Quantity purchased } \\ \text { Vendor name } & \text { Unit cost } \\ \text { Vendor address } & \text { Total ordered } \\ & \text { Total due } \end{array}$ PURCHASE ORDER Purchase order number: P0156 Purchase order date:Oct 6, 2012 TO: ABC Corporation (C1704) 2500 Bay Area Blvd. Houston, TX 77058 $\text { Thankyou for your order! }$ $\begin{array}{|l|l|l|l|l|}\hline &&\text { Unit }\\\text { Product No}&\text { Description }&\text {Price }&\text {Quantity }&\text {Total }\\ \hline \text { F135 } & \text { Excel Book } & \$ 25.00 & 4 & \$ 100.00 \\ \hline \text { G1456 } & \text { Using Access } & \$ 35.00 & 10 & \$ 350.00 \\\hline &\text { Visio for }\\\text { B3429 } & \text { Dummies } & \$ 45.00 & 5 & \$ 225.00 \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline & & & & \\ \hline \text { Total }&\quad\quad &\quad\quad & \quad\quad&\$675.00\\ \hline \end{array}$ Using the SYSTEM OUTPUT approach, determine the tables needed and put them in third normal form. Be sure to identify primary, foreign, and/or composite (concatenated) keys as necessary. Primary keys and composite keys should be underlined, while foreign keys should be identified with an asterisk. LIST ALL TABLES FOR FIRST, SECOND and THIRD normal forms.

First normal form: (PO table) PONUM (pri

Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table Invoice Table $\begin{array}{|l|l|l|l|} \hline \text { CustCode } & \text { InvNo } & \text { EmpCode } & \text { InvDate } \\ \hline \end{array}$ Invoice Line Table $\begin{array}{|l|l|l|} \hline \text { Qty } & \text { InvNo } & \text { ProdNo } \\ \hline \end{array}$ Inventory Table $\begin{array}{|l|l|l|} \hline \text { ProdNo } & \text { Desc } & \text { Price } \\ \hline \end{array}$ Employee Table $\begin{array}{|l|l|l|} \hline \text { EmpName } & \text { EmpCode } & \text { CommRate } \\ \hline \end{array}$ Customer Table $\begin{array}{|l|l|l|} \hline \text { Name } & \text { City } & \text { CustCode } \\ \hline \end{array}$ -Which of the following would be the primary keys of the first three tables above?

A) CustCode, InvNo, ProdNo B) InvNo, InvNo/ProdNo, ProdNo C) InvNo/CustCode, ProdNo/Qty, ProdNo D) InvDate/InvNo, ProdNo, Desc A) CustCode, InvNo, ProdNo B) InvNo, InvNo/ProdNo, ProdNo C) InvNo/CustCode, ProdNo/Qty, ProdNo D) InvDate/InvNo, ProdNo, Desc

Exam 13: Developing a Relational Database for an Accounting Information System

Use the following scenario for the next questions.Suppose that you are developing a relational database for an accounting system using the REA framework approach. The organization makes over-the-counter sales where the customer walks in, an employee (sales rep) sells products to the customer and turns over the products to the customer, and the customer walks out. All sales are on credit, and employees are paid commissions on their sales. -In the REA framework, which of the following entities are involved in the business process described in the scenario?

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(Multiple Choice)

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Question 1

Correct Answer:

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B

What is an insertion anomaly?

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Question 2

Correct Answer:

Verified

An insertion anomaly occurs when we attempt to store a value for one data element but cannot because the value of another data element is unknown.

Which of the following best describes a transitive dependency?

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Question 3

Correct Answer:

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B

The following data apply to the next two questions:Consider the following open purchase order file in which each record contains the following fields:delivery instructionspurchase order datepart numberpurchase order numberquantity orderedunit pricevendor number Consider the following open purchase order file in which each record contains the following fields: delivery instructions purchase order date part number purchase order number quantity ordered unit price vendor number -What data elements should be moved to a separate file to put the open purchase order file in the first normal form?

(Multiple Choice)

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Question 4

A table is in the first normal form if it has no transitive dependencies.

(True/False)

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Question 5

Converting a table into the second normal form applies to a table that has a composite key.

(True/False)

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Question 6

Which of the following statements is true about symbols used in the entity-relationship diagram?

(Multiple Choice)

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Question 7

What would be a likely primary key for the customer table?

(Multiple Choice)

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Question 8

Consider the following elements needed to produce a purchase order (see figure below): Purchase order number Product number Purchase order date Product description Vendor code Quantity purchased Vendor name Unit cost Vendor address Total ordered Total due PURCHASE ORDER Purchase order number: P0156 Purchase order date:Oct 6, 2012 TO: ABC Corporation (C1704) 2500 Bay Area Blvd. Houston, TX 77058 $\text { Thankyou for your order! }$ Unit Product No Description Price Quantity Total F135 Excel Book \ 25.00 4 \ 100.00 G1456 Using Access \ 35.00 10 \ 350.00 Visio for B3429 Dummies \ 45.00 5 \ 225.00 Total \6 75.00 Using the SYSTEM OUTPUT approach, determine the tables needed and put them in third normal form. Be sure to identify primary, foreign, and/or composite (concatenated) keys as necessary. Primary keys and composite keys should be underlined, while foreign keys should be identified with an asterisk. LIST ALL TABLES FOR FIRST, SECOND and THIRD normal forms.

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Question 9

Which of the following statements concerning entity-relationship modeling is true?

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Question 10

The end product of developing a relational database is a set of "rationalized" tables.

(True/False)

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Question 11

A database table cannot have duplicate rows because that would be counterproductive to the goal of reducing data redundancy.

(True/False)

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Question 12

Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table Invoice Table CustCode InvNo EmpCode InvDate Invoice Line Table Qty InvNo ProdNo Inventory Table ProdNo Desc Price Employee Table EmpName EmpCode CommRate Customer Table Name City CustCode -Which of the following would be the primary keys of the first three tables above?

(Multiple Choice)

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Question 13

For an accounting system to be successful, only the system's developers and the organization's accountants must actively participate in developing the database for the accounting system.

(True/False)

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Question 14

Converting a table into second normal form (2NF) only applies to a table that has a composite key.

(True/False)

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Question 15

One distinct difference in the system output approach and the REA framework approach is that the REA framework approach focuses on identifying the desired system outputs.

(True/False)

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Question 16

In the REA framework, entities, resources, and agents are collectively referred to as events.

(True/False)

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Question 17

What does converting a table with multiple values into first normal form accomplish?

(Multiple Choice)

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Question 18

A method for arranging data elements in a way that reduces anomalies is referred to as which of the following?

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Question 19

What are the steps required to develop a relational database for an accounting system using the system output approach?

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Question 20

What is an insertion anomaly?

Which of the following best describes a transitive dependency?

A table is in the first normal form if it has no transitive dependencies.

Converting a table into the second normal form applies to a table that has a composite key.

Which of the following statements is true about symbols used in the entity-relationship diagram?

What would be a likely primary key for the customer table?

Which of the following statements concerning entity-relationship modeling is true?

The end product of developing a relational database is a set of "rationalized" tables.

A database table cannot have duplicate rows because that would be counterproductive to the goal of reducing data redundancy.

For an accounting system to be successful, only the system's developers and the organization's accountants must actively participate in developing the database for the accounting system.

Converting a table into second normal form (2NF) only applies to a table that has a composite key.

One distinct difference in the system output approach and the REA framework approach is that the REA framework approach focuses on identifying the desired system outputs.

In the REA framework, entities, resources, and agents are collectively referred to as events.

What does converting a table with multiple values into first normal form accomplish?

A method for arranging data elements in a way that reduces anomalies is referred to as which of the following?

What are the steps required to develop a relational database for an accounting system using the system output approach?

Significance of Accounting Information Systems and the Accountants Role

Accounting Systems Documentation

Essential Elements and Basic Activities of Accounting Systems

Data Flows, Activities, and Structure of Accounting Systems

Reporting Process, Coding Methods, and Audit Trails

Internal Control and Risk Assessment

Control Activities

The Financial Process

The Revenue Process

The Purchasing Process

The Inventory Process

Database Structure of Accounting Systems

Electronic Business

Ais Selection and Implementation

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