Exam 13: Developing a Relational Database for an Accounting Information System
Exam 1: Significance of Accounting Information Systems and the Accountants Role47 Questions
Exam 2: Accounting Systems Documentation69 Questions
Exam 3: Essential Elements and Basic Activities of Accounting Systems94 Questions
Exam 4: Data Flows, Activities, and Structure of Accounting Systems72 Questions
Exam 5: Reporting Process, Coding Methods, and Audit Trails80 Questions
Exam 6: Internal Control and Risk Assessment94 Questions
Exam 7: Control Activities108 Questions
Exam 8: The Financial Process69 Questions
Exam 9: The Revenue Process77 Questions
Exam 10: The Purchasing Process85 Questions
Exam 11: The Inventory Process58 Questions
Exam 12: Database Structure of Accounting Systems66 Questions
Exam 13: Developing a Relational Database for an Accounting Information System58 Questions
Exam 14: Electronic Business63 Questions
Exam 15: Ais Selection and Implementation35 Questions
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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
-What is the type of relationship between the invoice table and the invoice line table?
(Multiple Choice)
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Tables in a relational database are documented by a data flow diagram.
(True/False)
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Briefly describe the approaches used in developing the relational database for an accounting system.
(Essay)
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The implementation of a database begins by defining which of the following?
(Multiple Choice)
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Which of the following statements regarding normal forms is incorrect?
(Multiple Choice)
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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 would be the key for the new file created in Question 10?
(Multiple Choice)
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An entity-relationship diagram is prepared to document entities, relationships, and perhaps attributes.
(True/False)
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A transitive dependency exists when a nonkey data element depends on, or is determined by, another nonkey data element.
(True/False)
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Which of the following data elements are not included in a sales invoice?
(Multiple Choice)
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Consider the following elements needed to produce a sales order (see figure below):
Date Customer zip code Cost per unit Sales order number Employee name Quantity ordered Customer name Employee region Total price Customer address Product number Total sales order Customer city Product description
Determine the tables necessary to put this information in third normal form. SHOW ALL RESULTING TABLES FROM FIRST, SECOND, and THIRD normal forms. Be sure to identify primary keys, concatenated keys and foreign keys. Primary keys and concatenated keys should be underlined, and foreign keys should be indicated with an asterisk (*).
SALES ORDER
Sales order number: S10-
99876
Sales order date: October 30 ,
20XX
TO: ABC Corporation
2987 Bay Oaks Dr.
Clear Lake City, TX 77057
John Smith, Houston region
Thank you for your order!
Unit Product No Description Price Quantity Total Card-playing P198765 dogs \ 15.00 25 \ 375.00 P349842 Velvet Elvis \ 14.00 20 \ 280.00 P368742 Looney Tunes \ 20.00 45 \ 900.00 P498111 Celine Dion \ 16.00 10 \ 160.00 Total sales order \1 ,715.00
(Essay)
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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 data elements serves as both a primary and a foreign key in the five tables above?
(Multiple Choice)
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The end product of developing a database for an accounting system is a set of "normalized" tables that will store the data.
(True/False)
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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 are agents in the sale event?
(Multiple Choice)
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The participation of which of the following individuals is not necessary in the development of a database system?
(Multiple Choice)
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The REA approach focuses on identifying the business events, or activities, in the organization.
(True/False)
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A study of the business processes would uncover the relationships among events, resources, and agents.
(True/False)
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A table in a relational database can have multiple values for one cell.
(True/False)
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What does an ellipse represent in an entity-relationship diagram?
(Multiple Choice)
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