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

Which of the following is the first step in developing a database for an accounting system using the REA framework approach?

What are some characteristics of normalized tables?

In the REA framework approach to developing a relational database for an accounting system, the first step is to identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events.

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 Purchase Agent Name Total ordered Total due 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. PURCHASE ORDER Purchase order number: Purchase order date: TO: Vendar Cade Name Address Purchase Agent Name Thankyou for your order! Unit Product No Description Price Quantity Total Total

What is the step that will normalize data with respect to the first normal form?

Which of the following data elements are called repeating data elements in an invoicing application?

Briefly summarize the steps performed in developing a database system for an accounting system using the system output approach.

Briefly summarize the steps required to develop a database for an accounting system using the REA framework approach.

What are the three steps that will normalize data with respect to the third normal form?

What is a step that is specific to the REA framework approach and not to the system output approach in developing a database for an accounting system?

Which of the following statements regarding normal form is not correct?

A table in a relational database can have multiple values for one cell.

What are resources, events, and agents called in the REA framework?

6 Accounting information system activities are the events according to the REA framework.

In a database table for sales transactions, you need to store "extended amount" and "total due."

A primary key is one or a group of data elements that uniquely identifies what?

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. -What is a resource in the sale event in the REA framework?

In the REA framework, relationships among entities can be which of the following?