Question 1

Which of the following statements about an index file is (are) true?

Accepted Answer

A)  It is an auxiliary file to a data file that is used to increase the speed at which records in the related data file are sorted and accessed. 
B)  It contains only two fields. 
C)  It is maintained in order of the index key. 
D)  All of the above statements about an index file are true. 
A)  It is an auxiliary file to a data file that is used to increase the speed at which records in the related data file are sorted and accessed. 
B)  It contains only two fields. 
C)  It is maintained in order of the index key. 
D)  All of the above statements about an index file are true.

Question 2

Which of the following is the most important query language used in database management systems?

Accepted Answer

A)  COBOL 
B)  C 
C)  SQL 
D)  Visual Basic 
A)  COBOL 
B)  C 
C)  SQL 
D)  Visual Basic

Question 3

In a one-to-many relationship, one record in the first table matches many records in the second table, and one record in the second table matches many records in the first table.

Accepted Answer

A) True 
 B)False

Question 4

Why are conventional files easy to understand and operate?

Accepted Answer

A)  Data are separated into files that mimic journals and ledgers in manual systems. 
B)  Data are disaggregated but can be combined in numerous ways. 
C)  Data can be visually checked. 
D)  Data can be posted in real time. 
A)  Data are separated into files that mimic journals and ledgers in manual systems. 
B)  Data are disaggregated but can be combined in numerous ways. 
C)  Data can be visually checked. 
D)  Data can be posted in real time.

Question 5

Which of the following statements about a relationship in a database is correct?

Accepted Answer

A)  It is a connection or interaction between tables. 
B)  It may exist because of the nature of the data elements themselves. 
C)  It may exist because of the need to relate information in the database in some prescribed manner. 
D)  A and B, but not C 
E)  A, B, and C E 
A)  It is a connection or interaction between tables. 
B)  It may exist because of the nature of the data elements themselves. 
C)  It may exist because of the need to relate information in the database in some prescribed manner. 
D)  A and B, but not C 
E)  A, B, and C E

Question 6

Which combination below would make the following statement correct?

Accepted Answer

A)  Selection and join : projection and union 
B)  Selection and projection : join and intersection 
C)  Projection and union : intersection and difference 
D)  Intersection and difference : selection and projection 
A)  Selection and join : projection and union 
B)  Selection and projection : join and intersection 
C)  Projection and union : intersection and difference 
D)  Intersection and difference : selection and projection

Question 7

Which level of the database architecture relates to the way all the data in the entire database are logically viewed?

Accepted Answer

A)  Physical level 
B)  Conceptual level 
C)  Internal level 
D)  External level 
A)  Physical level 
B)  Conceptual level 
C)  Internal level 
D)  External level

Question 8

A foreign key is a data element on which the database management system builds an index file.

Accepted Answer

A) True 
 B)False

Question 9

In the relational model, data are perceived by the user to be arranged in simple tables with rows and columns.

Accepted Answer

A) True 
 B)False

Question 10

A database system consists of a database and a database management system.

Accepted Answer

A) True 
 B)False

Question 11

A database administrator is responsible for planning, organizing, and maintaining the database to satisfy users' needs.

Accepted Answer

A) True 
 B)False

Question 12

What does a database schema define?

Accepted Answer

A database schema defines the logical vi

Question 13

Which of the following is not included in a data dictionary?

Accepted Answer

A)  A list of records where each particular data element is stored 
B)  The cost of the data element 
C)  The source of each calculated data element 
D)  A description of each data element 
A)  A list of records where each particular data element is stored 
B)  The cost of the data element 
C)  The source of each calculated data element 
D)  A description of each data element

Question 14

Define a database management system and describe its role.

Accepted Answer

A database management system is a collec

Question 15

A database management system is a collection of software specially designed to manage the data in a database in response to instructions issued by application programs or requests made by users.

Accepted Answer

A) True 
 B)False

Question 16

Conventional file processing systems are not easily understood and operated, but control problems in these systems are amenable to simple solutions.

Accepted Answer

A) True 
 B)False

Question 17

What is one or a group of data elements that uniquely identifies a record?

Accepted Answer

A)  A primary key 
B)  An index key 
C)  A foreign key 
D)  A locator key 
A)  A primary key 
B)  An index key 
C)  A foreign key 
D)  A locator key

Question 18

What are the differences in the logical and physical structures of a database? How do these structures relate to the three levels of the database architecture?

Accepted Answer

The logical structure is the way the dat

Question 19

What is a data dictionary?

Accepted Answer

A)  It is a special file, stored in an application program, that provides instructions for processing data. 
B)  It is a special file, stored in data definition language, that makes a data element in one schema correspond to an element in another schema. 
C)  It is a special file that is required to initiate the processing of data. 
D)  It is a special file, stored in the database itself, that provides metadata on the description, structure, and type of each data element stored in the database. 
A)  It is a special file, stored in an application program, that provides instructions for processing data. 
B)  It is a special file, stored in data definition language, that makes a data element in one schema correspond to an element in another schema. 
C)  It is a special file that is required to initiate the processing of data. 
D)  It is a special file, stored in the database itself, that provides metadata on the description, structure, and type of each data element stored in the database.

Question 20

A query language is a low-level, programming language.

Accepted Answer

A) True 
 B)False

Which of the following statements about an index file is (are) true?

Which of the following is the most important query language used in database management systems?

In a one-to-many relationship, one record in the first table matches many records in the second table, and one record in the second table matches many records in the first table.

Why are conventional files easy to understand and operate?

Which of the following statements about a relationship in a database is correct?

Which combination below would make the following statement correct?

Which level of the database architecture relates to the way all the data in the entire database are logically viewed?

A foreign key is a data element on which the database management system builds an index file.

In the relational model, data are perceived by the user to be arranged in simple tables with rows and columns.

A database system consists of a database and a database management system.

A database administrator is responsible for planning, organizing, and maintaining the database to satisfy users' needs.

What does a database schema define?

Which of the following is not included in a data dictionary?

Define a database management system and describe its role.

A database management system is a collection of software specially designed to manage the data in a database in response to instructions issued by application programs or requests made by users.

Conventional file processing systems are not easily understood and operated, but control problems in these systems are amenable to simple solutions.

What is one or a group of data elements that uniquely identifies a record?

What are the differences in the logical and physical structures of a database? How do these structures relate to the three levels of the database architecture?

What is a data dictionary?

A query language is a low-level, programming language.

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

Developing a Relational Database for an Accounting Information System

Electronic Business

Ais Selection and Implementation

Filters

Exam 12: Database Structure of Accounting Systems

Which of the following statements about an index file is (are) true?

Which of the following is the most important query language used in database management systems?

In a one-to-many relationship, one record in the first table matches many records in the second table, and one record in the second table matches many records in the first table.

Why are conventional files easy to understand and operate?

Which of the following statements about a relationship in a database is correct?

Which combination below would make the following statement correct?

Which level of the database architecture relates to the way all the data in the entire database are logically viewed?

A foreign key is a data element on which the database management system builds an index file.

In the relational model, data are perceived by the user to be arranged in simple tables with rows and columns.

A database system consists of a database and a database management system.

A database administrator is responsible for planning, organizing, and maintaining the database to satisfy users' needs.

What does a database schema define?

Which of the following is not included in a data dictionary?

Define a database management system and describe its role.

A database management system is a collection of software specially designed to manage the data in a database in response to instructions issued by application programs or requests made by users.

Conventional file processing systems are not easily understood and operated, but control problems in these systems are amenable to simple solutions.

What is one or a group of data elements that uniquely identifies a record?

What are the differences in the logical and physical structures of a database? How do these structures relate to the three levels of the database architecture?

What is a data dictionary?

A query language is a low-level, programming language.

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

Developing a Relational Database for an Accounting Information System

Electronic Business

Ais Selection and Implementation

Filters