Question 1

Explain the difference between REA and traditional accounting views of data collection and storage.

Accepted Answer

The answer of Explain the difference between REA and traditional...

Question 2

Assume that an accounts receivable application contains database tables for customer orders,inventory items,customers,and salespersons.All of these would be likely data fields in a customer order table except:

Accepted Answer

A) Customer name 
B) Customer number 
C) Date of order 
D) Order number 
A) Customer name 
B) Customer number 
C) Date of order 
D) Order number

Question 3

An important reason for normalizing data is to eliminate data redundancy.

Accepted Answer

A) True 
 B)False

Question 4

Databases cannot store more than one value in the same data field of the same record.

Accepted Answer

A) True 
 B)False

Question 5

For a file of employee workers,it would make more sense to use their last name as a primary key rather than their Social Security number because this would better preserve their privacy.

Accepted Answer

A) True 
 B)False

Question 6

A database is in third normal form if it is second normal form and:

Accepted Answer

A) It contains no data redundancies 
B) It contains no foreign keys 
C) It contains no transitive dependencies 
D) all of these 
A) It contains no data redundancies 
B) It contains no foreign keys 
C) It contains no transitive dependencies 
D) all of these

Question 7

The ________ is not necessarily unique for the records in a database table,but is nonetheless often used to locate a particular record:

Accepted Answer

A) Foreign key 
B) Data dictionary 
C)  Relationships link bit 
D)  Index file 
A) Foreign key 
B) Data dictionary 
C)  Relationships link bit 
D)  Index file

Question 8

An advantage of relational databases is that additional indexes can be added at later points of time as new data processing requirements dictate.

Accepted Answer

A) True 
 B)False

Question 9

The purpose of the E-R model is to help database designers:

Accepted Answer

A) Identify data redundancies 
B) Create databases in third normal form 
C) Design databases and depict data relationships 
A) Identify data redundancies 
B) Create databases in third normal form 
C) Design databases and depict data relationships

Question 10

A computer record is used to store all the information about one transaction,but several such records must be used to store the information about one employee,one inventory part,and so forth,on a master file.

Accepted Answer

A) True 
 B)False

Question 11

Normalizing accounting data refers primarily to eliminating errors and outliers,thus creating "normal data."

Accepted Answer

A) True 
 B)False

Question 12

Within a database context,the relationship between "grandparent" and "grandchild" would most likely be:

Accepted Answer

A) one-to-one 
B) one-to-many 
C) many-to-one 
D) many-to-many 
A) one-to-one 
B) one-to-many 
C) many-to-one 
D) many-to-many

Question 13

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

Accepted Answer

A) True 
 B)False

Question 14

A major advantage of relational databases is:

Accepted Answer

A) All records are stored together 
B) No pointers are used 
C) The ability to add tables and relationships after the database becomes operational 
D) It closely resembles a flat file 
A) All records are stored together 
B) No pointers are used 
C) The ability to add tables and relationships after the database becomes operational 
D) It closely resembles a flat file

Question 15

In the context of databases,the term data redundancy refers to:

Accepted Answer

A) Storing the same information in several records 
B) Repeating data on 
C) Using foreign keys which duplicate the values of primary keys 
D) all of these are possible examples of data redundancy 
A) Storing the same information in several records 
B) Repeating data on 
C) Using foreign keys which duplicate the values of primary keys 
D) all of these are possible examples of data redundancy

Question 16

Controls that require a database to either execute a transaction completely,or not at all,are examples of:

Accepted Answer

A) Data integrity controls 
B) Corporate ethics 
C) Concurrency controls 
D) Privacy controls 
A) Data integrity controls 
B) Corporate ethics 
C) Concurrency controls 
D) Privacy controls

Question 17

"Avoiding data redundancy" is one of the important goals in data modeling.

Accepted Answer

A) True 
 B)False

Question 18

Master files maintained as part of the sales order processing system are:

Accepted Answer

A) Accounts receivable,bill of materials,sales summary 
B) Accounts payable,accounts receivable,finished goods inventory 
C) Accounts receivable,sales summary,operations list 
D) Accounts receivable,finished goods inventory,sales summary 
E) Accounts receivable,sales summary,vendor history 
A) Accounts receivable,bill of materials,sales summary 
B) Accounts payable,accounts receivable,finished goods inventory 
C) Accounts receivable,sales summary,operations list 
D) Accounts receivable,finished goods inventory,sales summary 
E) Accounts receivable,sales summary,vendor history

Question 19

A foreign key is a data field in the records of one file that references a primary key in the records of another file.

Accepted Answer

A) True 
 B)False

Question 20

The best choice for the primary key in an "Employees" table would be his or her:

Accepted Answer

A) Last name 
B) First name 
C) Phone number 
D) Employee number 
A) Last name 
B) First name 
C) Phone number 
D) Employee number

Explain the difference between REA and traditional accounting views of data collection and storage.

Assume that an accounts receivable application contains database tables for customer orders,inventory items,customers,and salespersons.All of these would be likely data fields in a customer order table except:

An important reason for normalizing data is to eliminate data redundancy.

Databases cannot store more than one value in the same data field of the same record.

For a file of employee workers,it would make more sense to use their last name as a primary key rather than their Social Security number because this would better preserve their privacy.

A database is in third normal form if it is second normal form and:

The ________ is not necessarily unique for the records in a database table,but is nonetheless often used to locate a particular record:

An advantage of relational databases is that additional indexes can be added at later points of time as new data processing requirements dictate.

The purpose of the E-R model is to help database designers:

A computer record is used to store all the information about one transaction,but several such records must be used to store the information about one employee,one inventory part,and so forth,on a master file.

Normalizing accounting data refers primarily to eliminating errors and outliers,thus creating "normal data."

Within a database context,the relationship between "grandparent" and "grandchild" would most likely be:

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

A major advantage of relational databases is:

In the context of databases,the term data redundancy refers to:

Controls that require a database to either execute a transaction completely,or not at all,are examples of:

"Avoiding data redundancy" is one of the important goals in data modeling.

Master files maintained as part of the sales order processing system are:

A foreign key is a data field in the records of one file that references a primary key in the records of another file.

The best choice for the primary key in an "Employees" table would be his or her:

Accounting Information Systems and the Accountant

Information Technology and Aiss

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Controls for Organizations and Accounting Information Systems

Computer Crime,fraud,ethics,and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting on the Internet

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Exam 3: Data Modeling

Explain the difference between REA and traditional accounting views of data collection and storage.

Assume that an accounts receivable application contains database tables for customer orders,inventory items,customers,and salespersons.All of these would be likely data fields in a customer order table except:

An important reason for normalizing data is to eliminate data redundancy.

Databases cannot store more than one value in the same data field of the same record.

For a file of employee workers,it would make more sense to use their last name as a primary key rather than their Social Security number because this would better preserve their privacy.

A database is in third normal form if it is second normal form and:

The ________ is not necessarily unique for the records in a database table,but is nonetheless often used to locate a particular record:

An advantage of relational databases is that additional indexes can be added at later points of time as new data processing requirements dictate.

The purpose of the E-R model is to help database designers:

A computer record is used to store all the information about one transaction,but several such records must be used to store the information about one employee,one inventory part,and so forth,on a master file.

Normalizing accounting data refers primarily to eliminating errors and outliers,thus creating "normal data."

Within a database context,the relationship between "grandparent" and "grandchild" would most likely be:

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

A major advantage of relational databases is:

In the context of databases,the term data redundancy refers to:

Controls that require a database to either execute a transaction completely,or not at all,are examples of:

"Avoiding data redundancy" is one of the important goals in data modeling.

Master files maintained as part of the sales order processing system are:

A foreign key is a data field in the records of one file that references a primary key in the records of another file.

The best choice for the primary key in an "Employees" table would be his or her:

Accounting Information Systems and the Accountant

Information Technology and Aiss

Organizing and Manipulating the Data in Databases

Database Forms and Reports

Documenting Accounting Information Systems

Documenting Accounting Information Systems

Accounting Information Systems and Business Processes: Part II

Introduction to Internal Control Systems

Computer Controls for Organizations and Accounting Information Systems

Computer Crime,fraud,ethics,and Privacy

Information Technology Auditing

Developing and Implementing Effective Accounting Information Systems

Accounting on the Internet

Accounting on the Internet

Filters