Question 1

A data dictionary is a computer file describing the data items of an accounting database.

Accepted Answer

A) True 
 B)False

Question 2

The REA accounting framework is most closely associated with which of the following?

Accepted Answer

A) SQL 
B) An enterprise-wide view of accounting processes 
C) Normalization of accounting data for recording and query purposes 
D) An example of a data manipulation language 
A) SQL 
B) An enterprise-wide view of accounting processes 
C) Normalization of accounting data for recording and query purposes 
D) An example of a data manipulation language

Question 3

Within a database context,the relationship between "military officer" and "private" 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 4

The _________ helps developers document a database:

Accepted Answer

A) Data documentation detailer (DD
D)  
B) Data dictionary 
C) Database schema system 
D) Data OLAP system 
A) Data documentation detailer (DD
D)  
B) Data dictionary 
C) Database schema system 
D) Data OLAP system

Question 5

A relational data structure should never be used for accounting systems.

Accepted Answer

A) True 
 B)False

Question 6

The largest unit of information in the data hierarchy is a record.

Accepted Answer

A) True 
 B)False

Question 7

The letter "M" in the acronym DBMS stands for "management."

Accepted Answer

A) True 
 B)False

Question 8

Given the flexibility and usefulness of computerized accounting databases,a company will always find it cost effective to use them in processing,storing,and retrieving accounting data.

Accepted Answer

A) True 
 B)False

Question 9

Which of the following is not an objective of a computerized database?

Accepted Answer

A) Minimize data redundancy 
B) Make efficient use of storage media 
C) Distribute information to end users 
D) Eliminate the data?gathering responsibilities of some subsystems within the organization 
E) Reduce the decision?making functions of subsystem managers 
A) Minimize data redundancy 
B) Make efficient use of storage media 
C) Distribute information to end users 
D) Eliminate the data?gathering responsibilities of some subsystems within the organization 
E) Reduce the decision?making functions of subsystem managers

Question 10

Within a database context,the relationship between "natural parent" and "child" 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 11

Master files used to plan and report on the resources required for the coming period are:

Accepted Answer

A) Bill of materials,open production orders,work in process inventory,operations list 
B) Finished goods inventory,open production orders,open purchase orders,work in process inventory 
C) Finished goods inventory,open purchase orders,raw materials inventory,work in process 
D) Bill of materials,open production orders,vendor history,operations list 
E) Accounts payable,bill of materials,open production orders,raw materials inventory 
A) Bill of materials,open production orders,work in process inventory,operations list 
B) Finished goods inventory,open production orders,open purchase orders,work in process inventory 
C) Finished goods inventory,open purchase orders,raw materials inventory,work in process 
D) Bill of materials,open production orders,vendor history,operations list 
E) Accounts payable,bill of materials,open production orders,raw materials inventory

Question 12

All of these are types of record keys except:

Accepted Answer

A) Primary record key 
B) Foreign record key 
C) Tertiary record key 
D) all the above are record key terms 
A) Primary record key 
B) Foreign record key 
C) Tertiary record key 
D) all the above are record key terms

Question 13

The process of data normalization refers to:

Accepted Answer

A) Eliminating data errors and other problems from "normal data" 
B) Scaling data to values between zero and one 
C) Storing data in normal storage media such as hard disks 
D) none of these 
A) Eliminating data errors and other problems from "normal data" 
B) Scaling data to values between zero and one 
C) Storing data in normal storage media such as hard disks 
D) none of these

Question 14

In the REA framework,an account receivable would be classified as a(n):

Accepted Answer

A) Asset 
B) Event 
C) Resource 
D) none of these 
A) Asset 
B) Event 
C) Resource 
D) none of these

Question 15

In the E-R model,an oval denotes a(n):

Accepted Answer

A) Data attribute such as a social security number 
B) One-to-many relationship 
C) "is a" characteristic 
D) Transitive relationship 
A) Data attribute such as a social security number 
B) One-to-many relationship 
C) "is a" characteristic 
D) Transitive relationship

Question 16

The idea behind concurrency control is to deny several users access to the same database record at the same time.

Accepted Answer

A) True 
 B)False

Question 17

A database is in second normal form if all of its records are in first normal form,and a second,duplicate record exists for each of them.

Accepted Answer

A) True 
 B)False

Question 18

There are exactly three normal forms.

Accepted Answer

A) True 
 B)False

Question 19

Within a database context,the relationship between "sales invoice" and "line item" 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 20

In the REA framework,which of these would be recorded as an "event?"

Accepted Answer

A) Hiring a new president of the company 
B) Taking an initial sales order from a customer 
C) Buying a piece of equipment for cash 
D) all of these would be recorded as events 
A) Hiring a new president of the company 
B) Taking an initial sales order from a customer 
C) Buying a piece of equipment for cash 
D) all of these would be recorded as events

A data dictionary is a computer file describing the data items of an accounting database.

The REA accounting framework is most closely associated with which of the following?

Within a database context,the relationship between "military officer" and "private" would most likely be:

The _________ helps developers document a database:

A relational data structure should never be used for accounting systems.

The largest unit of information in the data hierarchy is a record.

The letter "M" in the acronym DBMS stands for "management."

Given the flexibility and usefulness of computerized accounting databases,a company will always find it cost effective to use them in processing,storing,and retrieving accounting data.

Which of the following is not an objective of a computerized database?

Within a database context,the relationship between "natural parent" and "child" would most likely be:

Master files used to plan and report on the resources required for the coming period are:

All of these are types of record keys except:

The process of data normalization refers to:

In the REA framework,an account receivable would be classified as a(n):

In the E-R model,an oval denotes a(n):

The idea behind concurrency control is to deny several users access to the same database record at the same time.

A database is in second normal form if all of its records are in first normal form,and a second,duplicate record exists for each of them.

There are exactly three normal forms.

Within a database context,the relationship between "sales invoice" and "line item" would most likely be:

In the REA framework,which of these would be recorded as an "event?"

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

Exam 3: Data Modeling

A data dictionary is a computer file describing the data items of an accounting database.

The REA accounting framework is most closely associated with which of the following?

Within a database context,the relationship between "military officer" and "private" would most likely be:

The _________ helps developers document a database:

A relational data structure should never be used for accounting systems.

The largest unit of information in the data hierarchy is a record.

The letter "M" in the acronym DBMS stands for "management."

Given the flexibility and usefulness of computerized accounting databases,a company will always find it cost effective to use them in processing,storing,and retrieving accounting data.

Which of the following is not an objective of a computerized database?

Within a database context,the relationship between "natural parent" and "child" would most likely be:

Master files used to plan and report on the resources required for the coming period are:

All of these are types of record keys except:

The process of data normalization refers to:

In the REA framework,an account receivable would be classified as a(n):

In the E-R model,an oval denotes a(n):

The idea behind concurrency control is to deny several users access to the same database record at the same time.

A database is in second normal form if all of its records are in first normal form,and a second,duplicate record exists for each of them.

There are exactly three normal forms.

Within a database context,the relationship between "sales invoice" and "line item" would most likely be:

In the REA framework,which of these would be recorded as an "event?"

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