Question 1

The first step in creating a REAL model is:

Accepted Answer

A)  Identify strategically significant operating events. 
B)  Create a relational database. 
C)  Understand the organization's environment. 
D)  Choose a software tool. 
A)  Identify strategically significant operating events. 
B)  Create a relational database. 
C)  Understand the organization's environment. 
D)  Choose a software tool.

Question 2

Which of the following should occur first in developing a REAL model?

Accepted Answer

A)  Differentiating operating, information and decision/management events. 
B)  Interviewing system users. 
C)  Specifying the fields to incorporate in database tables. 
D)  Reviewing the rules associated with cardinalities. 
A)  Differentiating operating, information and decision/management events. 
B)  Interviewing system users. 
C)  Specifying the fields to incorporate in database tables. 
D)  Reviewing the rules associated with cardinalities.

Question 3

The two basic types of accounting information systems discussed in the text are:

Accepted Answer

A)  View-driven and technology-driven. 
B)  Technology-driven and event-driven. 
C)  Technology-driven and paper-driven. 
D)  View-driven and event-driven. 
A)  View-driven and technology-driven. 
B)  Technology-driven and event-driven. 
C)  Technology-driven and paper-driven. 
D)  View-driven and event-driven.

Question 4

When the maximum cardinalities between two elements of a REAL model are "one" and "many:"

Accepted Answer

A)  The primary key from the "many" side goes in the table on the "one" side. 
B)  The primary key from the "one" side goes in the table on the "many" side. 
C)  The database requires a junction table. 
D)  The REAL model contains errors. 
A)  The primary key from the "many" side goes in the table on the "one" side. 
B)  The primary key from the "one" side goes in the table on the "many" side. 
C)  The database requires a junction table. 
D)  The REAL model contains errors.

Question 5

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}
\hline& \text { System A } & \text { System B } \
\hline \begin{array}{l}
\text { Source document } \
\text { formats }
\end{array} & \begin{array}{l}
\text { Paper } \
\text { only }
\end{array} & \begin{array}{l}
\text { Paper and } \
\text { electronic }
\end{array} \
\hline \begin{array}{l}
\text { Contains a table } \
\text { titled "journal } \
\text { entries" }
\end{array} & \text { No } & \text { Yes } \
\hline \begin{array}{l}
\text { Based on a REAL } \
\text { model }
\end{array} & \text { No } & \text { No } \
\hline \begin{array}{l}
\text { Generates financial } \
\text { statements and other } \
\text { pre-defined reports }
\end{array} & \text { Yes } & \text { Yes } \
\hline \begin{array}{l}
\text { Outputs can be } \
\text { accessed by }
\end{array} & \begin{array}{l}
\text { Anyone in the } \
\text { organization }
\end{array} & \begin{array}{l}
\text { Accounting } \
\text { personnel only }
\end{array} \
\hline
\end{array}$

-Which system(s) will most likely incorporate general ledger software as a primary form of information technology?

Accepted Answer

A)  System A. 
B)  System B. 
C)  Both System A and System B. 
D)  Neither System A nor System B. 
A)  System A. 
B)  System B. 
C)  Both System A and System B. 
D)  Neither System A nor System B.

Question 6

Match between columns
                        Premises:  Associated most closely with general ledger software.
 Capable of producing general purpose financial statements.
 Closely associated with the steps in the accounting cycle.
 Connected most closely with enterprise resource planning systems.
 Facilitates decision making by non-accountants.
 Inherently relies on debits and credits.
 Never relies on information technology.
 Provides information for making decisions.
 Separation of duties not required.
 Source documents are paper-based.

Accepted Answer

The Answer of Event-driven systems only. and View-driven systems only. is...

Question 7

In a view-driven accounting information system, the primary key from one table may be posted as a ______ in another table.

Accepted Answer

A)  Referential key. 
B)  Foreign key. 
C)  Cardinality. 
D)  Compound key. 
A)  Referential key. 
B)  Foreign key. 
C)  Cardinality. 
D)  Compound key.

Question 8

Consider the partial REAL model below:   Which of the following statements is least true?

Accepted Answer

A)  The REAL model is incorrect because it does not include a relationship between the employee and the customer. 
B)  The "accept payment" table will contain two foreign keys. 
C)  The "employee" table will require a "department" field. 
D)  The "customer" table may have a compound primary key. 
A)  The REAL model is incorrect because it does not include a relationship between the employee and the customer. 
B)  The "accept payment" table will contain two foreign keys. 
C)  The "employee" table will require a "department" field. 
D)  The "customer" table may have a compound primary key.

Question 9

In preparing a REAL model, which of the following statements is least true?

Accepted Answer

A)  All REAL models include internal and external agents. 
B)  REAL models require research. 
C)  REAL models can be implemented with enterprise resource planning software. 
D)  REAL models can be supplemented by flowcharts. 
A)  All REAL models include internal and external agents. 
B)  REAL models require research. 
C)  REAL models can be implemented with enterprise resource planning software. 
D)  REAL models can be supplemented by flowcharts.

Question 10

-A supervisor wanted to list the names of maids whose inspections were unsatisfactory. How many database tables would the supervisor incorporate in the query?

Accepted Answer

A)  One. 
B)  Two. 
C)  Three. 
D)  More than three. 
A)  One. 
B)  Two. 
C)  Three. 
D)  More than three.

Question 11

Basic REAL model construction.
Draw the REAL model components, including cardinalities, indicated by each of the following independent situations.
a. One or more flight attendants supervise the boarding process for many passengers on an airplane.
b. One photographer uses a digital camera to take pictures of several students in a single elementary school class.
c. A group of friends order various menu items at a local restaurant; the group is assigned one table server.

Accepted Answer

The answer of Basic REAL model construction.
Draw the REAL model...

Question 12

-For the "receive payment" table to be in third normal form, which of the following must be true?

Accepted Answer

A)  It must contain at least three fields. 
B)  It must contain fields for drink ingredients. 
C)  It must contain at least one calculated field. 
D)  It must contain two foreign keys. 
A)  It must contain at least three fields. 
B)  It must contain fields for drink ingredients. 
C)  It must contain at least one calculated field. 
D)  It must contain two foreign keys.

Question 13

-Who is in the best position to steal supplies?

Accepted Answer

A)  Supervisors. 
B)  Maids. 
C)  Guests. 
D)  None of the above. 
A)  Supervisors. 
B)  Maids. 
C)  Guests. 
D)  None of the above.

Question 14

-How many junction tables will be required in the database for the REAL model above?

Accepted Answer

A)  Zero. 
B)  One. 
C)  Two. 
D)  More than two. 
A)  Zero. 
B)  One. 
C)  Two. 
D)  More than two.

Question 15

Data in a view-driven accounting information system is: (i) highly aggregated, (ii) comprehensive, (iii) stored in multiple places.

Accepted Answer

A)  i and ii only. 
B)  i and iii only. 
C)  ii and iii only. 
D)  i, ii and iii. 
A)  i and ii only. 
B)  i and iii only. 
C)  ii and iii only. 
D)  i, ii and iii.

Question 16

View-driven accounting information systems:

Accepted Answer

A)  Rely on debits and credits for transaction recording. 
B)  Are useless for making decisions. 
C)  Must incorporate some form of information technology. 
D)  Capture comprehensive data, useful for many functional departments. 
A)  Rely on debits and credits for transaction recording. 
B)  Are useless for making decisions. 
C)  Must incorporate some form of information technology. 
D)  Capture comprehensive data, useful for many functional departments.

Question 17

___ events can focus on both simple and complex phenomena.

Accepted Answer

A)  Operating. 
B)  Information. 
C)  Recording. 
D)  Decision/management. 
A)  Operating. 
B)  Information. 
C)  Recording. 
D)  Decision/management.

Question 18

Which of the following types of data is least likely to be collected in an event-driven accounting information system?

Accepted Answer

A)  Customer name. 
B)  Accounts to debit and credit. 
C)  Employee name. 
D)  Purchase order number. 
A)  Customer name. 
B)  Accounts to debit and credit. 
C)  Employee name. 
D)  Purchase order number.

Question 19

-How many tables will be required in the database for the REAL model above?

Accepted Answer

A)  Three. 
B)  Six. 
C)  Eight. 
D)  Some other number. 
A)  Three. 
B)  Six. 
C)  Eight. 
D)  Some other number.

Question 20

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}
\hline& \text { System A } & \text { System B } \
\hline \begin{array}{l}
\text { Source document } \
\text { formats }
\end{array} & \begin{array}{l}
\text { Paper } \
\text { only }
\end{array} & \begin{array}{l}
\text { Paper and } \
\text { electronic }
\end{array} \
\hline \begin{array}{l}
\text { Contains a table } \
\text { titled "journal } \
\text { entries" }
\end{array} & \text { No } & \text { Yes } \
\hline \begin{array}{l}
\text { Based on a REAL } \
\text { model }
\end{array} & \text { No } & \text { No } \
\hline \begin{array}{l}
\text { Generates financial } \
\text { statements and other } \
\text { pre-defined reports }
\end{array} & \text { Yes } & \text { Yes } \
\hline \begin{array}{l}
\text { Outputs can be } \
\text { accessed by }
\end{array} & \begin{array}{l}
\text { Anyone in the } \
\text { organization }
\end{array} & \begin{array}{l}
\text { Accounting } \
\text { personnel only }
\end{array} \
\hline
\end{array}$

-Which system(s) is (are) most likely to be view-driven?

Accepted Answer

A)  System A. 
B)  System B. 
C)  Both System A and System B. 
D)  Neither System A nor System B. 
A)  System A. 
B)  System B. 
C)  Both System A and System B. 
D)  Neither System A nor System B.

The first step in creating a REAL model is:

Which of the following should occur first in developing a REAL model?

The two basic types of accounting information systems discussed in the text are:

When the maximum cardinalities between two elements of a REAL model are "one" and "many:"

In a view-driven accounting information system, the primary key from one table may be posted as a ______ in another table.

Consider the partial REAL model below: Which of the following statements is least true?

In preparing a REAL model, which of the following statements is least true?

-A supervisor wanted to list the names of maids whose inspections were unsatisfactory. How many database tables would the supervisor incorporate in the query?

-For the "receive payment" table to be in third normal form, which of the following must be true?

-Who is in the best position to steal supplies?

-How many junction tables will be required in the database for the REAL model above?

Data in a view-driven accounting information system is: (i) highly aggregated, (ii) comprehensive, (iii) stored in multiple places.

View-driven accounting information systems:

___ events can focus on both simple and complex phenomena.

Which of the following types of data is least likely to be collected in an event-driven accounting information system?

-How many tables will be required in the database for the REAL model above?

Rolse and Purpose of Accountig Information Systems

Transaction Processing in the AIS

Professionalisam and Ethics

Internal Controls

Flow Charting

Data Flow Diagramming

XBRL

Business and Enterprise Resource Planning Systems

Salles - Collection Process

Acquestion Payment Process

Other Business Process

Bussiness Process Mamagement

Computer Crime and Information Technology Security

Dicision Making Models and Knowledge Management

Professional Certifications and Career Planning

Auditing and Evaluating the AIS

Filters

Exam 7: Real Modeling

The first step in creating a REAL model is:

Which of the following should occur first in developing a REAL model?

The two basic types of accounting information systems discussed in the text are:

When the maximum cardinalities between two elements of a REAL model are "one" and "many:"

In a view-driven accounting information system, the primary key from one table may be posted as a ______ in another table.

Consider the partial REAL model below: Which of the following statements is least true?

In preparing a REAL model, which of the following statements is least true?

-A supervisor wanted to list the names of maids whose inspections were unsatisfactory. How many database tables would the supervisor incorporate in the query?

-For the "receive payment" table to be in third normal form, which of the following must be true?

-Who is in the best position to steal supplies?

-How many junction tables will be required in the database for the REAL model above?

Data in a view-driven accounting information system is: (i) highly aggregated, (ii) comprehensive, (iii) stored in multiple places.

View-driven accounting information systems:

___ events can focus on both simple and complex phenomena.

Which of the following types of data is least likely to be collected in an event-driven accounting information system?

-How many tables will be required in the database for the REAL model above?

Rolse and Purpose of Accountig Information Systems

Transaction Processing in the AIS

Professionalisam and Ethics

Internal Controls

Flow Charting

Data Flow Diagramming

XBRL

Business and Enterprise Resource Planning Systems

Salles - Collection Process

Acquestion Payment Process

Other Business Process

Bussiness Process Mamagement

Computer Crime and Information Technology Security

Dicision Making Models and Knowledge Management

Professional Certifications and Career Planning

Auditing and Evaluating the AIS

Filters