Deck 17: Special Topics in Rea Modeling
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Deck 17: Special Topics in Rea Modeling
1
Most locations,such as Warehouse or Financial Institution,will have a minimum cardinality of
A)0
B)1
C)M
D)None of the above
A)0
B)1
C)M
D)None of the above
A
2
Picking ticket number is most likely to be a foreign key in:
A)Call on Customers
B)Customers
C)Fill Customer Order
D)Ship Order
E)Take Customer Order
A)Call on Customers
B)Customers
C)Fill Customer Order
D)Ship Order
E)Take Customer Order
D
3
Which is the most likely primary key for the Pay for Goods table?
A)Cash transaction number
B)Check number
C)Receiving report number
D)Receiving report number,check number
A)Cash transaction number
B)Check number
C)Receiving report number
D)Receiving report number,check number
B
4
The relationship between the Fill Customer Order and Ship Order events is 1-1.The minimum cardinalities reflect the fact that the two events are sequential.
A)0:N
B)1:1
C)1:N
D)M:N
A)0:N
B)1:1
C)1:N
D)M:N
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5
The REA model for sale of services includes relationships between the Sales event and both the Services and Inventory Resource entities.The nature of the cardinality of those relationships depends on the specific business,but usually both relationships will be modeled as being _____because most businesses provide the same types of services to many different customers,using standard mass-produced parts.
A)0:N
B)1:1
C)1:N
D)M:N
A)0:N
B)1:1
C)1:N
D)M:N
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6
Concerning the sale of services,the minimum cardinality from the Sales event to the Services entity is ____.However,the minimum cardinality from the Sales event to the Inventory Resource is ____.
A)0;0
B)0;1
C)1;0
D)1;1
A)0;0
B)0;1
C)1;0
D)1;1
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7
The minimum cardinality from the Take Order event to the Call on Customer event is _____ and the maximum cardinality is _____.
A)0;0
B)0;1
C)1;0
D)1;1
A)0;0
B)0;1
C)1;0
D)1;1
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8
Sales order number is most likely to be a primary key in:
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
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9
Customer number is least likely to be a foreign key in:
A)Call on Customers
B)Customers
C)Fill Customer Order
D)Take Customer Order
A)Call on Customers
B)Customers
C)Fill Customer Order
D)Take Customer Order
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10
Sales order number is most likely to be a foreign key in:
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
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11
The relationship between the Rent Item and Return Item events is ____.
A)0:N
B)1:1
C)1:N
D)M:N
A)0:N
B)1:1
C)1:N
D)M:N
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12
M:N agent-event relationships occur whenever an activity is performed by _________ employee and management wants to retain the ability to monitor _________ performance.
A)More than one,group
B)More than one,individual
C)One,group
D)One,individual
A)More than one,group
B)More than one,individual
C)One,group
D)One,individual
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13
Picking ticket number is most likely to be a primary key in:
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
A)Call on Customers
B)Fill Customer Order
C)Ship Order
D)Take Customer Order
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14
Which is the most likely primary key for the Inventory-Request_Goods table?
A)Product number
B)Product number - Purchase order number
C)Product number - Purchase requisition number
D)Purchase requisition number
A)Product number
B)Product number - Purchase order number
C)Product number - Purchase requisition number
D)Purchase requisition number
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15
Which of the following is an example of an additional event that larger organizations might want to include in their REA models?
A)Purchase requests
B)Purchase orders
C)Sales
D)None of the above
A)Purchase requests
B)Purchase orders
C)Sales
D)None of the above
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16
In an REA model,rental transactions differ from sales transactions in that
A)Each rental has a part number.
B)Each rental has a unique serial number
C)Rental transactions require completely different REA models than sales transactions.
D)All of the above.
A)Each rental has a part number.
B)Each rental has a unique serial number
C)Rental transactions require completely different REA models than sales transactions.
D)All of the above.
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17
Concerning cost data,which of the following is false?
A)Cost information is stored in several tables.
B)Standard cost is stored as an attribute of the Inventory table because it is the same for all units of a given inventory item for a fiscal year.
C)In contrast,the actual cost of inventory is stored in the Inventory-Order_Goods table because purchase prices can vary over time.
D)Actual cost can be stored as an attribute of the Inventory table for organizations using LIFO or FIFO.
A)Cost information is stored in several tables.
B)Standard cost is stored as an attribute of the Inventory table because it is the same for all units of a given inventory item for a fiscal year.
C)In contrast,the actual cost of inventory is stored in the Inventory-Order_Goods table because purchase prices can vary over time.
D)Actual cost can be stored as an attribute of the Inventory table for organizations using LIFO or FIFO.
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18
Many companies sell software,music,or digital photographs over the Internet.They give up a digital copy of those resources,but not the actual resource itself.How will this company's REA model differ from those selling traditional inventory?
A)These companies do not need an Inventory table.
B)The structure of Inventory table is completely different from that of mass-produced merchandise.
C)The inventory table is only different in that it doesn't need attributes such as quantity-on-hand,quantity-available,reorder point,and standard reorder quantity.
D)The Inventory table need not include information about the standard list price of each item and its description.
A)These companies do not need an Inventory table.
B)The structure of Inventory table is completely different from that of mass-produced merchandise.
C)The inventory table is only different in that it doesn't need attributes such as quantity-on-hand,quantity-available,reorder point,and standard reorder quantity.
D)The Inventory table need not include information about the standard list price of each item and its description.
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19
Concerning the relationship from the Rent Item to the Receive Cash event: The minimum cardinality is______ because customers typically pay first,prior to taking possession of the item.The maximum cardinality is _____ because there may be additional charges imposed when the item is returned.
A)0,1
B)1,1
C)1,N
D)N,M
A)0,1
B)1,1
C)1,N
D)N,M
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20
Explicitly identifying the different employees who participate in each event by their job functions is helpful when verifying
A)Internal controls.
B)Job descriptions.
C)Proper supervision.
D)Segregation of duties.
A)Internal controls.
B)Job descriptions.
C)Proper supervision.
D)Segregation of duties.
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21
The Interview event stores detailed data about each job interview.It is linked to the Hire Employees event in a(n)_____ relationship.
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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22
In the REA diagram for HRM/payroll cycles,the __________ entity is linked to almost every other entity in the diagram.
A)Employee
B)Job title
C)Payroll
D)Worker I.D.
A)Employee
B)Job title
C)Payroll
D)Worker I.D.
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23
The cardinality pair from the Order Goods event back to the Request Goods event also has a ___ minimum and ___ maximum.
A)0,1
B)0,N
C)1,N
D)N,M
A)0,1
B)0,N
C)1,N
D)N,M
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24
Financial institution number is most likely to be a foreign key in:
A)Cash
B)Pay for Goods
C)Receive Goods
D)Warehouse
A)Cash
B)Pay for Goods
C)Receive Goods
D)Warehouse
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25
In the human resources REA model,the relationship between Skills and Employees is modeled as
A)0:N
B)1:1
C)1:N
D)M:N
A)0:N
B)1:1
C)1:N
D)M:N
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26
The __________ entity stores much of the data typically found in the employee (payroll)master file:
A)Accounting
B)Employee
C)HR
D)Payroll
A)Accounting
B)Employee
C)HR
D)Payroll
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27
Since,the same inventory items may be stored in several different warehouses,hence the maximum cardinality from Inventory to Warehouses is ____ and the minimum cardinality from the Inventory resource to Warehouses may be ____.
A)0; N
B)N; 0
C)1; N
D)M; N
A)0; N
B)N; 0
C)1; N
D)M; N
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28
The cardinality pair from the Financial Institution entity to the Cash resource has a ___ minimum and an ___ maximum because companies will probably only keep information about financial institutions with which they have accounts but may have more than one account at the same financial institution.
A)0; N
B)0; 1
C)1; N
D)M; N
A)0; N
B)0; 1
C)1; N
D)M; N
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29
Warehouse number is most likely to be a foreign key in:
A)Order Goods
B)Pay for Goods
C)Receive Goods
D)Warehouse
A)Order Goods
B)Pay for Goods
C)Receive Goods
D)Warehouse
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30
Supplier number is most likely to be a foreign key in:
A)Inventory-Request_Goods
B)Receive Goods
C)Supplier
D)Warehouse
A)Inventory-Request_Goods
B)Receive Goods
C)Supplier
D)Warehouse
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31
In the human resources REA model,the relationship between the Employees and Training is
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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32
Concerning the issuance of debt,the cardinality of the relationship from the Disburse Cash event to the Issue Debt event has a _____ minimum.
A)0
B)1
C)M
D)None of the above
A)0
B)1
C)M
D)None of the above
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33
The relationship between the Disburse Cash and Issue Stock events is modeled as being
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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34
Relationships between resources and agents,such as the Inventory Resource entity and the Supplier Agent entity,reflect the common best practice of identifying preferred and alternative suppliers for specific inventory items.Similar relationships between resources and employees can be used to model __________ and __________.
A)Cost; revenue
B)Performance; behavior
C)Responsibility; accountability
D)Segregation of duties; internal control
A)Cost; revenue
B)Performance; behavior
C)Responsibility; accountability
D)Segregation of duties; internal control
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35
The relationship between the Acquire Services and Disburse Cash events is modeled as ____ to reflect the common situation in which the organization obtains the use of a specific service for a particular period of time and makes a payment each month for the services it acquired and used that month.
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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36
The cardinality pair from the Request Goods event to the Order Goods event has a minimum cardinality of ____ and a maximum of ____.
A)0,1
B)0,N
C)1,N
D)N,M
A)0,1
B)0,N
C)1,N
D)N,M
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37
Concerning the issuance of debt,the cardinality of the relationship from the Disburse Cash event to the Issue Debt event has a _____ maximum.
A)0
B)1
C)M
D)None of the above
A)0
B)1
C)M
D)None of the above
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38
The ______ relationship between Skills and Recruiting reflects the fact that each advertisement may seek several specific skills and that,over time,there may be several advertisements for a given skill.
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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39
Supplier number is least likely to be a foreign key in:
A)Order Goods
B)Pay for Goods
C)Receive Goods
D)Warehouse
A)Order Goods
B)Pay for Goods
C)Receive Goods
D)Warehouse
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40
Concerning the relationship between the Disburse Cash and Issue Stock events the minimum cardinalities are (respectively)
A)0;0
B)0;1
C)1;0
D)1;1
A)0;0
B)0;1
C)1;0
D)1;1
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41
Which of the following diagrams represents the cardinality for a typical,non-matrix style of organization?
A)
B)
C)
D)
A)

B)

C)

D)

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42
In the table called Perform Machine Operations,which is the likeliest primary key?
A)Equipment number
B)Job Operation number
C)Machine Operation Number
D)Machine Operations List Number
A)Equipment number
B)Job Operation number
C)Machine Operation Number
D)Machine Operations List Number
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43
Which of the following accurately represents the cardinality for the two entities in the production cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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44
An REA diagram for the production cycle would likely show _____ relationships between the Bill of Materials entity and both the Raw Materials and Finished Goods entities.
A)1:1
B)1:N
C)M:N
D)None of the above
A)1:1
B)1:N
C)M:N
D)None of the above
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45
Which of the following accurately represents the cardinality for the two entities in the HR/Payroll cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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46
Which of the following accurately represents the cardinality for the two entities in the HR/Payroll cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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47
Which of the following accurately represents the cardinality for the two entities in the finance cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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48
Which of the following accurately represents the cardinality for the two entities in the revenue cycle for a firm that sells services?
A)
B)
C)
D)
A)

B)

C)

D)

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49
Which of the following accurately represents the cardinality for the two entities in the production cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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50
Employee number is most likely to be a foreign key in:
A)Perform Job Operations
B)Perform Machine Operations
C)Machine Operations List
D)Work in Progress
A)Perform Job Operations
B)Perform Machine Operations
C)Machine Operations List
D)Work in Progress
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51
Which of the following accurately represents the cardinality for the two entities in the production cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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52
Data about actual raw materials used in production is stored in the __________ entity.
A)Finished goods
B)Raw materials
C)Raw materials issuance
D)Work-in-process
A)Finished goods
B)Raw materials
C)Raw materials issuance
D)Work-in-process
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53
Which of the following accurately represents the cardinality for the two entities in the production cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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54
One of the benefits of an integrated enterprise-wide data model is that
A)Auditors can use it to guide the development of queries to validate the completeness and accuracy of transaction processing.
B)Journals and ledgers will be more accurate than in a traditional AIS data model.
C)Workers can understand information flows better.
D)All of the above
A)Auditors can use it to guide the development of queries to validate the completeness and accuracy of transaction processing.
B)Journals and ledgers will be more accurate than in a traditional AIS data model.
C)Workers can understand information flows better.
D)All of the above
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55
Concerning tracking employee time,it is not necessary to link the Track Time Used entity to specific business events,however,but doing so facilitates
A)evaluating performance at a very detailed level
B)general performance evaluation
C)evaluating the quality of the services
D)All of the above are true
A)evaluating performance at a very detailed level
B)general performance evaluation
C)evaluating the quality of the services
D)All of the above are true
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56
The _________ entity is used to collect and summarize data about the raw materials,labor,and machine operations used to produce a batch of goods.
A)Finished goods
B)Raw materials
C)Raw materials issuance
D)Work-in-process
A)Finished goods
B)Raw materials
C)Raw materials issuance
D)Work-in-process
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57
Which of the following accurately represents the cardinality for the two entities in the finance cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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58
An REA diagram for the production cycle,models the relationships between the Job Operations event and the Job Operations List entity,and between the Machine Operations event and the Machine Operations List entity,as being (respectively)
A)1:1; 1:1
B)1:N; 1:N
C)M:N; M:N
D)1:N; M;N
A)1:1; 1:1
B)1:N; 1:N
C)M:N; M:N
D)1:N; M;N
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59
There are four main events of interest included in a typical production cycle REA diagram.Which of the following is not one of them?
A)Issuance of raw materials
B)Use of general and administrative expenses
C)Use of labor in production
D)Use of machinery and equipment in production
A)Issuance of raw materials
B)Use of general and administrative expenses
C)Use of labor in production
D)Use of machinery and equipment in production
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60
Which of the following diagrams represents the cardinality for a matrix style of organization?
A)
B)
C)
D)
A)

B)

C)

D)

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61
Which of the following accurately represents the cardinality for the two entities in the revenue cycle for a firm that rents equipment?
A)
B)
C)
D)
A)

B)

C)

D)

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62
Which of the following accurately represents the cardinality for the three entities in the expenditure cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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63
Why is cost information stored in several relational tables?
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64
What are the benefits of an integrated enterprise-wide data model?
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65
Describe the relationships between Recruiting event and Skills,and between Recruiting event and Job Applicants.
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66
Which of the following accurately represents the cardinality for the three entities in the revenue cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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67
Which of the following accurately represents the cardinality for the two entities in the HR/Payroll cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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68
Which of the following accurately represents the cardinality for the two entities in the revenue cycle for a firm that rents equipment?
A)
B)
C)
D)
A)

B)

C)

D)

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69
Which of the following accurately represents the cardinality for the two entities in the expenditure cycle for a firm that has several warehouses?
A)
B)
C)
D)
A)

B)

C)

D)

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70
Why is the event Issue Debt often modeled as a separate event entity?
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71
Give an example of an M:N Agent-Event relationship
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72
Which of the following accurately represents the cardinality for the two entities in the HR/Payroll cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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73
Which of the following accurately represents the cardinality for the two entities in the expenditure cycle for a firm that has several warehouses?
A)
B)
C)
D)
A)

B)

C)

D)

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74
Which of the following accurately represents the cardinality for the two entities in the HR/Payroll cycle?
A)
B)
C)
D)
A)

B)

C)

D)

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75
What four main events of interest are included in a typical production cycle REA diagram?
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76
Why might an REA diagram show relationships between agents?
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77
Why might an REA diagram show relationships between resources and agents?
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