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Business
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Accounting Information Systems
Exam 13: Developing a Relational Database for an Accounting Information System
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Question 1
Multiple Choice
Use the following scenario for the next questions.Suppose that you are developing a relational database for an accounting system using the REA framework approach. The organization makes over-the-counter sales where the customer walks in, an employee (sales rep) sells products to the customer and turns over the products to the customer, and the customer walks out. All sales are on credit, and employees are paid commissions on their sales. -In the REA framework, which of the following entities are involved in the business process described in the scenario?
Question 2
Essay
What is an insertion anomaly?
Question 3
Multiple Choice
Which of the following best describes a transitive dependency?
Question 4
Multiple Choice
The following data apply to the next two questions:Consider the following open purchase order file in which each record contains the following fields:delivery instructionspurchase order datepart numberpurchase order numberquantity orderedunit pricevendor number Consider the following open purchase order file in which each record contains the following fields: delivery instructions purchase order date part number purchase order number quantity ordered unit price vendor number -What data elements should be moved to a separate file to put the open purchase order file in the first normal form?
Question 5
True/False
A table is in the first normal form if it has no transitive dependencies.
Question 6
True/False
Converting a table into the second normal form applies to a table that has a composite key.
Question 7
Multiple Choice
Which of the following statements is true about symbols used in the entity-relationship diagram?
Question 8
Multiple Choice
What would be a likely primary key for the customer table?
Question 9
Essay
Consider the following elements needed to produce a purchase order (see figure below):
Purchase order number
Product number
Purchase order date
Product description
Vendor code
Quantity purchased
Vendor name
Unit cost
Vendor address
Total ordered
Total due
\begin{array} { l l } \text { Purchase order number } & \text { Product number } \\\text { Purchase order date } & \text { Product description } \\\text { Vendor code } & \text { Quantity purchased } \\\text { Vendor name } & \text { Unit cost } \\\text { Vendor address } & \text { Total ordered } \\& \text { Total due }\end{array}
Purchase order number
Purchase order date
Vendor code
Vendor name
Vendor address
Product number
Product description
Quantity purchased
Unit cost
Total ordered
Total due
PURCHASE ORDER Purchase order number: P0156 Purchase order date:Oct 6, 2012 TO: ABC Corporation (C1704) 2500 Bay Area Blvd. Houston, TX 77058
Thankyou for your order!
\text { Thankyou for your order! }
Thankyou for your order!
Unit
Product No
Description
Price
Quantity
Total
F135
Excel Book
$
25.00
4
$
100.00
G1456
Using Access
$
35.00
10
$
350.00
Visio for
B3429
Dummies
$
45.00
5
$
225.00
Total
$
675.00
\begin{array}{|l|l|l|l|l|}\hline &&\text { Unit }\\\text { Product No}&\text { Description }&\text {Price }&\text {Quantity }&\text {Total }\\\hline \text { F135 } & \text { Excel Book } & \$ 25.00 & 4 & \$ 100.00 \\\hline \text { G1456 } & \text { Using Access } & \$ 35.00 & 10 & \$ 350.00 \\\hline &\text { Visio for }\\\text { B3429 } & \text { Dummies } & \$ 45.00 & 5 & \$ 225.00 \\\hline & & & & \\\hline & & & & \\\hline & & & & \\\hline & & & & \\\hline \text { Total }&\quad\quad &\quad\quad & \quad\quad&\$675.00\\\hline\end{array}
Product No
F135
G1456
B3429
Total
Description
Excel Book
Using Access
Visio for
Dummies
Unit
Price
$25.00
$35.00
$45.00
Quantity
4
10
5
Total
$100.00
$350.00
$225.00
$675.00
Using the SYSTEM OUTPUT approach, determine the tables needed and put them in third normal form. Be sure to identify primary, foreign, and/or composite (concatenated) keys as necessary. Primary keys and composite keys should be underlined, while foreign keys should be identified with an asterisk. LIST ALL TABLES FOR FIRST, SECOND and THIRD normal forms.
Question 10
Multiple Choice
Which of the following statements concerning entity-relationship modeling is true?
Question 11
True/False
The end product of developing a relational database is a set of "rationalized" tables.
Question 12
True/False
A database table cannot have duplicate rows because that would be counterproductive to the goal of reducing data redundancy.
Question 13
Multiple Choice
Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table Invoice Table
CustCode
InvNo
EmpCode
InvDate
\begin{array}{|l|l|l|l|}\hline \text { CustCode } & \text { InvNo } & \text { EmpCode } & \text { InvDate } \\\hline\end{array}
CustCode
InvNo
EmpCode
InvDate
Invoice Line Table
Qty
InvNo
ProdNo
\begin{array}{|l|l|l|}\hline \text { Qty } & \text { InvNo } & \text { ProdNo } \\\hline\end{array}
Qty
InvNo
ProdNo
Inventory Table
ProdNo
Desc
Price
\begin{array}{|l|l|l|}\hline \text { ProdNo } & \text { Desc } & \text { Price } \\\hline\end{array}
ProdNo
Desc
Price
Employee Table
EmpName
EmpCode
CommRate
\begin{array}{|l|l|l|}\hline \text { EmpName } & \text { EmpCode } & \text { CommRate } \\\hline\end{array}
EmpName
EmpCode
CommRate
Customer Table
Name
City
CustCode
\begin{array}{|l|l|l|}\hline \text { Name } & \text { City } & \text { CustCode } \\\hline\end{array}
Name
City
CustCode
-Which of the following would be the primary keys of the first three tables above?
Question 14
True/False
For an accounting system to be successful, only the system's developers and the organization's accountants must actively participate in developing the database for the accounting system.