Question 1

Identify the business activity below that cannot be modeled using an REA diagram.

Accepted Answer

A) Purchase requisitions. 
B) Rental transactions. 
C) Intangible assets. 
D) All of the above can be modeled by an REA diagram. 
A) Purchase requisitions. 
B) Rental transactions. 
C) Intangible assets. 
D) All of the above can be modeled by an REA diagram. D

Question 2

Using an REA database design,which is the most likely primary key for the Pay for Goods table?

Accepted Answer

A) Cash transaction number. 
B) Check number. 
C) Invoice number. 
D) Receiving report number. 
A) Cash transaction number. 
B) Check number. 
C) Invoice number. 
D) Receiving report number. B

Question 3

The relationship between the Disburse Cash and Issue Stock events is modeled as being ________ because each stock issuance may be linked to many dividend payments and,conversely,a particular dividend payment may be related to multiple different issuances of stock.

Accepted Answer

A) 1:1 
B) 1:N 
C) M:N 
D) 1:M. 
A) 1:1 
B) 1:N 
C) M:N 
D) 1:M. C

Question 4

Which of the following accurately represents typical cardinalities for two entities in the HR/Payroll cycle?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 5

Which of the following accurately represents typical cardinalities for two entities in the finance cycle?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 6

Which of the following diagrams represents a situation where deliveries are frequently made to the specific warehouse where the delivered goods will be stored?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 7

Which of the following accurately represents typical cardinalities for two entities in the production cycle?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 8

M:N agent-event relationships occur whenever an activity is performed by ________ employee and management wants to retain the ability to monitor ________ performance.

Accepted Answer

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

Question 9

Which of the following diagrams represents the cardinality pairs for a repair shop where supervisors place items that need repair in a common area where any available employee can work on the item? Naturally,employees are always repairing more than one item at a time,and more than one supervisor can drop off items that need repair.

Accepted Answer

A) 
  
B) 
  
C) 
  
D) All of the above. 
A) 
  
B) 
  
C) 
  
D) All of the above.

Question 10

The relationship between the Disburse Cash and Issue Stock events is modeled as being M:N for all except which of the following reasons?

Accepted Answer

A) One dividend check could be paid to shareholders that purchased stock at different times. 
B) Shareholders could receive several dividend checks over time. 
C) Checks must be written to each shareholder for dividend payments. 
D) Stock can be issued more than once over a period of time. 
A) One dividend check could be paid to shareholders that purchased stock at different times. 
B) Shareholders could receive several dividend checks over time. 
C) Checks must be written to each shareholder for dividend payments. 
D) Stock can be issued more than once over a period of time.

Question 11

The relationship between the Skills and Training entities is ________ ,because each course is designed to develop a specific skill,but each skill may be taught many different times.

Accepted Answer

A) 1:1 
B) 1:N 
C) M:N 
D) 1:M 
A) 1:1 
B) 1:N 
C) M:N 
D) 1:M

Question 12

Which of the following diagrams represents a situation where a business that rents lawn mowers (not all of which get rented)writes separate rental agreements for each mower,so renters don't have to return all the rented items at the same time?

Accepted Answer

A) 
  
B) 
  
C) 
  
D) 
  
A) 
  
B) 
  
C) 
  
D)

Question 13

Using an REA database design,which is the most likely primary key for the Inventory-Request_Goods table?

Accepted Answer

A) Product number. 
B) Product number - Purchase order number. 
C) Product number - Purchase requisition number. 
D) Purchase order number. 
A) Product number. 
B) Product number - Purchase order number. 
C) Product number - Purchase requisition number. 
D) Purchase order number.

Question 14

Identify the event below where information associated with the event most likely will need to be retained for years.

Accepted Answer

A) The actual cost associated with repairing a customer's car. 
B) The employee who answered a customer service phone call. 
C) The amount of cash received from issuing stock. 
D) A list of services offered by the company as of the start of a fiscal year. 
A) The actual cost associated with repairing a customer's car. 
B) The employee who answered a customer service phone call. 
C) The amount of cash received from issuing stock. 
D) A list of services offered by the company as of the start of a fiscal year.

Question 15

Picking ticket number is most likely to be a primary key in which entity of an expanded revenue cycle REA diagram?

Accepted Answer

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.

Question 16

Type and group entities are similar in that both are abstractions that represent sets of

Accepted Answer

A) objects. 
B) semantics. 
C) attributes. 
D) tables. 
A) objects. 
B) semantics. 
C) attributes. 
D) tables.

Question 17

Which of the following is not one of the four main events in a typical production cycle REA diagram?

Accepted Answer

A) Issuance of raw materials. 
B) Order raw materials. 
C) Use of labor in production. 
D) Use of machinery and equipment in production. 
A) Issuance of raw materials. 
B) Order raw materials. 
C) Use of labor in production. 
D) Use of machinery and equipment in production.

Question 18

Identify the entity that stores most of the data typically found in the employee master file.

Accepted Answer

A) Time Worked. 
B) Employee. 
C) Salary. 
D) Payroll. 
A) Time Worked. 
B) Employee. 
C) Salary. 
D) Payroll.

Question 19

Concerning the relationship from the Rent Item to the Receive Cash events: 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.

Accepted Answer

A) 0;1 
B) 1;1 
C) 1;N 
D) N;M 
A) 0;1 
B) 1;1 
C) 1;N 
D) N;M

Question 20

Employees and Training entities is ________ ,because a given employee will,over time,attend numerous training courses and,conversely,several employees may attend the same specific training class.

Accepted Answer

A) 1:1 
B) 1:N 
C) M:N 
D) 1:M 
A) 1:1 
B) 1:N 
C) M:N 
D) 1:M

Exam 19: Special Topics in Rea Modeling

Identify the business activity below that cannot be modeled using an REA diagram.

Using an REA database design,which is the most likely primary key for the Pay for Goods table?

The relationship between the Disburse Cash and Issue Stock events is modeled as being ________ because each stock issuance may be linked to many dividend payments and,conversely,a particular dividend payment may be related to multiple different issuances of stock.

Which of the following accurately represents typical cardinalities for two entities in the HR/Payroll cycle?

Which of the following accurately represents typical cardinalities for two entities in the finance cycle?

Which of the following diagrams represents a situation where deliveries are frequently made to the specific warehouse where the delivered goods will be stored?

Which of the following accurately represents typical cardinalities for two entities in the production cycle?

M:N agent-event relationships occur whenever an activity is performed by ________ employee and management wants to retain the ability to monitor ________ performance.

The relationship between the Disburse Cash and Issue Stock events is modeled as being M:N for all except which of the following reasons?

The relationship between the Skills and Training entities is ________ ,because each course is designed to develop a specific skill,but each skill may be taught many different times.

Which of the following diagrams represents a situation where a business that rents lawn mowers (not all of which get rented)writes separate rental agreements for each mower,so renters don't have to return all the rented items at the same time?

Using an REA database design,which is the most likely primary key for the Inventory-Request_Goods table?

Identify the event below where information associated with the event most likely will need to be retained for years.

Picking ticket number is most likely to be a primary key in which entity of an expanded revenue cycle REA diagram?

Type and group entities are similar in that both are abstractions that represent sets of

Which of the following is not one of the four main events in a typical production cycle REA diagram?

Identify the entity that stores most of the data typically found in the employee master file.

Concerning the relationship from the Rent Item to the Receive Cash events: 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.

Employees and Training entities is ________ ,because a given employee will,over time,attend numerous training courses and,conversely,several employees may attend the same specific training class.

Conceptual Foundations of Accounting Information Systems

Overview of Transaction Processing and Enterprise Resource Planning Systems

Systems Documentation Techniques

Relational Databases

Computer Fraud

Computer Fraud and Abuse Techniques

Control and Accounting Information Systems

Controls for Information Security

Confidentiality and Privacy Controls

Processing Integrity and Availability Controls

Auditing Computer-Based Information Systems

The Revenue Cycle: Sales to Cash Collections

The Expenditure Cycle: Purchasing to Cash Disbursements

The Production Cycle

The Human Resources Management and Payroll Cycle

General Ledger and Reporting System

Database Design Using the Rea Data Model

Implementing an Rea Model in a Relational Database

Introduction to Systems Development and Systems Analysis

Ais Development Strategies

Systems Design, implementation, and Operation

Filters

M:N agent-event relationships occur whenever an activity is performed by employee and management wants to retain the ability to monitor performance.

Concerning the relationship from the Rent Item to the Receive Cash events: 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.