Question 1

In a relational database,details about activities such as Cleaning,X-Rays,Fillings,Root Canals,Crowns,and Extractions would all be stored in which table?

Accepted Answer

A) Services. 
B) Sales. 
C) Inventory. 
D) Patient. 
A) Services. 
B) Sales. 
C) Inventory. 
D) Patient.

Question 2

The minimum cardinality from the Sales event to the Services entity is most likely 1 because

Accepted Answer

A) every sale includes performing a service. 
B) a service is only recorded once a sale has occurred. 
C) only 1 service is provided for each sale. 
D) the minimum cardinality is always set to be 1. 
A) every sale includes performing a service. 
B) a service is only recorded once a sale has occurred. 
C) only 1 service is provided for each sale. 
D) the minimum cardinality is always set to be 1.

Question 3

A relationship between Skills and Employees is typically modeled as M:N in an REA database model since

Accepted Answer

A) one employee may possess many skills,and one skill may be possessed by more than one employee. 
B) many employees possess skills,and many skills are possessed by employees. 
C) employees can be trained to learn all skills,and all skills are possessed by at least one employee. 
D) The relationship would be 1:N not M:N,because most employees are hired for a specific job that requires a specific skill,even though a specific job could be done by many employees. 
A) one employee may possess many skills,and one skill may be possessed by more than one employee. 
B) many employees possess skills,and many skills are possessed by employees. 
C) employees can be trained to learn all skills,and all skills are possessed by at least one employee. 
D) The relationship would be 1:N not M:N,because most employees are hired for a specific job that requires a specific skill,even though a specific job could be done by many employees.

Question 4

In the table called Perform Machine Operations,which is the most likely primary key?

Accepted Answer

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.

Question 5

In which entity would information about depreciation formula(s)and assumption(s)be stored in an REA model?

Accepted Answer

A) Resource. 
B) Event. 
C) Agent. 
D) Both resource and agent. 
A) Resource. 
B) Event. 
C) Agent. 
D) Both resource and agent.

Question 6

Sales order number is most likely to be a foreign 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 7

When modeling the issuance of debt,the maximum cardinality from Disburse Cash to Issue Debt is 1 because

Accepted Answer

A) interest is usually only paid at the maturity date. 
B) one check is written for the total interest due. 
C) The Issue Debt event is not related to Disburse Cash event;cash is received,not given. 
D) The minimum cardinality would be 1,but the maximum cardinality should be N. 
A) interest is usually only paid at the maturity date. 
B) one check is written for the total interest due. 
C) The Issue Debt event is not related to Disburse Cash event;cash is received,not given. 
D) The minimum cardinality would be 1,but the maximum cardinality should be N.

Question 8

An REA diagram for the production cycle models the relationships between the Perform Job Operations event and the Job Operations List entity as 1:N because

Accepted Answer

A) time standards change over time. 
B) one specific activity has only one standard time for completion. 
C) activities are only performed once on work in process jobs. 
D) many activities are usually required for specific work in process jobs. 
A) time standards change over time. 
B) one specific activity has only one standard time for completion. 
C) activities are only performed once on work in process jobs. 
D) many activities are usually required for specific work in process jobs.

Question 9

Identify the inventory valuation method below that cannot be calculated in a database created using an REA modeling approach.

Accepted Answer

A) LIFO. 
B) FIFO. 
C) Weighted Average. 
D) none of the above 
A) LIFO. 
B) FIFO. 
C) Weighted Average. 
D) none of the above

Question 10

Which of the following diagrams represents the cardinality pairs in a situation where goods don't have to be requisitioned,but if they are,requisitions are approved and processed before purchase orders are issued?

Accepted Answer

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

Question 11

Which of the following diagrams represents the cardinality pairs in a situation where a finished product requires one or more labor operations,and labor usage is recorded to specific production runs?

Accepted Answer

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

Question 12

Which of the following diagrams represents a situation where one or more warehouses may be empty,and production of new products has been delayed due to difficulty obtaining materials?

Accepted Answer

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

Question 13

The minimum cardinalities between a location,such as Warehouse,and a resource,like Inventory,will likely be 0 for all except which of the following reasons?

Accepted Answer

A) One specific inventory item could be stored at several different warehouses. 
B) A warehouse could be currently empty. 
C) Not all kinds of inventory are stored at each warehouse. 
D) Inventory could include products not yet available for sale. 
A) One specific inventory item could be stored at several different warehouses. 
B) A warehouse could be currently empty. 
C) Not all kinds of inventory are stored at each warehouse. 
D) Inventory could include products not yet available for sale.

Question 14

Which of the following diagrams represents the cardinality pairs in a situation where many people apply for a specific position,and some of the applicants have applied for the position in the past?

Accepted Answer

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

Question 15

Identify the entity linked to almost every other entity in an REA diagram for HRM/payroll cycles.

Accepted Answer

A) Employee. 
B) Job title. 
C) Payroll. 
D) Salary. 
A) Employee. 
B) Job title. 
C) Payroll. 
D) Salary.

Question 16

In an expenditure cycle diagram,which of the following is an example of an event that larger organizations might want to include in their extended REA model?

Accepted Answer

A) Request. 
B) Order. 
C) Ship Order. 
D) Fill Order. 
A) Request. 
B) Order. 
C) Ship Order. 
D) Fill Order.

Question 17

Supplier number is least likely to be a foreign key in

Accepted Answer

A) Order Inventory. 
B) Disburse Cash. 
C) Receive Inventory. 
D) Warehouse. 
A) Order Inventory. 
B) Disburse Cash. 
C) Receive Inventory. 
D) Warehouse.

Question 18

In a database created using an REA model,the Bill of Materials entity is most analogous to

Accepted Answer

A) the "bill" that can be sent to the customer who order the finished good(s). 
B) the "recipe" needed to produce the finished good(s). 
C) the "receipt" for the purchase of specific raw materials. 
D) the "audit trail" that can be used to verify a finished good(s)was actually produced. 
A) the "bill" that can be sent to the customer who order the finished good(s). 
B) the "recipe" needed to produce the finished good(s). 
C) the "receipt" for the purchase of specific raw materials. 
D) the "audit trail" that can be used to verify a finished good(s)was actually produced.

Question 19

Explicitly identifying the different employees who participate in each event by their job functions is helpful when verifying

Accepted Answer

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.

Question 20

Where are depreciation expenses recorded in a database created using an REA modeling approach?

Accepted Answer

A) As a resource. 
B) As an event. 
C) As an agent. 
D) Depreciation expenses would not be modeled. 
A) As a resource. 
B) As an event. 
C) As an agent. 
D) Depreciation expenses would not be modeled.

Exam 19: Special Topics in Rea Modeling

In a relational database,details about activities such as Cleaning,X-Rays,Fillings,Root Canals,Crowns,and Extractions would all be stored in which table?

The minimum cardinality from the Sales event to the Services entity is most likely 1 because

A relationship between Skills and Employees is typically modeled as M:N in an REA database model since

In the table called Perform Machine Operations,which is the most likely primary key?

In which entity would information about depreciation formula(s)and assumption(s)be stored in an REA model?

Sales order number is most likely to be a foreign key in which entity of an expanded revenue cycle REA diagram?

When modeling the issuance of debt,the maximum cardinality from Disburse Cash to Issue Debt is 1 because

An REA diagram for the production cycle models the relationships between the Perform Job Operations event and the Job Operations List entity as 1:N because

Identify the inventory valuation method below that cannot be calculated in a database created using an REA modeling approach.

Which of the following diagrams represents the cardinality pairs in a situation where goods don't have to be requisitioned,but if they are,requisitions are approved and processed before purchase orders are issued?

Which of the following diagrams represents the cardinality pairs in a situation where a finished product requires one or more labor operations,and labor usage is recorded to specific production runs?

Which of the following diagrams represents a situation where one or more warehouses may be empty,and production of new products has been delayed due to difficulty obtaining materials?

The minimum cardinalities between a location,such as Warehouse,and a resource,like Inventory,will likely be 0 for all except which of the following reasons?

Which of the following diagrams represents the cardinality pairs in a situation where many people apply for a specific position,and some of the applicants have applied for the position in the past?

Identify the entity linked to almost every other entity in an REA diagram for HRM/payroll cycles.

In an expenditure cycle diagram,which of the following is an example of an event that larger organizations might want to include in their extended REA model?

Supplier number is least likely to be a foreign key in

In a database created using an REA model,the Bill of Materials entity is most analogous to

Explicitly identifying the different employees who participate in each event by their job functions is helpful when verifying

Where are depreciation expenses recorded in a database created using an REA modeling approach?

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