Question 1

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. B

Question 2

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. B

Question 3

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. D

Question 4

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 5

While not required,connecting the Time Used entity to specific business events enables

Accepted Answer

A) evaluating performance at a very detailed level. 
B) general performance evaluation. 
C) evaluating the quality of the services received. 
D) determining productivity of employees, such as how many customer calls were made, or how many sales were made. 
A) evaluating performance at a very detailed level. 
B) general performance evaluation. 
C) evaluating the quality of the services received. 
D) determining productivity of employees, such as how many customer calls were made, or how many sales were made.

Question 6

Data about actual raw materials used in production is most appropriately stored which of the entities below?

Accepted Answer

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.

Question 7

A dental office would likely model the relationships between the Sales event and both the Services and Supplies Resource entities as

Accepted Answer

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

Question 8

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 9

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.

Question 10

One of the benefits of an integrated enterprise-wide data model is that

Accepted Answer

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 are benefits of an integrated enterprise-wide data model. 
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 are benefits of an integrated enterprise-wide data model.

Question 11

For a service business,the minimum cardinalities between Sales event and Inventory entity are most likely both 0 for all except which of the following reasons?

Accepted Answer

A) Service businesses don't sell inventory, they only use inventory to perform services. 
B) A sale doesn't have to include any inventory. 
C) Inventory can exist that hasn't been part of a sale yet. 
D) Some services only require labor. 
A) Service businesses don't sell inventory, they only use inventory to perform services. 
B) A sale doesn't have to include any inventory. 
C) Inventory can exist that hasn't been part of a sale yet. 
D) Some services only require labor.

Question 12

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 13

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 14

In an REA model,rental transactions differ from sales transactions in that

Accepted Answer

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) each rental has a renter number. 
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) each rental has a renter number.

Question 15

The relationship between the Rent Item and Return Item events is most likely 1:1 for all except which of the following reasons?

Accepted Answer

A) A return must be for a rented item. 
B) A rented item can only be returned once. 
C) Rented items are accounted for separately. 
D) All rented items must be returned. 
A) A return must be for a rented item. 
B) A rented item can only be returned once. 
C) Rented items are accounted for separately. 
D) All rented items must be returned.

Question 16

In an REA diagram for the HR/Payroll cycle,the ________ relationship between Skills and Recruiting reflects the fact that one specific advertisement may list several specific skills and,over time,there may be several advertisements for one specific skill.

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 17

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 18

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 19

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 20

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.

Exam 19: Special Topics in Rea Modeling

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

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

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

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?

While not required,connecting the Time Used entity to specific business events enables

Data about actual raw materials used in production is most appropriately stored which of the entities below?

A dental office would likely model the relationships between the Sales event and both the Services and Supplies Resource entities as

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

One of the benefits of an integrated enterprise-wide data model is that

For a service business,the minimum cardinalities between Sales event and Inventory entity are most likely both 0 for all except which of the following reasons?

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

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?

In an REA model,rental transactions differ from sales transactions in that

The relationship between the Rent Item and Return Item events is most likely 1:1 for all except which of the following reasons?

In an REA diagram for the HR/Payroll cycle,the ________ relationship between Skills and Recruiting reflects the fact that one specific advertisement may list several specific skills and,over time,there may be several advertisements for one specific skill.

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?

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

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.

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

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