Question 1

In an REA diagram for the HR/Payroll cycle,the relationship between Employees and Training is typically M:N for all except which of the following reasons?

Accepted Answer

A) One employee may attend the same training event more than once. 
B) Each employee may attend more than one training event. 
C) Each training event may have more than one employee attend. 
D) One training event may be offered more than once. 
A) One employee may attend the same training event more than once. 
B) Each employee may attend more than one training event. 
C) Each training event may have more than one employee attend. 
D) One training event may be offered more than once.

Question 2

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 3

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 4

Relationships between resources and agents,such as Inventory and Supplier,reflect the best practice of identifying preferred and alternative suppliers for specific inventory items.Similar relationships between resources and employees can be used to model ________ and ________.

Accepted Answer

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

Question 5

The relationship between the Recruiting event and Job Applicants is modeled as being ________ because many people typically apply for each job opening,but a given individual may also respond to more than one recruiting event.

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 6

Which of the following diagrams represents the cardinality pairs in a situation where interviews are conducted individually,and job applicants are able to interview for one or more positions?

Accepted Answer

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

Question 7

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 8

Warehouse number is most likely to be a foreign key in

Accepted Answer

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

Question 9

In which entity would an item's actual cost information most likely be maintained?

Accepted Answer

A) Inventory entity. 
B) Order_Inventory entity. 
C) Inventory-Order_Inventory entity. 
D) Cost entity. 
A) Inventory entity. 
B) Order_Inventory entity. 
C) Inventory-Order_Inventory entity. 
D) Cost entity.

Question 10

Customer number is least likely to be a foreign key in which entity of an an expanded revenue cycle REA diagram?

Accepted Answer

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.

Question 11

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 12

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

Accepted Answer

A) Customers. 
B) Fill Customer Order. 
C) Ship Order. 
D) Take Customer Order. 
A) Customers. 
B) Fill Customer Order. 
C) Ship Order. 
D) Take Customer Order.

Question 13

Which of the following diagrams represents a situation where items rented by a customer must be returned intact,and several rented items could be returned at the same time?

Accepted Answer

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

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

Describe the four main events of interest included in a typical production cycle REA diagram.

Accepted Answer

The four main events of interest include

Question 16

What are the benefits of an integrated enterprise-wide data model?

Accepted Answer

One of the benefits of an integrated ent

Question 17

A groups entity is used to depict the ________ relationship.

Accepted Answer

A) is-a-kind-of 
B) is-a-member-of 
C) is-a-piece-of 
D) is-a-group-of 
A) is-a-kind-of 
B) is-a-member-of 
C) is-a-piece-of 
D) is-a-group-of

Question 18

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 19

A REA diagram can be used to verify whether job functions are properly segregated.

Accepted Answer

A) True 
 B)False

Question 20

Financial Institution number is most likely to be a foreign key in

Accepted Answer

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

Exam 19: Special Topics in Rea Modeling

In an REA diagram for the HR/Payroll cycle,the relationship between Employees and Training is typically M:N for all except which of the following reasons?

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

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

Relationships between resources and agents,such as Inventory and Supplier,reflect the best practice of identifying preferred and alternative suppliers for specific inventory items.Similar relationships between resources and employees can be used to model ________ and ________.

The relationship between the Recruiting event and Job Applicants is modeled as being ________ because many people typically apply for each job opening,but a given individual may also respond to more than one recruiting event.

Which of the following diagrams represents the cardinality pairs in a situation where interviews are conducted individually,and job applicants are able to interview for one or more positions?

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

Warehouse number is most likely to be a foreign key in

In which entity would an item's actual cost information most likely be maintained?

Customer number is least likely to be a foreign key in which entity of an an expanded revenue cycle REA diagram?

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

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

Which of the following diagrams represents a situation where items rented by a customer must be returned intact,and several rented items could be returned at the same time?

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

Describe the four main events of interest included in a typical production cycle REA diagram.

What are the benefits of an integrated enterprise-wide data model?

A groups entity is used to depict the ________ relationship.

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

A REA diagram can be used to verify whether job functions are properly segregated.

Financial Institution number is most likely to be a foreign key in

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

Relationships between resources and agents,such as Inventory and Supplier,reflect the best practice of identifying preferred and alternative suppliers for specific inventory items.Similar relationships between resources and employees can be used to model and .