Question 1

In which entity would an item's standard 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 2

Digital assets will affect the REA models of the revenue and expenditure cycles.

Accepted Answer

A) True 
 B)False

Question 3

Which of the following diagrams represents the cardinality pairs in a situation where supervisors conduct individual performance evaluations with each of the employees they supervise?

Accepted Answer

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

Question 4

Which of the following diagrams represents the cardinality pairs in a situation where a specific skill is taught at training sessions,but training is not offered for all skills at each session?

Accepted Answer

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

Question 5

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 6

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 7

The temporal difference between Request Inventory and Order Inventory is reflected by the

Accepted Answer

A) Request Inventory minimum cardinality of 1. 
B) Request Inventory maximum of N. 
C) Order Inventory maximum of N. 
D) Order Inventory minimum of 0. 
A) Request Inventory minimum cardinality of 1. 
B) Request Inventory maximum of N. 
C) Order Inventory maximum of N. 
D) Order Inventory minimum of 0.

Question 8

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 9

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 10

In addition to modeling Resources,Events,and Agents,identify the two additional concepts an organization will need to incorporate if it wishes to extend the REA to include information about firm policies.

Accepted Answer

A) Type and Rules. 
B) Rules and Group. 
C) Group and Rules. 
D) Type and Group. 
A) Type and Rules. 
B) Rules and Group. 
C) Group and Rules. 
D) Type and Group.

Question 11

The Interview event stores detailed data about each job interview.Since hiring only happens once,but there may have been several interviews,Interview is linked to the Hire Employees event in a(n)________ relationship.

Accepted Answer

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

Question 12

The textbook explicitly identifies ________ as situation where a properly designed database can yield tax benefits.

Accepted Answer

A) meal and entertainment expenses 
B) salary expenses 
C) travel expenses 
D) depreciation expenses 
A) meal and entertainment expenses 
B) salary expenses 
C) travel expenses 
D) depreciation expenses

Question 13

Which of the following represents the cardinality pairs in a situation where a finished product requires one or more machine operations,and machines usage is tracked by specific production run(s)?

Accepted Answer

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

Question 14

Information about job roles is simply another ________ in the Employee table.

Accepted Answer

A) resource 
B) event 
C) agent 
D) attribute 
A) resource 
B) event 
C) agent 
D) attribute

Question 15

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 16

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.

Question 17

Which of the following diagrams represents a situation where a firm offers some services that have not ever been sold,offers other services that have been performed many times,and provides services sometimes performed together to clients?

Accepted Answer

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

Question 18

Assume an organization sells digital photographs to customers through its website (the company only sells photographs in digital format,it does not provide a physical copy of any photograph).Identify the attribute below that the organization would not need in its Inventory entity.

Accepted Answer

A) Reorder point. 
B) Price. 
C) Photograph description. 
D) Primary key. 
A) Reorder point. 
B) Price. 
C) Photograph description. 
D) Primary key.

Question 19

Since the same inventory items may be stored in several different warehouses,the maximum cardinality from Inventory to Warehouse is most likely

Accepted Answer

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

Question 20

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.

Exam 19: Special Topics in Rea Modeling

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

Digital assets will affect the REA models of the revenue and expenditure cycles.

Which of the following diagrams represents the cardinality pairs in a situation where supervisors conduct individual performance evaluations with each of the employees they supervise?

Which of the following diagrams represents the cardinality pairs in a situation where a specific skill is taught at training sessions,but training is not offered for all skills at each session?

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

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?

The temporal difference between Request Inventory and Order Inventory is reflected by the

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

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

In addition to modeling Resources,Events,and Agents,identify the two additional concepts an organization will need to incorporate if it wishes to extend the REA to include information about firm policies.

The Interview event stores detailed data about each job interview.Since hiring only happens once,but there may have been several interviews,Interview is linked to the Hire Employees event in a(n)________ relationship.

The textbook explicitly identifies ________ as situation where a properly designed database can yield tax benefits.

Which of the following represents the cardinality pairs in a situation where a finished product requires one or more machine operations,and machines usage is tracked by specific production run(s)?

Information about job roles is simply another ________ in the Employee table.

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?

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 diagrams represents a situation where a firm offers some services that have not ever been sold,offers other services that have been performed many times,and provides services sometimes performed together to clients?

Assume an organization sells digital photographs to customers through its website (the company only sells photographs in digital format,it does not provide a physical copy of any photograph).Identify the attribute below that the organization would not need in its Inventory entity.

Since the same inventory items may be stored in several different warehouses,the maximum cardinality from Inventory to Warehouse is most likely

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?

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.