Question 1

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 2

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 3

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 4

Sales order 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 5

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 6

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)  Those activities would be stored as part of a relationship, not a table. 
A)  Services 
B)  Sales 
C)  Inventory 
D)  Those activities would be stored as part of a relationship, not a table.

Question 7

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 8

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 9

Why might an REA diagram show relationships between resources and agents?

Accepted Answer

For example,the REA model for the expend

Question 10

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 11

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) 
  
A) 
  
B) 
  
C) 
  
D)

Question 12

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.

Question 13

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 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

A type entity is used to depict the following 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 16

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 17

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 18

Describe the relationships between Recruiting event and Skills,and between Recruiting event and Job Applicants.

Accepted Answer

The Recruiting event entity stores data

Question 19

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 20

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)

Exam 19: Special Topics in Rea Modeling

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

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

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?

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

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

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?

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

Why might an REA diagram show relationships between resources and agents?

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?

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

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?

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

A type entity is used to depict the following relationship.

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?

Warehouse number is most likely to be a foreign key in

Describe the relationships between Recruiting event and Skills,and between Recruiting event and Job Applicants.

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

Accounting Information Systems: an Overview

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