Deck 2: Accounting Databases

Question 1

When using an accounting database system, such as QuickBooks, what happens when an existing customer name is entered on an onscreen invoice form?

A)The DBMS prompts you to enter the address and contact information.
B)The DBMS retrieves inventory information and inserts it into the invoice.
C)The DBMS retrieves address and contact information and inserts it into the invoice.
D)The DBMS retrieves tax information and inserts it into the invoice.

Answer 1

C

Question 2

The DBMS software drives the database ________.

Answer 2

engine

Question 3

While auditing the Accounts Payable records, the auditor discovers an entry for Coffee Emporium with an address of 809 Main St., St. Louis MO and another entry for Coffee Emporium with an address of 809 Main Street, St. Louis MO. Each entry has a different vendor number. Which of the following statements is false?

A)The database views these as two separate accounts.
B)Data was entered into the database incorrectly.
C)The data needs scrubbing.
D)The onscreen form for entering vendor information correctly performed data validation.

Answer 3

D

Question 4

Database management system (DBMS)software transfers data from the accounting software to the database.

Question 5

Data stored in a ________ may be current data, historical data, or future estimates.

Question 6

Nancy Smith comes in to EspressoCoffee to provide her new address and you make the appropriate updates. When preparing a sales receipt for her a week later you notice Nancy's old address appears on receipt. What does this indicate about the database?

A)The address information was updated for the wrong Nancy Smith.
B)The same customer was entered into the database multiple times.
C)The database is working correctly.
D)Nancy Smith's order was entered incorrectly.

Question 7

You are an intern in a large company. The company would like to improve the communications between the accountants and IT. Because of your background in AIS, you are asked to train the accountants. Your assignment is to describe to your colleagues how data flows through the accounting system architecture when a new customer is entered in the accounting software.

Question 8

The ________ is responsible for managing the enterprise's databases.

Question 9

Acme Shoes rushed development of their new accounting system. They spent 20% of the time in the design phase. How much time will Acme spend maintaining the new accounting system?

A)40%
B)75%
C)80%
D)90%

Question 10

A database engine is another name for a database program.

Question 11

The ________ inserts, updates, and deletes data in the database.

Question 12

Which tier in the accounting system architecture that consists of onscreen forms?

A)User tier
B)Application tier
C)Database tier
D)Accounting tier

Question 13

Database Management Systems does all the following except?

A)transfer data from the accounting software to the database
B)delete data from the database
C)provide an interface for entering data
D)run queries

Question 14

What does the DBMS software do?

Question 15

You are an intern in a large company. The company would like to improve the communications between the accountants and IT. Because of your background in AIS, you are asked to train the accountants. Your assignment is to describe how data flows through the accounting system architecture when a report is run against the database. Start with requesting the report.

Question 16

Data stored in a data warehouse is used for routine business activities.

Question 17

Describe the architecture of an accounting system. In which tier does each element reside?

Question 18

Entering data once eliminates the possibility of updating some, but not all of the other entries.

Question 19

________ provides an interface for the user to enter data in onscreen forms and view reports.

Question 20

According to the Pareto Principle, if you spend 80% of the time designing a database, you will spend 20% of your time maintaining the database.

Question 21

In a relational database, the database tables should not have any connections to other tables in the database.

Question 22

Match the database type to the corresponding structure.

A)Multiple Tables
B)Multiple Parents and Multiple Children
C)One Parent and Multiple Children
Network Database

Question 23

________ databases are databases containing data collected by other organizations.

Question 24

A database table that stores data about items a business sells is used in the Sales cycle and the Purchasing cycle.

Question 25

What are the structures of a relational database, hierarchical database, and a network database? How is data retrieved from each of these types of databases?

Question 26

What is an operational database and a data warehouse? How are they different?

Question 27

When retrieving data from a network database, what do you need to know?

A)Record address
B)Database table structure
C)Table names
D)Primary keys

Question 28

In a hierarchical database, data is retrieved using record addresses.

Question 29

The intersection table's primary key is a composite primary key.

Question 30

In a network database, a parent record can have many child records and each child record can have only one parent record.

Question 31

When retrieving data from a hierarchical database, which of the following is false?

A)You need to know the record address of the data.
B)You need to understand the database structure.
C)You need to know how the tables are related.
D)You need to understand the parent/child record relationship.

Question 32

Match the database type to the corresponding structure.

A)Multiple Tables
B)Multiple Parents and Multiple Children
C)One Parent and Multiple Children
Relational Database

Question 33

What IT professionals call people or things, accounting professionals call objects.

Question 34

Match the database type to the corresponding structure.

A)Multiple Tables
B)Multiple Parents and Multiple Children
C)One Parent and Multiple Children
Hierarchical Database

Question 35

An intersection table transforms a many-to-many relationship to two one-to-many relationships.

Question 36

To retrieve data from a network database you need to know the ________ of the data.

Question 37

In a one-to-one relationship, for each record in one database table there are many records in a related table.

Question 38

What is the difference between a relational database and a network database?

Question 39

How are hierarchical databases and network databases similar? How are they different?

Question 40

Who are the people responsible for establishing policies for database security?

A)Database administrators and system users
B)Internal auditors and security personnel
C)Internal auditors and database administrators
D)Database administrators and security personnel

Question 41

To create a relational database based on the payroll cycle, which types of data should be recorded in the database?

A)Employee information and sales invoices
B)Employee information and number of hours worked
C)Number of hours worked and inventory information
D)Number of hours worked and purchase orders

Question 42

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Employee

Question 43

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Purchase Order

Question 44

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Time Worked

Question 45

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Customer

Question 46

Generally, the relationship between a table that stores sales order data and a table that stores inventory data is ________.

Question 47

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Account Transactions

Question 48

In the Database Builder Realm database programmers work with the database users to identify user requirements.

Question 49

To create a relational database based on the purchasing cycle, which types of data should be recorded in the database?

A)Vendors, Inventory items, Invoices
B)Inventory items, Purchase orders, Invoices
C)Vendors, Inventory items, Purchase orders
D)Customers, Purchase orders, Invoices

Question 50

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
Cash Receipts

Question 51

A composite primary key consists of two or more foreign keys.

Question 52

An intersection table's primary key is a(n)________.

Question 53

Which of the following tables is least likely to be used in the Payroll cycle?

A)Time Worked
B)Cash Payment
C)Cash Receipts
D)Withholding

Question 54

Database ________ store pieces of information about people, events, and objects.

Question 55

To record information about people in a database, you need to following types of tables except?

A)Customer table
B)Item table
C)Employee table
D)Vendor table

Question 56

Match the database table to the appropriate transaction cycle.

A)Banking Cycle
B)Payroll Cycle
C)Financial Cycle
D)Sales Cycle
E)Purchasing Cycle
General Ledger

Question 57

Generally, the relationship between a table that stores customer data and table that stores sales order data is ________.

Question 58

Which statement is true regarding a one-to-many relationship?

A)For each one record in one database table there is one record in the related table.
B)This type of relationship is problematic when building a database and must be eliminated using an intersection table.
C)One-to-many relationships are the most common type of relationships in a relational database.
D)Many records in one table relate to many records in a related table.

Question 59

Database ________ are used to search the database and retrieve specific data from one or more database tables.

Question 60

________ tables are placed between two tables with many-to-many relationship to create two one-to-many relationships.

Question 61

Use the database tables below to answer the following questions.
Which table's primary key has a composite primary key?

A)VENDORS
B)PURCHASE ORDERS
C)ITEMS
D)PO LINE

Question 62

What is the purpose of a foreign key? Provide an example.

Question 63

Use the database tables below to answer the following questions.
Which table is an intersection table?

A)TimeSheets
B)TS Line
C)Employees
D)Projects

Question 64

What are the basic steps for creating an accounting database?

Question 65

Use the database tables below to answer the following questions.
Which of the relationships below is a many-to-many relationship?

A)VENDORS, PURCHASE ORDERS
B)PURCHASE ORDERS, ITEMS
C)ITEMS, PO LINE
D)PO LINE, VENDORS

Question 66

In which phase of the SDLC is DBMS software used to transform the database model into an actual database?

A)Analysis phase
B)Design phase
C)Build/Buy phase
D)Install phase

Question 67

By using an intersection table, which field can be removed from the PURCHASE ORDERS table?

A)PO No
B)PO Date
C)Item No
D)Shipping

Question 68

The ________ table is an intersection table.

A)VENDORS
B)PURCHASE ORDERS
C)ITEMS
D)PO LINE

Question 69

Describe the possible types of database issues or anomalies.

Question 70

Use the database tables below to answer the following questions.
Which field in the PURCHASE ORDERS table is a foreign key?

A)PO No
B)PO Date
C)Shipping
D)Vendor ID

Question 71

By using an intersection table, which field can be removed from the TimeSheet table?

A)Week Ending
B)Total Hours
C)Employee ID
D)Project ID

Question 72

Use the database tables below to answer the following questions.
Which of the relationships below is a many-to-many relationship?

A)TimeSheets, Projects
B)Employee, TimeSheets
C)TimeSheets, TS Line
D)Projects, TS Line

Question 73

In which phase of the SDLC is the database documented using entity relationship diagrams?

A)Analysis phase
B)Design phase
C)Build/Buy phase
D)Install phase

Question 74

Normalization is the process of increasing data redundancy in a relational database.

Question 75

Use the database tables below to answer the following questions.
Which field in the TimeSheet table is a foreign key?

A)Time Sheet ID
B)Employee ID
C)Total Hours
D)Week Ending

Question 76

Use the database tables below to answer the following questions.
Which table's primary key has a composite primary key?

A)Employees
B)TimeSheet
C)Projects
D)TS Line

Question 77

What is a composite primary key and what is its purpose?

Question 78

What are the basic steps for creating an intersection table?

Question 79

All the following statements about intersection tables are true except?

A)Intersection tables remove many-to-many relationships.
B)Only one field in an intersect table is needed to uniquely identify a record.
C)An intersection table's primary key is a composite key.
D)The primary key for the intersection table includes the foreign keys of the tables.

Question 80

Describe the types of relationships possible between tables in a relational database. Indicate whether each relationship is desirable in a relational database.