Deck 13: Developing a Relational Database for an Accounting Information System

Question 1

Which of the following statements regarding normal form is not correct?

A) First normal form places all repeated data elements in separate tables and assigns appropriate keys.
B) Second normal form places all nonkey fields that are fully specified by something other than the complete key in separate tables.
C) The second normal form is relevant only if a record has a compound key.
D) The third normal form places all redundant key fields in separate tables.

Answer 1

D

Question 2

What would be a likely primary key for the customer table?

A) Customer name
B) Customer code
C) Invoice number
D) Invoice date

Answer 2

B

Question 3

The following data apply to the next two questions:Consider the following open purchase order file in which each record contains the following fields:delivery instructionspurchase order datepart numberpurchase order numberquantity orderedunit pricevendor number
Consider the following open purchase order file in which each record contains the following fields:
delivery instructions
purchase order date
part number
purchase order number
quantity ordered
unit price
vendor number
What would be the key for the new file created in Question 10?

A) Part number/quantity ordered
B) Part number/vendor number
C) Purchase order number/part number
D) Purchase order number/quantity ordered

Answer 3

C

Question 4

A method for arranging data elements in a way that reduces anomalies is referred to as which of the following?

A) Internalization
B) Normalization
C) Visualization
D) Assimilation

Question 5

The participation of which of the following individuals is not necessary in the development of a database system?

A) Accountants
B) Marketing managers
C) Human resource managers
D) Board of directors

Question 6

A primary key is one or a group of data elements that uniquely identifies what?

A) A file
B) A record
C) A transaction
D) A byte

Question 7

The following data apply to the next two questions:Consider the following open purchase order file in which each record contains the following fields:delivery instructionspurchase order datepart numberpurchase order numberquantity orderedunit pricevendor number
Consider the following open purchase order file in which each record contains the following fields:
delivery instructions
purchase order date
part number
purchase order number
quantity ordered
unit price
vendor number
What data elements should be moved to a separate file to put the open purchase order file in the first normal form?

A) Part number, unit price, quantity ordered
B) Part number, vendor number, purchase order number, quantity ordered
C) Purchase order number, quantity ordered, part number
D) Purchase order number, unit price, quantity ordered

Question 8

Which of the following best describes a transitive dependency?

A) A transitive dependency exists when a nonkey data element depends on a primary key data element.
B) A transitive dependency exists when a nonkey data element depends on another nonkey data element.
C) A transitive dependency exists when a primary key data element depends on another primary key element.
D) A transitive dependency exists when a primary key data element depends on a nonkey element.

Question 9

Which of the following statements is true about symbols used in the entity-relationship diagram?

A) A line links an attribute to an attribute.
B) An ellipse represents an attribute.
C) A diamond represents an attribute.
D) A square represents an entity.

Question 10

Which of the following is the first step in developing a database for an accounting system using the REA framework approach?

A) Identify and document the relationships among the events, resources, and agents that are of interest to users.
B) Identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events.
C) Identify and document attributes that are related to the resources, events, agents, and relationships that are of interest to users.
D) Determine what tables to create and what data elements to put in which tables by referring to an E-R diagram.

Question 11

Which of the following data elements are called repeating data elements in an invoicing application?

A) Product number, product description, invoice number, customer code
B) Product number, product description, unit sales price, quantity sold
C) Product number, unit sales price, invoice date, quantity sold
D) Product number, unit sales price, customer city, customer code

Question 12

Which of the following statements regarding normal forms is incorrect?

A) A table is in first normal form if it has multivalued or repeating data elements.
B) A table that has a single primary key is in second normal form.
C) Converting a table into second normal form applies only to a table that has a composite key.
D) A table is in third normal form if it is in second normal form and has no transitive dependencies.

Question 13

What does an entity in the REA framework consist of?

A) Resource, agent, and organization
B) Resource, organization, and event
C) Event, agent, and organization
D) Resource, agent, and event

Question 14

In the REA framework, relationships among entities can be which of the following?

A) One-to-one
B) One-to-many (many-to-one)
C) Many-to-many
D) All of the above

Question 15

What does converting a table with multiple values into first normal form accomplish?

A) Reduction of data redundancy
B) Elimination of the risk of errors in the data
C) Elimination of anomalies
D) Elimination of data redundancy and elimination of anomalies

Question 16

Which of the following data elements are not included in a sales invoice?

A) Invoice number, invoice date, customer code, customer name
B) Sales representative name, sales representative commission, sales representative discount
C) Product number, quantity sold, product description, unit sales price
D) Extended amount, total due, customer address

Question 17

What does an ellipse represent in an entity-relationship diagram?

A) Relationship
B) Attribute
C) Entity
D) Activity

Question 18

Which of the following statements concerning entity-relationship modeling is true?

A) It has a strong theoretical base but seldom is used in practice.
B) It is a method for arranging data elements after the decision has been made to implement a relational database management system.
C) It involves identifying and documenting the system outputs and the contents of the outputs that are required by users.
D) The entity-relationship diagram depicting the model is read from top to bottom and cannot be read from bottom to top.

Question 19

What are some characteristics of normalized tables?

A) They comprise the transaction files, master files, open files, and reference files in an accounting system.
B) They are free of data redundancy and anomalies.
C) They ensure the stability of the database over time.
D) A and B, but not C
E) A, B, and C E

Question 20

What are resources, events, and agents called in the REA framework?

A) Properties
B) Dependencies
C) Entities
D) Attributes

Question 21

Use the following scenario for the next questions.Suppose that you are developing a relational database for an accounting system using the REA framework approach. The organization makes over-the-counter sales where the customer walks in, an employee (sales rep) sells products to the customer and turns over the products to the customer, and the customer walks out. All sales are on credit, and employees are paid commissions on their sales.

-In the REA framework, which of the following are agents in the sale event?

A) Employee and inventory
B) Inventory and customer
C) Employee and customer

Question 22

Use the following scenario for the next questions.Suppose that you are developing a relational database for an accounting system using the REA framework approach. The organization makes over-the-counter sales where the customer walks in, an employee (sales rep) sells products to the customer and turns over the products to the customer, and the customer walks out. All sales are on credit, and employees are paid commissions on their sales.

-In the REA framework, which of the following entities are involved in the business process described in the scenario?

A) Inventory, employee, customer, sale
B) Inventory, product number, invoice number, customer
C) Employee, product number, customer, sale
D) Invoice number, product number, customer, sale

Question 23

What is a step that is specific to the REA framework approach and not to the system output approach in developing a database for an accounting system?

A) Identify and document what data elements need to be stored to produce the required output.
B) Determine what tables to create and what data elements to put in which tables by using a process called data normalization.
C) Identify and document the attributes that are related to resources, events, agents, and relationships that are of interest to users.
D) Identify and document the system outputs and the contents of the outputs that are of interest to users.

Question 24

Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table
Invoice Table
$\begin{array}{|l|l|l|l|}\hline \text { CustCode } & \text { InvNo } & \text { EmpCode } & \text { InvDate } \\\hline\end{array}$
Invoice Line Table
$\begin{array}{|l|l|l|}\hline \text { Qty } & \text { InvNo } & \text { ProdNo } \\\hline\end{array}$
Inventory Table
$\begin{array}{|l|l|l|}\hline \text { ProdNo } & \text { Desc } & \text { Price } \\\hline\end{array}$
Employee Table
$\begin{array}{|l|l|l|}\hline \text { EmpName } & \text { EmpCode } & \text { CommRate } \\\hline\end{array}$
Customer Table
$\begin{array}{|l|l|l|}\hline \text { Name } & \text { City } & \text { CustCode } \\\hline\end{array}$

-Which of the following data elements serves as both a primary and a foreign key in the five tables above?

A) InvNo
B) CustCode
C) EmpCode
D) A and B, but not C
E) A, B, and C E

Question 25

Converting a table into second normal form (2NF) only applies to a table that has a composite key.

Question 26

One distinct difference in the system output approach and the REA framework approach is that the REA framework approach focuses on identifying the desired system outputs.

Question 27

The implementation of a database begins by defining which of the following?

A) Users' attributes
B) System's outputs
C) Organization's events
D) Database schema

Question 28

The end product of developing a relational database is a set of "rationalized" tables.

Question 29

For an accounting system to be successful, only the system's developers and the organization's accountants must actively participate in developing the database for the accounting system.

Question 30

A table in a relational database can have multiple values for one cell.

Question 31

An entity-relationship diagram is prepared to document entities, relationships, and perhaps attributes.

Question 32

A study of the business processes would uncover the relationships among events, resources, and agents.

Question 33

The REA approach focuses on identifying the business events, or activities, in the organization.

Question 34

Use the following scenario for the next questions.Suppose that you are developing a relational database for an accounting system using the REA framework approach. The organization makes over-the-counter sales where the customer walks in, an employee (sales rep) sells products to the customer and turns over the products to the customer, and the customer walks out. All sales are on credit, and employees are paid commissions on their sales.

-What is a resource in the sale event in the REA framework?

A) Purchase order
B) Inventory
C) Employee
D) Customer

Question 35

A database table cannot have duplicate rows because that would be counterproductive to the goal of reducing data redundancy.

Question 36

In a database table for sales transactions, you need to store "extended amount" and "total due."

Question 37

The end product of developing a database for an accounting system is a set of "normalized" tables that will store the data.

Question 38

Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table
Invoice Table
$\begin{array}{|l|l|l|l|}\hline \text { CustCode } & \text { InvNo } & \text { EmpCode } & \text { InvDate } \\\hline\end{array}$
Invoice Line Table
$\begin{array}{|l|l|l|}\hline \text { Qty } & \text { InvNo } & \text { ProdNo } \\\hline\end{array}$
Inventory Table
$\begin{array}{|l|l|l|}\hline \text { ProdNo } & \text { Desc } & \text { Price } \\\hline\end{array}$
Employee Table
$\begin{array}{|l|l|l|}\hline \text { EmpName } & \text { EmpCode } & \text { CommRate } \\\hline\end{array}$
Customer Table
$\begin{array}{|l|l|l|}\hline \text { Name } & \text { City } & \text { CustCode } \\\hline\end{array}$

-Which of the following would be the primary keys of the first three tables above?

A) CustCode, InvNo, ProdNo
B) InvNo, InvNo/ProdNo, ProdNo
C) InvNo/CustCode, ProdNo/Qty, ProdNo
D) InvDate/InvNo, ProdNo, Desc

Question 39

Use the following tables to answer the next questions. Neither the order in which the data elements are presented in these tables nor the capitalization of the names of the data elements has any significance.Invoice TableInvoice Line TableInventory TableEmployee TableCustomer Table
Invoice Table
$\begin{array}{|l|l|l|l|}\hline \text { CustCode } & \text { InvNo } & \text { EmpCode } & \text { InvDate } \\\hline\end{array}$
Invoice Line Table
$\begin{array}{|l|l|l|}\hline \text { Qty } & \text { InvNo } & \text { ProdNo } \\\hline\end{array}$
Inventory Table
$\begin{array}{|l|l|l|}\hline \text { ProdNo } & \text { Desc } & \text { Price } \\\hline\end{array}$
Employee Table
$\begin{array}{|l|l|l|}\hline \text { EmpName } & \text { EmpCode } & \text { CommRate } \\\hline\end{array}$
Customer Table
$\begin{array}{|l|l|l|}\hline \text { Name } & \text { City } & \text { CustCode } \\\hline\end{array}$

-What is the type of relationship between the invoice table and the invoice line table?

A) One-to-one
B) One-to-many
C) Many-to-one
D) Many-to-many

Question 40

6 Accounting information system activities are the events according to the REA framework.

Question 41

Consider the following elements needed to produce a purchase order (see figure below):

Using the SYSTEM OUTPUT approach, determine the tables needed and put them in third normal form. Be sure to identify primary, foreign, and/or composite (concatenated) keys as necessary. Primary keys and composite keys should be underlined, while foreign keys should be identified with an asterisk. LIST ALL TABLES FOR FIRST, SECOND and THIRD normal forms.

Question 42

In the REA framework, entities, resources, and agents are collectively referred to as events.

Question 43

What are the three steps that will normalize data with respect to the third normal form?

Question 44

Tables in a relational database are documented by a data flow diagram.

Question 45

Briefly summarize the steps required to develop a database for an accounting system using the REA framework approach.

Question 46

Converting a table into the second normal form applies to a table that has a composite key.

Question 47

In the REA framework approach to developing a relational database for an accounting system, the first step is to identify and document the business events, or activities, that are of interest to users and the resources and agents that are related to the events.

Question 48

Briefly describe the approaches used in developing the relational database for an accounting system.

Question 49

Consider the following elements needed to produce a purchase order (see figure below):

Using the SYSTEM OUTPUT approach, determine the tables needed and put them in third normal form. Be sure to identify primary, foreign, and/or composite (concatenated) keys as necessary. Primary keys and composite keys should be underlined, while foreign keys should be identified with an asterisk. LIST ALL TABLES FOR FIRST, SECOND and THIRD normal forms.

Question 50

A transitive dependency exists when a nonkey data element depends on, or is determined by, another nonkey data element.

Question 51

Briefly summarize the steps performed in developing a database system for an accounting system using the system output approach.

Question 52

What is the step that will normalize data with respect to the first normal form?

Question 53

What are the steps required to develop a relational database for an accounting system using the system output approach?

Question 54

What is an insertion anomaly?

Question 55

Consider the following elements needed to produce a sales order (see figure below):

Determine the tables necessary to put this information in third normal form. SHOW ALL RESULTING TABLES FROM FIRST, SECOND, and THIRD normal forms. Be sure to identify primary keys, concatenated keys and foreign keys. Primary keys and concatenated keys should be underlined, and foreign keys should be indicated with an asterisk (*).

Question 56

A table in a relational database can have multiple values for one cell.

Question 57

A table is in the first normal form if it has no transitive dependencies.

Question 58

In the REA framework, an event is a business activity.