Deck 4: Relational Databases

Question 1

Which is probably the most immediate and significant effect of database technology on accounting?

A)Replacement of the double entry-system.
B)Change in the nature of financial reporting.
C)Elimination of traditional records such as journals and ledgers.
D)Quicker access to and greater use of accounting information in decision-making.

Answer 1

D

Question 2

Mara Kay is a system analyst for a national department store.She was tasked to identify previously unknown relationships in the company's sales data that can be used in future promotions.What technique would Mara most likely use?

A)Customer auditing
B)Customer resource management
C)Data exploring
D)Data mining

Answer 2

D

Question 3

File-oriented approaches create problems for organizations because of

A)multiple transaction files.
B)a lack of sophisticated file maintenance software.
C)multiple users.
D)multiple master files.

Answer 3

D

Question 4

The physical view of a database system refers to

A)how a user or programmer conceptually organizes and understands the data.
B)how the DBMS accesses data for a certain application program.
C)how and where the data are physically arranged and stored.
D)how master files store data values used by more than one application program.

Question 5

The use of a data warehouse in strategic decision making is often referred to as

A)business intelligence.
B)managerial accounting.
C)data analysis.
D)analytical modeling.

Question 6

The technique of using queries to investigate hypothesized relationships among data is called

A)business intelligence.
B)online analytical processing.
C)data analysis.
D)data mining.

Question 7

Describe a major advantage of database systems over file-oriented transaction processing systems.

Question 8

Emma Kolb is a system analyst at a manufacturing company located in the Midwest.She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements.After noting that the same production files have been saved and stored independently on several databases,she recommends that they be stored only once.Implementation of her recommendation would benefit the company by contributing to

A)data independence.
B)data integration.
C)reduce data redundancy.
D)increase data sharing.

Question 9

Explain the difference between file-oriented transaction processing systems and relational database systems.Discuss the advantages and disadvantages of each system.

Question 10

All of the following are benefits of the database approach except

A)data integration and sharing.
B)decentralized management of data.
C)minimal data redundancy.
D)cross-functional analysis and reporting.

Question 11

Databases were originally developed to address which problem?

A)to replace the double entry-system
B)to address the proliferation of master files
C)to increase the speed that an organization could process transactions
D)to decrease the costs associated with manual accounting systems

Question 12

Emma Kolb is a system analyst at a manufacturing company located in the Midwest.She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements.After noting that the production and sales departments use database systems that are entirely separated,she recommends that they be combined.Implementation of her recommendation would benefit the company by contributing to data

A)independence.
B)integration.
C)redundancy.
D)qualifications.

Question 13

What is the difference in logical view and physical view?

Question 14

Using a file-oriented approach to data and information,data is maintained in

A)a centralized database.
B)many interconnected files.
C)many separate files.
D)a decentralized database.

Question 15

Which statement is true regarding file systems?

A)Transaction files are similar to ledgers in a manual AIS.
B)Multiple master files create problems with data consistency.
C)Transaction files are permanent.
D)Individual records are never deleted in a master file.

Question 16

Merlin Frodo has been doing custom piercings and tattoos for over thirty years.His home and place of business is a garage in the harbor district of Seattle,Washington.He keeps meticulous records of every job he has ever completed.These have been entered into a computerized accounting information system that his accountant refers to as a "data warehouse." Merlin is considering adding scarification to his service offerings and has asked his accountant to identify past customers who might be likely candidates for this service.Merlin wants his accountant to engage in

A)customer auditing.
B)customer resource management.
C)data mining.
D)enterprise resource planning.

Question 17

Emma Kolb is a system analyst at a manufacturing company located in the Midwest.She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements.After noting that the several key managers do not have access to the production and sales information,she recommends that they should be uploaded to the company's internal network and be made available for search.Implementation of her recommendation would benefit the company by contributing to

A)data independence.
B)data integration.
C)reduce data redundancy.
D)increase data sharing.

Question 18

The logical view of a database system refers to

A)how a user or programmer conceptually organizes and understands the data.
B)how the DBMS accesses data for a certain application program.
C)how and where the data are physically arranged and stored.
D)how master files store data values used by more than one application program.

Question 19

A data warehouse

A)is primarily used for analysis rather than transaction processing.
B)stores transaction processing records in hard copy.
C)replaces traditional transaction processing databases.
D)increases the speed of transaction processing.

Question 20

Describe what you think will be the main impact of database technology in your career.

Question 21

The ________ handles the link between the way data are physically stored and each user's logical view of that data.

A)database management software (DBMS)
B)database manager
C)data warehouse
D)data dictionary

Question 22

The logical structure of a database is described by the

A)data dictionary.
B)schema.
C)database management system.
D)context diagram.

Question 23

Which would not generally be considered a data dictionary output report?

A)a list of cash balances in the organization's bank accounts
B)a list of all programs in which a data element is used
C)a list of all synonyms for the data elements in a particular file
D)a list of all data elements used by a particular user

Question 24

The ________ contains information about the structure of the database.

A)data definition language
B)data dictionary
C)data warehouse
D)database management system

Question 25

The ________ is responsible for the database.

A)database master
B)database manager
C)database administrator
D)data coordinator

Question 26

Reports produced using the data dictionary could include all of the following except a list of

A)programs where a data item is used.
B)synonyms for the data items in a particular file.
C)outputs where a data element is used.
D)the schemas included in a database.

Question 27

A low-level view of the database that describes how the data are actually stored and accessed is the

A)conceptual-level schema.
B)subschema.
C)internal-level schema.
D)external-level schema.

Question 28

Which of the following would not be found in a data dictionary entry for a data item?

A)records containing a specific data item
B)physical location of the data
C)source of the data item
D)field type

Question 29

Record layouts,definitions,addresses,and indexes will be stored at the ________ level schema.

A)external
B)conceptual
C)internal
D)meta

Question 30

The document that shows the items stored in a file,including the order and length of the data fields and the type of data stored is called

A)a data layout.
B)a logical layout.
C)a physical layout.
D)a record layout.

Question 31

A set of individual user views of the database is called the

A)conceptual-level schema.
B)internal-level schema.
C)external-level schema.
D)meta-schema.

Question 32

What acts as an interface between the database and the various application programs?

A)data warehouse
B)database administrator
C)database system
D)database management system

Question 33

When the human resources manager wants to gather data about salary and start date by employees and by departments,the manager would use which language?

A)Data Manipulation Language
B)Data Query Language
C)Data Report Language
D)Data Definition Language

Question 34

Creating an empty table in a relational database requires use of the ________,and populating that table requires the use of ________.

A)DDL;DML
B)DQL;SQL
C)DDL;DQL
D)DML;DDA

Question 35

Which statement below concerning the database management system (DBMS)is false?

A)The DBMS automatically creates application software for users,based on data dictionary parameters.
B)The DBMS automatically maintains the data dictionary.
C)Users' requests for information are transmitted to the DBMS through application software.
D)The DBMS uses special languages to perform specific functions.

Question 36

Data dictionary can be used as part of the audit trail.

Question 37

The schema that provides an organization-wide view of the entire database is known as the

A)external-level schema.
B)internal-level schema.
C)conceptual-level schema.
D)logical view of the database.

Question 38

Describe the differences between the data definition language (DDL),data manipulation language (DML),and the data query language (DQL).

Question 39

The combination of the database,the DBMS,and the application programs that access the database through the DBMS is referred to as the

A)data warehouse.
B)database administrator.
C)database system.
D)database management system.

Question 40

The data dictionary usually is maintained

A)automatically by the DBMS.
B)by the database administrator.
C)by the database programmers.
D)by top management.

Question 41

Describe the information that is contained in the data dictionary.

Question 42

An attribute in a table that serves as a unique identifier in another table and is used to link the two tables is a

A)foreign key.
B)primary key.
C)relational key.
D)linkage key.

Question 43

A relational database in which vendor data is not maintained independently of purchase order data will most likely result in

A)an update anomaly.
B)an insert anomaly.
C)a delete anomaly.
D)an integrity anomaly.

Question 44

Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of creating,changing,and querying data.

Question 45

________ is a feature in many database systems that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output.

A)Report printer
B)Report creator
C)Report generator
D)Report writer

Question 46

Describe a data dictionary.

Question 47

When the human resources manager wants to add a new employee to the sales department,the manager would use which language?

A)Data Manipulation Language
B)Data Query Language
C)Data Report Language
D)Data Definition Language

Question 48

A ________ is an abstract representation of a database's contents.

A)schema
B)logical data model
C)physical view
D)data dictionary

Question 49

Inability to add new data to a database without violating the basic integrity of the database is referred to as the

A)update anomaly.
B)insert anomaly.
C)integrity anomaly.
D)delete anomaly.

Question 50

Mary Lamb is an insurance sales representative.Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country.She has access to view customer and insurance product information.She also has access that allows her to enter and cancel customer orders.The permissions for Mary (and other sales reps)define a ________ in the company's database management system.

A)conceptual-level schema
B)data dictionary
C)external-level schema
D)physical view

Question 51

When the human resources manager wants to build a data dictionary,the manager would use which language?

A)Data Manipulation Language
B)Data Query Language
C)Data Report Language
D)Data Definition Language

Question 52

Describe the different schemas involved in a database structure.What is the role of accountants in development of schemas?

Question 53

Mary Lamb is an insurance sales representative.Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country.She,and other sales reps,have access to view customer and insurance product information.All sales reps also have access that allows them to enter and cancel customer orders.The permissions for Mary define a ________ in the company's database management system.

A)conceptual-level schema
B)subschema
C)data dictionary
D)physical view

Question 54

A row in a table that contains data about a specific item in a database table is call

A)a data model.
B)an attribute.
C)a tuple.
D)a relational record.

Question 55

If a national sales tax were implemented,which language would be used to add a new field in the sales table to track the sales tax due?

A)Data Definition Language
B)Data Manipulation Language
C)Data Query Language
D)Data Update Language

Question 56

List the four DBMS "languages" and describe who uses each and for what purpose.

Question 57

________ in a well-structured relational database.

A)Every table must be related to all other tables
B)One table must be related to at least one other table
C)Every table must be related to at least one other table
D)One table must be related to all other tables

Question 58

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

A)purge
B)erase
C)delete
D)integrity

Question 59

The problem of changes being incorrectly recorded in a database is known as

A)an update anomaly.
B)an insert anomaly.
C)a delete anomaly.
D)a memory anomaly.

Question 60

The ________ occurs when more than one occurrence of a specific data item in a database exists.

A)inconsistency anomaly
B)insert anomaly
C)delete anomaly
D)update anomaly

Question 61

The update anomaly in non-normalized database tables

A)occurs because of data redundancy.
B)restricts addition of new fields or attributes.
C)results in records that cannot be updated.
D)is usually easily detected by users.

Question 62

Explain the two advantages semantic data modeling has over normalization when designing a relational database.

Question 63

Abby Burke has created custom statues made out of scrap metal for over ten years.Abby has kept detailed records of every statue she has ever created.For every sale,she obtains the customer's name and address,a description of the statue,and a picture of the statue sold to the customer.Her unique style has recently attracted the attention of several celebrities.Ready to take her business to the next level,Abby has hired you to construct an accounting information system,which she wants modeled after her paper records.As you look over her records,you notice that some customer last names have different first names in different records.For example,R.Framington Farnsworth,Bob Farnsworth,and Sam Farnsworth all seem to be the same person.You explain to Abby that every customer must be identified by a unique customer number in the AIS.You are referring to the

A)entity integrity rule.
B)referential integrity rule.
C)update anomaly.
D)insert anomaly.

Question 64

Describe the difference between update anomaly,insert anomaly,and delete anomaly.Provide an example for each of the anomaly.

Question 65

Explain the relational database data model.

Question 66

The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

A)entity integrity rule.
B)referential integrity rule.
C)unique primary key rule.
D)foreign key rule.

Question 67

In a relational database,requiring that every record in a table have a unique identifier is called the

A)entity integrity rule.
B)referential integrity rule.
C)unique primary key rule.
D)foreign key rule.

Question 68

In a well-structured relational database,

A)foreign keys cannot be null.
B)there must be at least two foreign keys.
C)every column in a row must be single valued.
D)one table must be related to all other tables.

Question 69

Identify one potential drawback in the design and implementation of database systems for accounting.

A)Double-entry accounting relies on redundancy as part of the accounting process,but well-designed database systems reduce and attempt to eliminate redundancy.
B)Relational DBMS query languages will allow financial reports to be prepared to cover whatever time periods managers want to examine.
C)Relational DBMS provide the capability of integrating financial and operational data.
D)Relational DBMS can accommodate multiple views of the same underlying data;therefore,tables storing information about assets can include data about both historical and replacement costs.

Question 70

Identify one potential outcome of the insert anomaly.

A)inconsistent data
B)inability to add new data
C)unintentional loss of data
D)none of the above

Question 71

Abby Burke has created custom statues made out of scrap metal for over ten years.Abby has kept detailed records of every statue she has ever created.For every sale,she obtains the customer's name and address,a description of the statue,and a picture of the statue sold to the customer.Her unique style has recently attracted the attention of several celebrities.Ready to take her business to the next level,Abby has hired you to construct an accounting information system,which she wants modeled after her paper records.As you look over her records,you realize that sometimes the same customer is recorded by a slightly different name.For example,Mike Mulligan bought a horse statue,M.Mulligan bought a bear statue,and Mike M.all seem to be the same person.This is an example of what type of problem in the existing records?

A)entity integrity
B)referential integrity
C)update anomaly
D)insert anomaly

Question 72

Abby Burke has created custom statues made out of scrap metal for over ten years.Abby has kept detailed records of every statue she has ever created.For every sale,she obtains the customer's name and address,a description of the statue,and a picture of the statue sold to the customer.Her unique style has recently attracted the attention of several celebrities.Ready to take her business to the next level,Abby has hired you to construct an accounting information system,which she wants modeled after her paper records.As you look over her records,you realize that some customers bought multiple statues at the same time.For example,Yasmeen Ghuari bought a Tin Man Status,a flying horseman statue,and a terrier statue.You realize that in these cases,a single written record will have to be translated into multiple sales records.This is an example of what type of problem in the existing records?

A)entity integrity
B)referential integrity
C)update anomaly
D)insert anomaly

Question 73

Explain the types of attributes that tables possess in a relational database.

Question 74

Describe the reason why it is acceptable to have null foreign key,but it is unacceptable to have a null primary key.Use the concept of entity integrity rule and referential integrity rule in your answer.

Question 75

Which of the following is false regarding a well-structured relational database?

A)A foreign key cannot be null.
B)A primary key cannot be null.
C)Every column in a row must be single valued.
D)All nonkey attributes in a table must describe a characteristic of the object identified by the primary key.

Question 76

What are the basic requirements when logically designing a relational database model?

Question 77

How do users retrieve data stored in a database?

A)by viewing the appropriate data tables
B)by executing a query
C)by performing a search
D)by specifying the primary keys

Question 78

Identify one potential outcome of the delete anomaly.

A)inconsistent data
B)inability to add new data
C)unintentional loss of data
D)none of the above

Question 79

Identify one potential outcome of the update anomaly.

A)inconsistent data
B)inability to add new data
C)unintentional loss of data
D)none of the above

Question 80

Discuss redundancy as it applies to database design.