Deck 3: Data Modeling

Question 1

The largest unit of information in the data hierarchy is a record.

Answer 1

False

Question 2

The basic unit of information in an accounting information database is a table.

Answer 2

False

Question 3

Record keys on computer files are unique only to the extent that they classify computer records by some general category.

Answer 3

False

Question 4

A foreign key is a data field in the records of one file that references a primary key in the records of another file.

Question 5

The basic unit of information in an accounting information system database is the debit.

Question 6

The largest unit of information in an accounting information database is a data field.

Question 7

The smallest unit of information in the data hierarchy is a data field.

Question 8

The correct order of elements,from smallest to largest,in the data hierarchy is data field,file (table),record,database.

Question 9

Given the flexibility and usefulness of computerized accounting databases,a company will always find it cost effective to use them in processing,storing,and retrieving accounting data.

Question 10

The letter "M" in the acronym DBMS stands for "maintenance."

Question 11

Three database concerns when creating large databases are "data integrity," "processing accuracy," and "data security."

Question 12

A computer record is used to store all the information about one transaction,but several such records must be used to store the information about one employee,one inventory part,and so forth,on a master file.

Question 13

An accounting information system database is a collection of facts and figures that serves the accounting information needs of one or more organizational subsystems.

Question 14

The data field that distinguishes one record from another in a database table is called the primary key.

Question 15

The letter "M" in the acronym DBMS stands for "management."

Question 16

For a file of employee workers,it would make more sense to use their last name as a primary key rather than their Social Security number because this would better preserve their privacy.

Question 17

The correct order of elements,from smallest to largest,in the data hierarchy is database,data field,record,file (table).

Question 18

A last name such as "Smith" is an example of a useful primary record key.

Question 19

The correct order of elements,from smallest to largest,in the data hierarchy is data field,record,file (table),database.

Question 20

A Social Security number is a good example of a useful primary record key.

Question 21

The idea behind view controls is to allow users access to only that information that they need to see.

Question 22

An REA accounting system takes an "enterprise-wide view" of accounting data.

Question 23

The idea behind concurrency control is to deny several users access to the same database record at the same time.

Question 24

The initials R-E-A in the REA accounting framework refer to "resources,events,and accounting."

Question 25

The "concurrency" control in database operations refers to the need to convert foreign currency amounts into dollar terms before reporting them to subschema viewers.

Question 26

Database security is no longer important because DBMSs are already so safe.

Question 27

Normalizing accounting data refers primarily to eliminating errors and outliers,thus creating "normal data."

Question 28

An advantage of relational databases is that additional indexes can be added at later points of time as new data processing requirements dictate.

Question 29

An example of a database cardinality is "one-to-one."

Question 30

An example of a "one-to-one" relationship is "employee to assigned parking stall."

Question 31

"Protecting privacy" is one of the important goals in data modeling.

Question 32

The term "transaction control" refers to the requirement that a database system either process a transaction entirely,or not at all.

Question 33

The E-R model refers to the "entity-relationship" model.

Question 34

A data dictionary is a computer file describing the data items of an accounting database.

Question 35

A relational data structure should never be used for accounting systems.

Question 36

An example of a database cardinality is "one-to-few."

Question 37

A disadvantage of relational databases is that they cannot accommodate a variety of file inquiries.

Question 38

"Avoiding data redundancy" is one of the important goals in data modeling.

Question 39

An example of a "one-to-many" relationship is "students to classes."

Question 40

An example of a database cardinality is "one-to-many."

Question 41

The basic unit of information on a computer file of accounting data is a(n):

A)Inventory part number
B)Data field
C)Computer record
D)Bit

Question 42

An example of a transitive relationship in a medical application is the one between "doctor number" and "patient name."

A)AIS databases store valuable information
B)Many AISs are large and therefore potentially unwieldy
C)The databases of some organizations are very complex
D)The hard disk space used to store AIS databases is comparatively expensive
E)all of these are reasons why databases are important to AISs

Question 43

An example of a transitive relationship in a parking-tickets application is the one between "ticket code" and "fine amount."

Question 44

Which of the following creates relationships by linking the data in one file (e.g.,customer)to an item in a second file (e.g.,a sales order)?

A)Foreign key
B)Data dictionary
C)Relationships link bit
D)Index file

Question 45

The data item which uniquely identifies a computer record in an AIS database table is called the:

A)Pointer address
B)Primary record key
C)Employee number
D)Header label
E)Sort field

Question 46

A database is in second normal form if all of its records are in first normal form,and a second,duplicate record exists for each of them.

Question 47

The ________ is not necessarily unique for the records in a database table,but is nonetheless often used to locate a particular record:
A) Relationships link bit

A)Foreign key
B) Index file
B)Data dictionary

Question 48

There are exactly three normal forms.

Question 49

From the following choices,the best example of a primary key for an employee table would be his or her:

A)Social Security number
B)Phone number
C)Last name
D)Office number

Question 50

The terms "parent record," "child record," and "sibling record" describe the records in a:

A)Hierarchical database
B)Network database
C)Relational database
D)Flat file

Question 51

Databases cannot store more than one value in the same data field of the same record.

Question 52

Which of these comes closest in structure to that of a hierarchical database?

A)Organization chart
B)List of students and their classes
C)List of specialty doctors and their patients
D)A map of a city

Question 53

All of these are types of record keys except:

A)Primary record key
B)Foreign record key
C)Tertiary record key
D)all the above are record key terms

Question 54

A database is in first normal form if the data it contains is free of errors and outliers.

Question 55

The foreign key in one database table will always be a _______ key in a linked table.

A)Secondary key
B)Domestic key
C)Primary key
D)all of these are always true

Question 56

The best choice for the primary key in an "Employees" table would be his or her:

A)Last name
B)First name
C)Phone number
D)Employee number

Question 57

An important reason for normalizing data is to eliminate data redundancy.

Question 58

An example of a transitive relationship in a medical application is the one between "medical procedure code" and "cost of treatment."

Question 59

A database is in third normal form if all of its records are in second normal form,and there are no transitive dependencies.

Question 60

All of the following are items within the data hierarchy except:

A)Database
B)Data field
C)Record
D)all of these items are part of the data hierarchy

Question 61

Controls that require a database to either execute a transaction completely,or not at all,are examples of:

A)Data integrity controls
B)Corporate ethics
C)Concurrency controls
D)Privacy controls

Question 62

The REA accounting framework is most closely associated with which of the following?

A)SQL
B)An enterprise-wide view of accounting processes
C)Normalization of accounting data for recording and query purposes
D)An example of a data manipulation language

Question 63

A data dictionary:

A)Is a book defining computer terms
B)Is a reference document describing how accounting data are collected
C)Is usually a computer file that maintains descriptive information about the data items of an accounting information system
D)all of the above

Question 64

In the REA framework,a database designer should create a ____ for each entity.

A)Record
B)Table
C)Secondary key
D)all of these

Question 65

Which of these would be an example of an "agent" in the REA framework?

A)Salesperson
B)Customer
C)Manager
D)all of these are possibilities

Question 66

The letters "E-R" in the term E-R diagram refers to:

A)Entity relationship
B)Economic relationship
C)Enterprise resource
D)none of these

Question 67

The purpose of the E-R model is to help database designers:

A)Identify data redundancies
B)Create databases in third normal form
C)Design databases and depict data relationships
D)

Question 68

Which of these would be an example of a "resource" in the REA framework?

A)Equipment
B)Inventory
C)Cash
D)all of these are possible examples of resources

Question 69

The _________ helps developers document a database:

A)Data documentation detailer (DDD)
B)Data dictionary
C)Database schema system
D)Data OLAP system

Question 70

In the REA accounting framework,the letter "R" stands for:

A)Resources
B)Recording
C)Remembering
D)Reporting

Question 71

Controls that do not allow users to update the same database record at the same time are examples of:

A)Data integrity controls
B)Data processing controls
C)Concurrency controls
D)Privacy controls

Question 72

Assume that an accounts receivable application contains database tables for customer orders,inventory items,customers,and salespersons.Which of these items would probably be a foreign key in the customer orders table?

A)Order number
B)Customer name
C)Salesperson number
D)all of these

Question 73

A data dictionary can help an accountant:

A)Prepare tax forms for the IRS
B)Establish an audit trail
C)Correct clerical mistakes in transaction data
D)Perform an audit of the petty cash fund

Question 74

Which of the following is not an objective of a computerized database?

A)Minimize data redundancy
B)Make efficient use of storage media
C)Distribute information to end users
D)Eliminate the data?gathering responsibilities of some subsystems within the organization
E)Reduce the decision?making functions of subsystem managers

Question 75

Assume that an accounts receivable application contains database tables for customer orders,inventory items,customers,and salespersons.All of these would be likely data fields in a customer order table except:

A)Customer name
B)Customer number
C)Date of order
D)Order number

Question 76

A major advantage of relational databases is:

A)All records are stored together
B)No pointers are used
C)The ability to add tables and relationships after the database becomes operational
D)It closely resembles a flat file

Question 77

In the REA framework,which of these would be recorded as an "event?"

A)Hiring a new president of the company
B)Taking an initial sales order from a customer
C)Buying a piece of equipment for cash
D)all of these would be recorded as events

Question 78

In the REA framework,an account receivable would be classified as a(n):

A)Asset
B)Event
C)Resource
D)none of these

Question 79

This type of database structure enables users to create relationships after the database has been created and implemented:

A)Hierarchical
B)Network
C)Star
D)Relational

Question 80

Edit tests that catch data entry errors are examples of:

A)Data integrity controls
B)Transaction controls
C)Concurrency controls
D)Privacy controls