Accounting Information Systems, 12e (Romney/Steinbart) Chapter 4 Relational Databases 1) 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. Answer C !age "ef ## $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty )asy AAC*B Analytic +) ,n a well-str(ct(red relational database, A) e&ery table m(st be related to at least one other table. B) e&ery table m(st be related to all other tables. C) one table m(st be related to at least one other table. D) one table m(st be related to all other tables. Answer A !age "ef -.--# $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing 3) 4ile-oriented approaches create problems for organizations beca(se of A) m(ltiple transaction files. B) a lac2 of sophisticated file maintenance software. C) m(ltiple (sers. D) m(ltiple master files. Answer D !age "ef ## $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty 0oderate AAC*B Analytic /) 5hich statement is true regarding file systems6 A) 1ransaction files are similar to ledgers in a man(al A,*. B) 0(ltiple master files create problems with data consistency. C) 1ransaction files are permanent. D) ,ndi&id(al records are ne&er deleted in a master file. Answer B !age "ef ## $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty )asy AAC*B Analytic

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:) 1he ;;;;;;;; acts as an interface between the database and the &ario(s application programs. A) data wareho(se B) database administrator C) database management system D) database system Answer C !age "ef ## $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic .) 1he combination of the database, the DB0*, and the application programs that access the database thro(gh the DB0* is referred to as the A) data wareho(se. B) database administrator. C) database system. D) database manager. Answer C !age "ef ## $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic <) 1he person responsible for the database is the A) data coordinator. B) database administrator. C) database manager. D) database master. Answer B !age "ef ## $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic #) All of the following are benefits of the database approach except: A) Data integration and sharing B) Decentralized management of data C) 0inimal data red(ndancy D) Cross-f(nctional analysis and reporting Answer B !age "ef #$b%ecti&e 'earning $b%ecti&e 1 Diffic(lty )asy AAC*B Analytic

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-) 1he physical &iew of a database system refers to A) how a (ser or programmer concept(ally organizes and (nderstands the data. B) how the DB0* accesses data for a certain application program. C) how and where the data are physically arranged and stored. D) how master files store data &al(es (sed by more than one application program. Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e + Diffic(lty 0oderate AAC*B Analytic 18) 1he ;;;;;;;; handles the lin2 between the way data are physically stored and each (ser=s logical &iew of that data. A) data wareho(se B) data dictionary C) database management >DB0*) software D) schema Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 11) 1he logical str(ct(re of a database is described by the A) data dictionary. B) schema. C) database management system. D) internal le&el. Answer B !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 1+) 1he schema that pro&ides an organization-wide &iew of the entire database is 2nown as the A) e?ternal-le&el schema. B) internal-le&el schema. C) concept(al-le&el schema. D) logical &iew of the database. Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic

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13) A set of indi&id(al (ser &iews of the database is called the A) concept(al-le&el schema. B) internal-le&el schema. C) e?ternal-le&el schema. D) meta-schema. Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 1/) A low-le&el &iew of the database that describes how the data are act(ally stored and accessed is the A) concept(al-le&el schema. B) s(bschema. C) internal-le&el schema. D) e?ternal-le&el schema. Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 1:) "ecord layo(ts, definitions, addresses, and inde?es will be stored at the ;;;;;;;; le&el schema. A) e?ternal B) concept(al C) internal D) meta Answer C !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 1.) 1he ;;;;;;;; contains information abo(t the str(ct(re of the database. A) data definition lang(age B) data dictionary C) data wareho(se D) database management system Answer B !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic

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1<) 5hich of the following wo(ld not be fo(nd in a data dictionary entry for a data item6 A) records containing a specific data item B) physical location of the data C) so(rce of the data item D) field type Answer B !age "ef -3 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic 1#) 1he data dictionary (s(ally is maintained A) a(tomatically by the DB0*. B) by the database administrator. C) by the database programmers. D) by top management. Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic 1-) "eports prod(ced (sing the data dictionary co(ld incl(de all of the following except a list of A) programs where a data item is (sed. B) synonyms for the data items in a partic(lar file. C) o(tp(ts where a data element is (sed. D) the schemas incl(ded in a database. Answer D !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic +8) 5hich statement below concerning the database management system >DB0*) is false6 A) 1he DB0* a(tomatically creates application software for (sers, based on data dictionary parameters. B) 1he DB0* a(tomatically maintains the data dictionary. C) Users= re@(ests for information are transmitted to the DB0* thro(gh application software. D) 1he DB0* (ses special lang(ages to perform specific f(nctions. Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty Diffic(lt AAC*B Analytic

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+1) 5hich wo(ld not generally be considered a data dictionary o(tp(t report6 A) A list of cash balances in the organization=s ban2 acco(nts B) A list of all programs in which a data element is (sed C) A list of all synonyms for the data elements in a partic(lar file D) A list of all data elements (sed by a partic(lar (ser Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic ++) Creating an empty table in a relational database re@(ires (se of the ;;;;;;;;, and pop(lating that table re@(ires the (se of ;;;;;;;;. A) DD'A D0' B) DB'A *B' C) DD'A DB' D) D0'A DDA Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic +3) 5hen the h(man reso(rces manager wants to gather data abo(t &acation and personal day (sage by employees and by departments, the manager wo(ld (se which lang(age6 A) Data B(ery 'ang(age B) Data 0anip(lation 'ang(age C) Data "eport 'ang(age D) Data Definition 'ang(age Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic +/) ,f a national sales ta? were implemented, which lang(age wo(ld be (sed to add a new field in the sales table to trac2 the sales ta? d(e6 A) Data Definition 'ang(age B) Data 0anip(lation 'ang(age C) Data B(ery 'ang(age D) Data Update 'ang(age Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic

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+:) 1he feat(re in many database systems that simplifies the creation of reports by allowing (sers to specify the data elements desired and the format of the o(tp(t. is named the A) report writer. B) report generator. C) report creator. D) report printer. Answer A !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic +.) 1he abstract representation of the contents of a database is called the A) logical data model. B) data dictionary. C) physical &iew. D) schema. Answer A !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic +<) 1he problem of changes >or (pdates) to data &al(es in a database being incorrectly recorded is 2nown as A) an (pdate anomaly. B) an insert anomaly. C) a delete anomaly. D) a memory anomaly. Answer A !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty )asy AAC*B Analytic +#) 1he potential inconsistency that co(ld occ(r when there are m(ltiple occ(rrences of a specific data item in a database is called the A) (pdate anomaly. B) insert anomaly. C) inconsistency anomaly. D) delete anomaly. Answer A !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty )asy AAC*B Analytic

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+-) ,nability to add new data to a database witho(t &iolating the basic integrity of the database is referred to as the A) (pdate anomaly. B) insert anomaly. C) integrity anomaly. D) delete anomaly. Answer B !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty )asy AAC*B Analytic 38) A relational database in which c(stomer data is not maintained independently of sales in&oice data will most li2ely res(lt in A) an (pdate anomaly. B) an insert anomaly. C) a delete anomaly. D) an integrity anomaly. Answer B !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing 31) 1he problem of losing desired information from a database when an (nwanted record is p(rged from the database is referred to as the ;;;;;;;; anomaly. A) p(rge B) erase C) delete D) integrity Answer C !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty )asy AAC*B Analytic 3+) 1he delete anomaly A) may res(lt in (nintentional loss of important data. B) is (s(ally easily detected by (sers. C) restricts the addition of new records. D) pre&ents (sers from deleting o(tdated data from records or tables. Answer A !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B Analytic

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33) 1he (pdate anomaly in file-based systems or (nnormalized database tables A) occ(rs beca(se of data red(ndancy. B) restricts addition of new fields or attrib(tes. C) res(lts in records that cannot be (pdated. D) is (s(ally easily detected by (sers. Answer A !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B Analytic 3/) ,n a relational database, re@(iring that e&ery record in a table ha&e a (ni@(e identifier is called the A) entity integrity r(le. B) referential integrity r(le. C) (ni@(e primary 2ey r(le. D) foreign 2ey r(le. Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic 3:) 1he database re@(irement that foreign 2eys m(st be n(ll or ha&e a &al(e corresponding to the &al(e of a primary 2ey in another table is formally called the A) entity integrity r(le. B) referential integrity r(le. C) r(le of 2eys. D) foreign 2ey r(le. Answer B !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic 3.) ,n a well-str(ct(red database, the constraint that ens(res the consistency of the data is 2nown as the A) entity integrity r(le. B) referential integrity r(le. C) logical &iew. D) consistency integrity r(le. Answer B !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic

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3<) 5hich statement below is false regarding the basic re@(irements of the relational data model6 A) )&ery col(mn in a row m(st be single-&al(ed. B) All non-2ey attrib(tes in a table sho(ld describe a characteristic abo(t the ob%ect identified by the primary 2ey. C) 4oreign 2eys, if not n(ll, m(st ha&e &al(es that correspond to the &al(e of a primary 2ey in another table. D) !rimary 2eys can be n(ll. Answer D !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic 3#) ,dentify the aspect of a well-str(ct(red database that is incorrect. A) Data is consistent. B) "ed(ndancy is minimized and controlled. C) All data is stored in one table or relation. D) 1he primary 2ey of any row in a relation cannot be n(ll. Answer C !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic 3-) ,n the database design approach 2nown as normalization, the first ass(mption made abo(t data is A) there is no red(ndancy in the data. B) the delete anomaly will not apply since all c(stomer records will be maintained indefinitely. C) e&erything is initially stored in one large table. D) the data will not be maintained in 3C4 tables. Answer C !age "ef -< $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B Analytic /8) 1he database design method in which a designer (ses 2nowledge abo(t b(siness processes to create a diagram of the elements to be incl(ded in the database is called A) normalization. B) decentralization. C) geometric data modeling. D) semantic data modeling. Answer D !age "ef -< $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B Analytic

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/1) 5hich of the statements below is incorrect6 A) *emantic data modeling facilitates the efficient design of databases. B) *emantic data modeling facilitates comm(nicating with the intended (sers of the system. C) *emantic data modeling allows a database designer to (se 2nowledge abo(t b(siness processes to design the database. D) *emantic data modeling follows the r(les of normalization in the design of a database. Answer D !age "ef -< $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B Analytic /+) 5hat is one potential drawbac2 in the design and implementation of database systems for acco(nting6 A) Do(ble-entry acco(nting relies on red(ndancy as part of the acco(nting process b(t well-designed database systems red(ce and attempt to eliminate red(ndancy. B) "elational DB0* @(ery lang(ages will allow financial reports to be prepared to co&er whate&er time periods managers want to e?amine. C) "elational DB0* pro&ide the capability of integrating financial and operational data. D) "elational DB0* can accommodate m(ltiple &iews of the same (nderlying dataA therefore, tables storing information abo(t assets can incl(de data abo(t both historical and replacement costs. Answer A !age "ef 18/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing /3) 5hich is probably the most immediate and significant effect of database technology on acco(nting6 A) replacement of the do(ble entry-system B) change in the nat(re of financial reporting C) elimination of traditional records s(ch as %o(rnals and ledgers D) @(ic2er access to and greater (se of acco(nting information in decision-ma2ing Answer D !age "ef 18: $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing //) ,n a well-designed and normalized database, which of the following attrib(tes wo(ld be a foreign 2ey in a cash receipts table6 A) C(stomer n(mber B) Cash receipt date C) "emittance ad&ice n(mber D) C(stomer chec2 n(mber Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing
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/:) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he primary 2ey in the first table is A) name B) birth date C) a foreign 2ey in the second table. D) the primary 2ey in the second table. Answer C !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing /.) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he primary 2ey in the second table is A) name B) birth date C) a combination of primary 2eys in the first table D) the same as the primary 2ey in the first table Answer C !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing /<) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he entities described by the second table are A) marmosets B) parental relationships C) registration n(mbers D) names Answer B !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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/#) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he entities described by the first table are A) marmosets B) parental relationships C) registration n(mbers D) names Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing /-) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he primary 2ey in the first table is A) name B) registration n(mber C) date of birth D) relationship n(mber Answer B !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :8) Dana 9alsey is chair of the !(rebred 0armoset *ociety, which maintains a database of registered p(rebred marmosets and their breeding history. $ne table will store the name, birth date, and other characteristics of all of the marmosets that ha&e been registered. )ach marmoset is (ni@(ely identified by a registration n(mber. A second table will contain data that lin2 each marmoset to its male and female parents by means of their registration n(mbers. 1he primary 2ey in the second table is A) name B) registration n(mber C) date of birth D) relationship n(mber Answer D !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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:1) *c(z Bootes has been doing c(stom choppers, piercings, and tattoos for o&er thirty years. 9is home and place of b(siness is a garage in the harbor district of *eattle, 5ashington. 9e has metic(lo(s records of e&ery %ob he has e&er done, caref(lly handwritten with the c(stomer name and address, a description of the %ob, and an attached pict(re of the bi2e or body part before and after c(stomization. 9is (ni@(e style has recently attracted the attention of national media after se&eral celebrities so(ght him o(t and showcased his wor2. B(siness is booming. Conse@(ently, *c(z has hired yo( to constr(ct an acco(nting information system, beginning with the historical records. As yo( read thro(gh the records, yo( notice that some c(stomer last names ha&e different first names in different records. 4or e?ample, ". 4ramington 4arnsworth >c(stom chopper), Bob 4arnsworth >tattoo), and *na2e 4arnsworth >tattoos and piercings) all seem to be the same person. 1his is an e?ample of what type of problem in the e?isting records6 A) )ntity integrity B) "eferential integrity C) Update anomaly D) ,nsert anomaly Answer C !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :+) *c(z Bootes has been doing c(stom choppers, piercings, and tattoos for o&er thirty years. 9is home and place of b(siness is a garage in the harbor district of *eattle, 5ashington. 9e has metic(lo(s records of e&ery %ob he has e&er done, caref(lly handwritten with the c(stomer name and address, a description of the %ob, and an attached pict(re of the bi2e or body part before and after c(stomization. 9is (ni@(e style has recently attracted the attention of national media after se&eral celebrities so(ght him o(t and showcased his wor2. B(siness is booming. Conse@(ently, *c(z has hired yo( to constr(ct an acco(nting information system, beginning with the historical records. As yo( read thro(gh the records, yo( notice that some describe m(ltiple ser&ices. 4or e?ample, *heila Dasg(r >notation won lottery) got a c(stom chopper, m(ltiple tattoos, and piercings in (ndisclosed locations >no pict(res.) Do( realize that, in these cases, a single written record will ha&e to be translated into m(ltiple sales records. 1his is an e?ample of what type of problem in the e?isting records6 A) )ntity integrity B) "eferential integrity C) Update anomaly D) ,nsert anomaly Answer D !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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:3) *c(z Bootes has been doing c(stom choppers, piercings, and tattoos for o&er thirty years. 9is home and place of b(siness is a garage in the harbor district of *eattle, 5ashington. 9e has metic(lo(s records of e&ery %ob he has e&er done, caref(lly handwritten with the c(stomer name and address, a description of the %ob, and an attached pict(re of the bi2e or body part before and after c(stomization. 9is (ni@(e style has recently attracted the attention of national media after se&eral celebrities so(ght him o(t and showcased his wor2. B(siness is booming. Conse@(ently, *c(z has hired yo( to constr(ct an acco(nting information system, beginning with the historical records. As yo( read thro(gh the records, yo( notice that some c(stomer last names ha&e different first names in different records. 4or e?ample, ". 4ramington 4arnsworth >c(stom chopper), Bob 4arnsworth >tattoo), and *na2e 4arnsworth >tattoos and piercings) all seem to be the same person. Do( e?plain to *c(z that e&ery c(stomer m(st be identified by a (ni@(e c(stomer n(mber in the A,*. Do( are referring to the A) entity integrity r(le. B) referential integrity r(le. C) (pdate anomaly. D) insert anomaly. Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :/) *c(z Bootes has been doing c(stom choppers, piercings, and tattoos for o&er thirty years. 9is home and place of b(siness is a garage in the harbor district of *eattle, 5ashington. 9e has metic(lo(s records of e&ery %ob he has e&er done, caref(lly handwritten with the c(stomer name and address, a description of the %ob, and an attached pict(re of the bi2e or body part before and after c(stomization. 9is (ni@(e style has recently attracted the attention of national media after se&eral celebrities so(ght him o(t and showcased his wor2. B(siness is booming. Conse@(ently, *c(z has hired yo( to constr(ct an acco(nting information system, beginning with the historical records. Do( begin de&elopment of the relational database that will form the core of the A,* by en&isioning the record stored in a single table with a col(mn that represents each attrib(te. Do( then begin to brea2 this table down into smaller tables. 1his process is called A) integration. B) optimization. C) minimization. D) normalization. Answer D !age "ef -< $b%ecti&e 'earning $b%ecti&e : Diffic(lty )asy AAC*B "eflecti&e 1hin2ing

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::) Chelsana 5ashington is a medical e@(ipment sales representati&e. 9er company has pro&ided her with a laptop comp(ter that (ses wireless connecti&ity to access the acco(nting information system from &irt(ally anywhere in the co(ntry. *he, and the other sales reps, ha&e access to &iew c(stomer and prod(ct information. 1hey ha&e access that allows them to enter and cancel c(stomer orders. 1he permissions for Chelsana define a>an) ;;;;;;;; in the company=s database management system. A) concept(al-le&el schema B) s(bschema C) data dictionary D) physical &iew Answer B !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :.) Chelsana 5ashington is a medical e@(ipment sales representati&e. 9er company has pro&ided her with a laptop comp(ter that (ses wireless connecti&ity to access the acco(nting information system from &irt(ally anywhere in the co(ntry. *he, and the other sales reps, ha&e access to &iew c(stomer and prod(ct information. 1hey ha&e access that allows them to enter and cancel c(stomer orders. 1he permissions for the sales reps define a>an) ;;;;;;;; in the company=s database management system. A) concept(al-le&el schema B) e?ternal-le&el schema C) data dictionary D) physical &iew Answer B !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :<) *handra B(ndawi is a new grad(ate who has been hired by an old-line, family-owned f(rnit(re man(fact(ring company in the northeast. *he has been as2ed to analyze the company=s acco(nting information system and to recommend cost-effecti&e impro&ements. After noting that the prod(ction and sales departments (se database systems that are entirely separated, she recommends that they be combined. ,mplementation of her recommendation wo(ld benefit the company by contrib(ting to data A) independence. B) integration. C) red(ndancy. D) @(alifications. Answer B !age "ef #$b%ecti&e 'earning $b%ecti&e 1 Diffic(lty )asy AAC*B "eflecti&e 1hin2ing

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:#) *c(z Bootes has been doing c(stom choppers, piercings, and tattoos for o&er thirty years. 9is home and place of b(siness is a garage in the harbor district of *eattle, 5ashington. 9e has metic(lo(s records of e&ery %ob he has e&er done. 1hese ha&e been entered into a comp(terized acco(nting information system that his acco(ntant refers to as a Edata wareho(se.E *c(z is considering an e?pansion of his b(siness into scarification, and has as2ed his acco(ntant to identify past c(stomers who might be li2ely candidates for this ser&ice. *c(z wants his acco(ntant to engage in A) c(stomer a(diting. B) c(stomer reso(rce management. C) data mining. D) enterprise reso(rce planning. Answer C !age "ef #$b%ecti&e 'earning $b%ecti&e 1 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing :-) 9eidi 9olloway is a headh(nter with Career 4(nnel in Boca "aton, 4lorida. 9eidi is pro(d of the company=s motto 5e f(nnel wor2ers into %obs. 1he fo(ndation of C4=s s(ccess is its acco(nting information system. 5hen a client is placed with an employer, a record is created that identifies the employment relationship. C4 follows (p on placements by s(r&eying both employers and clients abo(t the employment e?perience and then entering the res(lts into the A,*. Clients are (ni@(ely identified by social sec(rity n(mber. ,n records that contain client s(r&ey data,the social sec(rity n(mber n(mber is li2ely to be A) the primary 2ey. B) a foreign 2ey. C) combined with other data fields to form a primary 2ey. D) n(ll. Answer B !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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.8) 1he data on this sales in&oice wo(ld be generated from how many well-str(ct(red tables in a welldesigned relational database6

A) . B) : C) / D) < Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing

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.1) 5hich of the following wo(ld not be one of the well-str(ct(red tables in a well-designed relational database (sed to generate this sales in&oice6

A) C(stomer $rder B) C(stomer C) *ales D) *ales $rder Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing

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.+) 5hich of the following wo(ld not be tr(e abo(t the well-str(ct(red tables in a well-designed relational database (sed to generate this sales in&oice6

A) B(antity wo(ld be generated from the *ales table. B) 3/:.< wo(ld be a primary 2ey in the *ales table. C) Unit !rice wo(ld be generated from the ,n&entory table. D) 9ardware City is an e?ample of a non-2ey data &al(e in the C(stomer table. Answer A !age "ef -. $b%ecti&e 'earning $b%ecti&e : Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing

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.3) 5hich one of the following res(lts corresponds to the @(ery below6

A)

B)

C)

D)

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Answer C !age "ef -<-18/ $b%ecti&e 'earning $b%ecti&e . Diffic(lty )asy AAC*B Analytic ./) 5hich one of the following res(lts corresponds to the @(ery below6

A)

B)

C)

D)

Answer D !age "ef -<-18/ $b%ecti&e 'earning $b%ecti&e . Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing
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.:) 5hich one of the following res(lts corresponds to the @(ery below6

A)

B)

C)

D)

Answer B !age "ef -<-18/ $b%ecti&e 'earning $b%ecti&e . Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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..) Describe a ma%or ad&antage of database systems o&er file-oriented transaction processing systems. Answer Database systems separate logical and physical &iews. 1his separation is referred to as program-data independence. *(ch separation facilitates de&eloping new applications beca(se programmers can concentrate on coding the application logic >what the program will do) and do not need to foc(s on how and where the &ario(s data items are stored or accessed. ,n the file-oriented transaction systems, programmers need to 2now physical location and layo(t of records which adds another layer of comple?ity to programming. !age "ef ##-#$b%ecti&e 'earning $b%ecti&e 1 Diffic(lty )asy AAC*B "eflecti&e 1hin2ing .<) 5hat is the difference in logical &iew and physical &iew6 Answer 1he logical &iew is how the (ser or programmer concept(ally organizes and (nderstands the data, s(ch as data organized in a table. 1he physical &iew, on the other hand, refers to how and where the data are physically arranged and stored in the comp(ter system. !age "ef -8 $b%ecti&e 'earning $b%ecti&e + Diffic(lty )asy AAC*B Analytic .#) Describe the different schemas in&ol&ed in a database str(ct(re. 5hat is the role of acco(ntants in de&elopment of schemas6 Answer A schema describes the logical str(ct(re of a database. 1here are three le&els of schemas. 4irst, the concept(al-le&el schema is an organization-wide &iew of the entire database listing all data elements and relationships between them. *econd, an e?ternal-le&el schema is a set of indi&id(al (ser &iews of portions of the database, each of which is referred to as a s(bschema. 4inally, an internal-le&el schema pro&ides a low-le&el &iew of the database incl(des descriptions abo(t pointers, inde?es, record lengths, etc. Acco(ntants are primarily in&ol&ed in the de&elopment of concept(al- and e?ternal-le&el schemasA howe&er, database 2nowledgeable acco(ntants may participate in de&eloping an internal -le&el schema. !age "ef -8 $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing .-) Describe a data dictionary. Answer A data dictionary is a means by which information abo(t the str(ct(re of a database is maintained. 4or each data element stored in the database, there is a corresponding record in the data dictionary that describes it. 1he DB0* (s(ally maintains the data dictionary. ,np(ts to the dictionary incl(de &ario(s new data, changed data, and deleted data. $(tp(t from the data dictionary may incl(de a &ariety of reports (sef(l to programmers, database designers, and other (sers of the information system. Acco(ntants ha&e a &ery good (nderstanding of the data elements that e?ist in a b(siness organization, so when an organization is de&eloping a database, acco(ntants sho(ld be allowed to participate in the de&elopment of the data dictionary. !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic <8) )?plain the types of attrib(tes that tables possess in a relational database.
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Answer !rimary 2ey the attrib(te, or combination of attrib(tes, that (ni@(ely identify a specific row in a table. 4oreign 2ey an attrib(te appearing in one table that is a primary 2ey in another table. Con2ey attrib(tes fo(nd in tables 4or e?ample, an in&entory table may contain information abo(t the description, @(antity on hand, and list price of each item a company sells. !age "ef -+ $b%ecti&e 'earning $b%ecti&e / Diffic(lty )asy AAC*B Analytic <1) )?plain the two ad&antages semantic data modeling has o&er normalization when designing a relational database. Answer *emantic data modeling ta2es ad&antage of a system designer=s 2nowledge abo(t the b(siness policies and practices of an organization. 1his is of great benefit in the design of transaction processing databases. Also, since the database model is created aro(nd the policies and practices of an organization, comm(nications with the f(t(re database (sers is facilitated. 1he res(lt is that the system will more closely meet the needs of the intended (sers. !age "ef -< $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B Analytic <+) )?plain the difference between file-oriented transaction processing systems and relational database systems. Disc(ss the ad&antages and disad&antages of each system. Answer ,n file-oriented approaches, different (sers >or departments, (nits, etc.) maintain their own data and (se different application programs. 1his res(lts in a significant increase in n(mber of master files stored by an organization. 1he &ario(s disad&antages of file-oriented organization incl(de data red(ndancy, data inconsistencies, lac2 of data integration, a large n(mber of data files, s(bstantial program-data dependence, lac2 of compatibility, and lac2 of data sharing. 1he database approach &iews data as an organizational reso(rce that sho(ld be (sed and managed for the entire organization. 1he program that manages and controls the data and the interfaces between data and application programs is called the database management system >DB0*). 1he &ario(s ad&antages of database approach incl(de the following minimal data red(ndancy, fewer data inconsistencies, data integration, data sharing, reporting fle?ibility, central management of data, cross-f(nctional analysis, and data independence. !age "ef #<-## $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty 0oderate AAC*B "eflecti&e 1hin2ing

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<3) Disc(ss red(ndancy as it applies to database design. Answer "ed(ndancy has been called an enemy of relational databases. 1here are se&eral problems that may occ(r when red(ndant data is stored in a database. 4irst, the database becomes larger than it needs to be, since d(plicate facts are being stored within it. *econd, a sit(ation may occ(r where only one instance of red(ndant data is (pdated or p(rged. 1he res(lt is that the acc(racy and integrity of the database s(ffers, since (sers may be relying on s(ch inacc(rate or incorrect red(ndant data. "ed(ndancy can also ma2e file maintenance (nnecessarily time cons(ming and error-prone when h(man inter&ention is re@(ired. 1he problems disc(ssed abo&e ha&e been identified as anomalies of a relational database. 1here are three specific anomalies connected with red(ndancy the (pdate anomaly, the insert anomaly, and the delete anomaly. A well-designed relational database will attempt to red(ce or eliminate the n(mber of instances of red(ndant data. 1he best way to achie&e s(ch a goal is proper design of the database for the needs of a specific organization. !age "ef -/ $b%ecti&e 'earning $b%ecti&e / Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing </) Disc(ss the ways in which a well-designed DB0* will facilitate the three basic f(nctions of creating, changing, and @(erying data. Answer A DB0* will (se data definition, data manip(lation, and data @(ery lang(ages in order to perform the three basic, essential data f(nctions. Data definition is achie&ed (sing DD' >data definition lang(age)A data manip(lation is achie&ed (sing D0' >data manip(lation lang(age) which incl(des operations s(ch as (pdating, inserting, and deleting portions of the database. DB' >data @(ery lang(age) is (sed to retrie&e, sort, order, and present s(bsets of data in response to (ser @(eries. A DB0* will probably also incl(de a report writer, which is a lang(age that simplifies report creation. !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic <:) 'ist the fo(r DB0* Elang(agesE and describe who (ses each and for what p(rpose. Answer DD' is the data definition lang(age (sed by the DBA >database administrator) to create, initialize, describe logical &iews, and specify sec(rity limits. 1he D0' is the data manip(lation (sed by application programmers who embed these action commands into applications to access data in the database. 1he DB' is the data @(ery lang(age (sed by ,1 professionals and (sers to interrogate the database by retrie&ing and presenting data in no&el ways often on an ad hoc basis. 1he report writer is a lang(age (sed by ,1 professionals and (sers that simplifies report creation so reports can be created according to (ser-specified format. !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty 0oderate AAC*B Analytic

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<.) Describe the information that is contained in the data dictionary. Answer 1he data dictionary contains information abo(t the str(ct(re of the database. 4or each data element stored in the database, the data dictionary contains all the descripti&e information abo(t it, s(ch as its name, description, where it is recorded, its so(rce, field length, type of field, programs it is (sed in, o(tp(ts that contain it, and a(thorized (sers. !age "ef -+ $b%ecti&e 'earning $b%ecti&e 3 Diffic(lty )asy AAC*B Analytic <<) )?plain the relational database data model. Answer A data model is an abstract representation of the contents of a database. 1he ma%ority of new D0B* (se what is called the relational data model, de&eloped by Dr. ). 4. Codd in 1-<8. Using this model, e&erything in the database is stored in the form of tables, 2nown as relations. Feep in mind that this is the concept(al- and e?ternal-le&el schemas >which describes the logical str(ct(re of a database), not the act(al physical str(ct(re of the database itself. ,n the concept of relations, both rows and col(mns comprise the database tables. )ach row in a relation >table) is called a t(ple. 1(ples contain data abo(t a specific occ(rrence of the type of entity represented by that table. 4or e?ample, in a sales table, each t(ple may contain all of the information abo(t a specific c(stomer. )ach col(mn in a relation contains information abo(t one specific attrib(te of that entity. Using the sales e?ample again, the col(mns in s(ch a table may represent specific characteristics abo(t each sales transaction. !age "ef -+ $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B Analytic <#) 5hat are the basic re@(irements when logically designing a relational database model6 Answer )&ery row in e&ery table m(st ha&e a (ni@(e 2ey 2nown as a primary 2ey. 1ables may also ha&e a 2ey 2nown as a foreign 2eyA s(ch a 2ey will ha&e a &al(e corresponding to the primary 2ey in another table. )ach col(mn in a table m(st be single-&al(ed >the same data type) and describe an attrib(te of the entity identified by the primary 2eyA neither col(mn nor row order is significant in the relational model. Feep in mind that the relational model is a logical model, and the physical model may ha&e a different str(ct(re to it to facilitate the storage and access to data. !age "ef -. $b%ecti&e 'earning $b%ecti&e / Diffic(lty 0oderate AAC*B Analytic

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<-) Describe what yo( thin2 will be the main impact of database technology in yo(r career. Answer Answers to this @(estion co(ld co&er a wide range. 0ost li2ely the following items will be disc(ssed or mentioned the probable demise of the do(ble-entry system as the need for s(ch red(ndancy is m(ch less in a database system. financial reporting may become more of accessing a database of corporate data in the format desired by the (ser than relying on financial reports prepared by acco(ntants. acco(ntants will no longer need to be the filter for acco(nting data as (sers will be able to do this themsel&es, th(s the acco(ntants may become more decision ma2ers and managers. the whole notion of internal controls will become more important in the f(t(re if the acco(ntants= role changes in relation to financial reporting. !age "ef 18/-18: $b%ecti&e 'earning $b%ecti&e 1 Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing #8) Chagall C(rtain Company is changing from a file-oriented system to a relational database system. Design at least three tables that wo(ld be needed to capt(re data for a sales transaction. )ach table sho(ld incl(de a primary 2ey, three non-2ey attrib(tes, and foreign 2eys as necessary. 0a2e (p data &al(es for two records within each table. Answer Customer tableA ,D >primary 2ey), name, street address, city, state, zip code, phone n(mber, credit limit, salesperson ,D >foreign 2ey) Salesperson tableA ,D >primary 2ey), name, street address, city, state, zip code, phone n(mber, hire date, commission rate, base salary Sales tableA sales in&oice n(mber >primary 2ey), date, amo(nt, sales ta?, shipping charge, shipping method, c(stomer ,D >foreign 2ey), salesperson ,D >foreign 2ey) Inventory tableA item ,D >primary 2ey), description, size, color, wareho(se location, list price, @(antity on hand Sales-Inventory tableA sales in&oice n(mber and item ,D >concatenated primary 2ey), @(antity sold, sales price, e?tended amo(nt *t(dents sho(ld also ma2e (p data &al(es for two separate records for each table. !age "ef -/--. $b%ecti&e 'earning $b%ecti&e : Diffic(lty Diffic(lt AAC*B "eflecti&e 1hin2ing

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