Deck 19: Special Topics in Rea Modeling

Question 1

A dental office would likely model the relationships between the Sales event and both the Services and Supplies Resource entities as

A) M:N
B) 1:1
C) 1:N
D) 0:1

Answer 1

A

Question 2

In an expenditure cycle diagram,which of the following is an example of an event that larger organizations might want to include in their extended REA model?

A) Request
B) Order
C) Ship Order
D) Fill Order

Answer 2

A

Question 3

Concerning cost data,which of the following is false?

A) Cost information is stored in several tables.
B) Standard cost is stored as an attribute of the Inventory table because it is the same for all units of a given inventory item for a fiscal year.
C) In contrast, the actual cost of inventory is stored in a relationship table because prices can vary over time.
D) Actual cost can be stored as an attribute of the Inventory table for organizations that value inventory based on the most recent amount paid.

Answer 3

D

Question 4

Many companies sell software,music,or digital photographs over the Internet.They give up a digital copy of those resources,but not the actual resource itself.How will this company's REA model differ from those selling traditional inventory?

A) These companies do not need an Inventory table.
B) The structure of Inventory table is completely different from that of mass-produced merchandise.
C) The Inventory table is only different in that it doesn't need attributes such as quantity-on-hand, quantity-available, reorder point, and standard reorder quantity.
D) The Inventory table need not include information about the standard list price of each item and its description.

Question 5

In an expanded revenue cycle REA diagram,sales order number is most likely to be a foreign key in

A) Call on Customer.
B) Fill Customer Order.
C) Ship Order.
D) Take Customer Order.

Question 6

In an expanded revenue cycle REA diagram,sales order number is most likely to be a primary key in

A) Call on Customers.
B) Fill Customer Order.
C) Ship Order.
D) Take Customer Order.

Question 7

The minimum cardinalities between a location,such as Warehouse,and a resource,like Inventory,will likely be 0 for all except which of the following reasons?

A) One specific inventory item could be stored at several different warehouses.
B) A warehouse could be currently empty.
C) Not all kinds of inventory are stored at each warehouse.
D) Inventory could include products not yet available for sale.

Question 8

In an expanded revenue cycle REA diagram,customer number is least likely to be a foreign key in

A) Call on Customers.
B) Customers.
C) Fill Customer Order.
D) Take Customer Order.

Question 9

In an REA model,rental transactions differ from sales transactions in that

A) each rental has a part number.
B) each rental has a unique serial number.
C) rental transactions require completely different REA models than sales transactions.
D) All of the above are ways in which rental transactions differ from sales transactions.

Question 10

Concerning the relationship from the Rent Item to the Receive Cash events: The minimum cardinality is ________ because customers typically pay first,prior to taking possession of the item.The maximum cardinality is ________ because there may be additional charges imposed when the item is returned.

A) 0,1
B) 1,1
C) 1,N
D) N,M

Question 11

In an expanded revenue cycle REA diagram,picking ticket number is most likely to be a primary key in

A) Call on Customers.
B) Fill Customer Order.
C) Ship Order.
D) Take Customer Order.

Question 12

Which is the most likely primary key for the Pay for Goods table?

A) Cash transaction number
B) Check number
C) Invoice number
D) Receiving report number, check number

Question 13

In an expanded revenue cycle REA diagram,picking ticket number is most likely to be a foreign key in

A) Customers.
B) Fill Customer Order.
C) Ship Order.
D) Take Customer Order

Question 14

For a service business,the minimum cardinalities between Sales event and Inventory entity are most likely both 0 for all except which of the following reasons?

A) Service businesses don't sell inventory, they only use inventory to perform services.
B) A sale doesn't have to include any inventory.
C) Inventory can exist that hasn't been part of a sale yet.
D) Some services only require labor.

Question 15

The relationship between the Rent Item and Return Item events is most likely 1:1 for all except which of the following reasons?

A) A return must be for a rented item.
B) A rented item can only be returned once.
C) Rented items are accounted for separately.
D) All rented items must be returned.

Question 16

Explicitly identifying the different employees who participate in each event by their job functions is helpful when verifying

A) internal controls.
B) job descriptions.
C) proper supervision.
D) segregation of duties.

Question 17

Which is the most likely primary key for the Inventory-Request_Goods table?

A) Product number
B) Product number - Purchase order number
C) Product number - Purchase requisition number
D) Purchase requisition number

Question 18

The minimum cardinality from the Sales event to the Services entity is most likely 1 because

A) every sale includes performing a service.
B) a service is only recorded once a sale has occurred.
C) only 1 service is provided for each sale.
D) the minimum cardinality would not be 1; it would most likely be 0.

Question 19

M:N agent-event relationships occur whenever an activity is performed by ________ employee and management wants to retain the ability to monitor ________ performance.

A) more than one; group
B) more than one; individual
C) one; group
D) one; individual

Question 20

In a relational database,details about activities such as Cleaning,X-Rays,Fillings,Root Canals,Crowns,and Extractions would all be stored in which table?

A) Services
B) Sales
C) Inventory
D) Those activities would be stored as part of a relationship, not a table.

Question 21

Supplier number is least likely to be a foreign key in:

A) Order Inventory
B) Disburse Cash
C) Receive Inventory
D) Warehouse

Question 22

Financial Institution number is most likely to be a foreign key in:

A) Cash
B) Disburse Cash
C) Receive Inventory
D) Warehouse

Question 23

The cardinality pair from the Financial Institution entity to the Cash resource has a ________ minimum and an ________ maximum because companies will probably only keep information about financial institutions with which they have accounts but may have more than one account at the same financial institution.

A) 0; N
B) 0; 1
C) 1; N
D) M; N

Question 24

The temporal difference between Request Inventory and Order Inventory is reflected by the

A) Request Inventory minimum cardinality of 1.
B) Request Inventory maximum of N.
C) Order Inventory maximum of N.
D) Order Inventory minimum of 0.

Question 25

Since the same inventory items may be stored in several different warehouses,the maximum cardinality from Inventory to Warehouse is most likely ________.

A) 0
B) N
C) 1
D) determined by the number of warehouses compared to the number of inventory items

Question 26

An REA diagram for the production cycle models the relationships between the Perform Job Operations event and the Job Operations List entity,as 1:N because

A) time standards change over time.
B) one specific activity has only one standard time for completion.
C) activities are only performed once on work in process jobs.
D) many activities are usually required for specific work in process jobs.

Question 27

Relationships between resources and agents,such as Inventory and Supplier,reflect the best practice of identifying preferred and alternative suppliers for specific inventory items.Similar relationships between resources and employees can be used to model ________ and ________.

A) cost; revenue
B) performance; behavior
C) responsibility; accountability
D) segregation of duties; internal control

Question 28

The Interview event stores detailed data about each job interview.Since hiring only happens once,but there may have been several interviews,Interview is linked to the Hire Employees event in a(n)________ relationship.

A) 1:N
B) 1:1
C) M:N
D) 0:N

Question 29

The ________ entity stores much of the data typically found in the employee (payroll)master file.

A) Time Worked
B) Employee
C) HR
D) Payroll

Question 30

When modeling the issuance of debt,the maximum cardinality from Disburse Cash to Issue Debt is 1 because

A) interest is usually only paid at the maturity date.
B) one check is written for the total interest due.
C) the Issue Debt event is not related to Disburse Cash event; cash is received, not given.
D) the minimum cardinality would be 1, but the maximum cardinality should be N.

Question 31

The relationship between the Acquire Services and Disburse Cash events is modeled as ________ to reflect the common situation in which the organization obtains the use of a specific service for a particular period of time and makes a payment each month for the services it acquired and used that month.

A) 1:1
B) 1:N
C) M:N
D) none of the above

Question 32

In an REA diagram for HRM/payroll cycles,the ________ entity is linked to almost every other entity in the diagram.

A) Employee
B) Job title
C) Payroll
D) Worker I.D.

Question 33

Supplier number is most likely to be a foreign key in:

A) Inventory-Request_Inventory
B) Receive Inventory
C) Supplier
D) Warehouse

Question 34

Data about actual raw materials used in production is stored in the ________ entity.

A) Finished goods
B) Raw materials
C) Raw materials issuance
D) Work-in-process

Question 35

In an REA diagram for the HR/Payroll cycle,the ________ relationship between Skills and Recruiting reflects the fact that one specific advertisement may list several specific skills and,over time,there may be several advertisements for one specific skill.

A) 1:1
B) 1:N
C) M:N
D) 0:N

Question 36

Warehouse number is most likely to be a foreign key in:

A) Order Inventory
B) Disburse Cash
C) Receive Inventory
D) Inventory

Question 37

In an REA diagram for the HR/Payroll cycle,the relationship between Employees and Training is typicallty M:N for all except which of the following reasons?

A) One employee may attend the same training event more than once.
B) Each employee may attend more than one training event.
C) Each training event may have more than one employee attend.
D) One training event may be offered more than once.

Question 38

It is not necessary to connect the Time Used entity to specific business events,however,doing so facilitates

A) evaluating performance at a very detailed level.
B) general performance evaluation.
C) evaluating the quality of the services received.
D) determining productivity of employees, such as how many customer calls were made, or how many sales were made.

Question 39

The relationship between the Disburse Cash and Issue Stock events is modeled as being M:N for all except which of the following reasons?

A) One dividend check could be paid to shareholders that purchased stock at different times.
B) Shareholders could receive several dividend checks over time.
C) Checks must be written to each shareholder for dividend payments.
D) Stock can be issued more than once over a period of time.

Question 40

In the human resources REA model,the relationship between Skills and Employees is typically modeled as M:N because

A) one employee may possess many skills, and one skill may be possessed by more than one employee.
B) many employees possess skills, and many skills are possessed by employees.
C) employees can be trained to learn all skills, and all skills are possessed by at least one employee.
D) the relationship would be 1:N not M:N, because most employees are hired for a specific job that requires a specific skill, even though a specific job could be done by many employees.

Question 41

Which of the following accurately represents typical cardinalities for two entities in the finance cycle?

A)

B)

C)

D)

Question 42

Which of the following accurately represents typical cardinalities for two entities in the production cycle?

A)

B)

C)

D)

Question 43

The ________ entity is used to collect and summarize data about the raw materials,labor,and machine operations used during production of inventory.

A) Finished Goods Inventory
B) Raw Materials
C) Issue Raw Materials
D) Work-in-Process

Question 44

In the table called Perform Machine Operations,which is the most likely primary key?

A) Equipment number
B) Job Operation number
C) Machine Operation Number
D) Machine Operations List Number

Question 45

One of the benefits of an integrated enterprise-wide data model is that

A) auditors can use it to guide the development of queries to validate the completeness and accuracy of transaction processing.
B) journals and ledgers will be more accurate than in a traditional AIS data model.
C) workers can understand information flows better.
D) all of the above are benefits of an integrated enterprise-wide data model.

Question 46

Which of the following diagrams represents the cardinality pairs in a situation where a business that rents power tools (not all of which get rented)writes separate rental agreements for each tool,so renters don't have to return all items at the same time?

A)

B)

C)

D)

Question 47

Which of the following accurately represents typical cardinalities for two entities in the HR/Payroll cycle?

A)

B)

C)

D)

Question 48

Which of the following diagrams represents the cardinality pairs in a situation where some services are offered that have not been performed,other services have been performed many times,and sometimes several services are provided together for a client?

A)

B)

C)

D)

Question 49

Which of the following diagrams represents the cardinality pairs in a situation where many people will apply for a specific position,and some of the applicants have applied in the past?

A)

B)

C)

D)

Question 50

There are four main events of interest included in a typical production cycle REA diagram.Which of the following is not one of them?

A) Issuance of raw materials
B) Order raw materials
C) Use of labor in production
D) Use of machinery and equipment in production

Question 51

Which of the following diagrams represents the cardinality pairs in a situation where a specific production run results in a specific finished good,and a specific finished good is produced periodically?

A)

B)

C)

D)

Question 52

Which of the following diagrams represents the cardinality pairs in a situation where a specific skill is taught at training sessions held periodically,but training is not offered for all skills?

A)

B)

C)

D)

Question 53

Which of the following diagrams represents the cardinality pairs in a situation where a finished product requires one or more machine operations,and machines usage is recorded to specific production runs?

A)

B)

C)

D)

Question 54

Employee number is most likely to be a foreign key in

A) Perform Job Operations.
B) Perform Machine Operations.
C) Machine Operations List.
D) Work in Process.

Question 55

Which of the following diagrams represents the cardinality pairs in a situation where interviews are conducted individually and potential employees are able to interview for more than one position,or the same position at different times?

A)

B)

C)

D)

Question 56

Which of the following diagrams represents the cardinality pairs in a situation where a finished product requires one or more labor operations,and labor usage is recorded to specific production runs?

A)

B)

C)

D)

Question 57

Which of the following accurately represents typical cardinalities for two entities in the finance cycle?

A)

B)

C)

D)

Question 58

Which of the following diagrams represents the cardinality pairs in a situation where supervisors conduct individual performance evaluations with each of the employees they supervise?

A)

B)

C)

D)

Question 59

Which of the following diagrams represents the cardinality pairs for a typical,hierarchical organization?

A)

B)

C)

D)

Question 60

Which of the following diagrams represents the cardinality pairs for a CPA firm where managers drop off tax files in a 'check out' area,and any available employee can check out the file and complete the return for the manager.Of course,employees are always working on more than one return at a time,and all managers are dropping off files.

A)

B)

C)

D)

Question 61

Why might an REA diagram show relationships between agents?

Question 62

What are the benefits of an integrated enterprise-wide data model?

Question 63

Describe the relationships between Recruiting event and Skills,and between Recruiting event and Job Applicants.

Question 64

Give an example of an M:N Agent-Event relationship.

Question 65

Which of the following diagrams represents the cardinality pairs in a situation where customer orders are filled one by one,but not all ordered items may be available at all times?

A)

B)

C)

D)

Question 66

Why is cost information stored in several relational tables?

Question 67

Which of the following diagrams represents the cardinality pairs in a situation where rented items must be returned intact,and several rented items could be returned at the same time?

A)

B)

C)

D)

Question 68

Which of the following diagrams represents the cardinality pairs in a situation where one or more warehouses are currently empty due to downsizing,and production of new products has been delayed due to difficulty obtaining materials?

A)

B)

C)

D)

Question 69

Which of the following diagrams represents the cardinality pairs in a situation where goods don't have to be requisitioned,but if they are,requisitions are approved and processed before purchase orders are issued?

A)

B)

C)

D)

Question 70

Why might an REA diagram show relationships between resources and agents?

Question 71

Which of the following diagrams represents the cardinality pairs in a situation where deliveries are frequently made to the specific warehouse where the goods will be stored?

A)

B)

C)

D)

Question 72

Why is the event Issue Debt often modeled as a separate event entity?