Deck 7: Real Modeling

Question 1

Which of the following internal controls is unique to view-driven accounting information systems?

A) Equality of debits and credits.
B) Separation of duties.
C) Pre-numbered documents.
D) Virus protection software.

Answer 1

A

Question 2

Which of the following situations calls for a junction table?

A) The minimum cardinalities are "one" on both sides.
B) The maximum cardinalities are "one" on both sides.
C) The maximum cardinalities are "many" on both sides.
D) One table requires a compound primary key.

Answer 2

C

Question 3

Event-driven accounting information systems are not as widely used as view-driven systems because:

A) View-driven systems provide all the information managers need to make decisions.
B) The technology that underlies event-driven systems is more complex.
C) Software tools to design event-driven systems are unavailable.
D) Event-driven systems process data in batches.

Answer 3

B

Question 4

When the maximum cardinalities between two elements of a REAL model are "one" and "many:"

A) The primary key from the "many" side goes in the table on the "one" side.
B) The primary key from the "one" side goes in the table on the "many" side.
C) The database requires a junction table.
D) The REAL model contains errors.

Question 5

Data in a view-driven accounting information system is: (i) highly aggregated, (ii) comprehensive, (iii) stored in multiple places.

A) i and ii only.
B) i and iii only.
C) ii and iii only.
D) i, ii and iii.

Question 6

___ events can focus on both simple and complex phenomena.

A) Operating.
B) Information.
C) Recording.
D) Decision/management.

Question 7

View-driven accounting information systems:

A) Rely on debits and credits for transaction recording.
B) Are useless for making decisions.
C) Must incorporate some form of information technology.
D) Capture comprehensive data, useful for many functional departments.

Question 8

Which of the following is unique to event-driven accounting information systems?

A) Queries.
B) Reports.
C) Sequentially numbered transactions.
D) General-purpose financial statements.

Question 9

End-of-month batch processing is most commonly associated with:

A) Event-driven systems.
B) View-driven systems.
C) Query-based systems.
D) Paper-based systems.

Question 10

___ events focus on activities involved in providing goods and services to customers.

A) Operating.
B) Information.
C) Recording.
D) Decision/management.

Question 11

The two basic types of accounting information systems discussed in the text are:

A) View-driven and technology-driven.
B) Technology-driven and event-driven.
C) Technology-driven and paper-driven.
D) View-driven and event-driven.

Question 12

View-driven systems best support which of the following tasks?

A) Preparing general purpose financial statements.
B) Querying a database.
C) Producing diverse reports for decision making.
D) Deciding which events to record in the system.

Question 13

A balance sheet can be produced from: (i) a view-driven accounting information system, (ii) an event-driven accounting information system.

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 14

A REAL model contains four resources, three events and two agents. The database will therefore contain how many tables?

A) Four.
B) Three.
C) Two.
D) Some other number.

Question 15

___ events focus on recording and maintaining data.

A) Operating.
B) Information.
C) Recording.
D) Decision/management.

Question 16

In a view-driven accounting information system, the primary key from one table may be posted as a ______ in another table.

A) Referential key.
B) Foreign key.
C) Cardinality.
D) Compound key.

Question 17

The first step in creating a REAL model is:

A) Identify strategically significant operating events.
B) Create a relational database.
C) Understand the organization's environment.
D) Choose a software tool.

Question 18

Which of the following causes a database to update a junction table when its component tables are updated?

A) Normalization.
B) Referential integrity.
C) Compound primary keys.
D) Cascading.

Question 19

Cardinalities:

A) Summarize the relationships between elements of a REAL model.
B) Do not exist between events in a REAL model.
C) Assist designers in understanding an organization's environment.
D) Promote strong internal control.

Question 20

Which of the following types of data is least likely to be collected in an event-driven accounting information system?

A) Customer name.
B) Accounts to debit and credit.
C) Employee name.
D) Purchase order number.

Question 21

Which of the following should occur first in developing a REAL model?

A) Differentiating operating, information and decision/management events.
B) Interviewing system users.
C) Specifying the fields to incorporate in database tables.
D) Reviewing the rules associated with cardinalities.

Question 22

The REAL model below applies to Questions 26 through 30:

How many tables will be required in the database for the REAL model above?

A) Three.
B) Six.
C) Eight.
D) Some other number.

Question 23

Within the context of REAL modeling, which of the following would best be described as decision/management events: (i) preparing a cost-benefit analysis of an event-driven accounting information system, (ii) delivering merchandise to customers.

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 24

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}\hline& \text { System A } & \text { System B } \\\hline \begin{array}{l}\text { Source document } \\\text { formats }\end{array} & \begin{array}{l}\text { Paper } \\\text { only }\end{array} & \begin{array}{l}\text { Paper and } \\\text { electronic }\end{array} \\\hline \begin{array}{l}\text { Contains a table } \\\text { titled "journal } \\\text { entries" }\end{array} & \text { No } & \text { Yes } \\\hline \begin{array}{l}\text { Based on a REAL } \\\text { model }\end{array} & \text { No } & \text { No } \\\hline \begin{array}{l}\text { Generates financial } \\\text { statements and other } \\\text { pre-defined reports }\end{array} & \text { Yes } & \text { Yes } \\\hline \begin{array}{l}\text { Outputs can be } \\\text { accessed by }\end{array} & \begin{array}{l}\text { Anyone in the } \\\text { organization }\end{array} & \begin{array}{l}\text { Accounting } \\\text { personnel only }\end{array} \\\hline\end{array}$


-Which system(s) will most likely incorporate general ledger software as a primary form of information technology?

A) System A.
B) System B.
C) Both System A and System B.
D) Neither System A nor System B.

Question 25

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}\hline& \text { System A } & \text { System B } \\\hline \begin{array}{l}\text { Source document } \\\text { formats }\end{array} & \begin{array}{l}\text { Paper } \\\text { only }\end{array} & \begin{array}{l}\text { Paper and } \\\text { electronic }\end{array} \\\hline \begin{array}{l}\text { Contains a table } \\\text { titled "journal } \\\text { entries" }\end{array} & \text { No } & \text { Yes } \\\hline \begin{array}{l}\text { Based on a REAL } \\\text { model }\end{array} & \text { No } & \text { No } \\\hline \begin{array}{l}\text { Generates financial } \\\text { statements and other } \\\text { pre-defined reports }\end{array} & \text { Yes } & \text { Yes } \\\hline \begin{array}{l}\text { Outputs can be } \\\text { accessed by }\end{array} & \begin{array}{l}\text { Anyone in the } \\\text { organization }\end{array} & \begin{array}{l}\text { Accounting } \\\text { personnel only }\end{array} \\\hline\end{array}$


-Which system(s) is (are) most likely to be event-driven?

A) System A.
B) System B.
C) Both System A and System B.
D) Neither System A nor System B.

Question 26

All of the following are strategically significant operating events except:

A) Record operating cash flow.
B) Purchase operating supplies.
C) Sell merchandise.
D) Hire operating employees.

Question 27

Charlie is a reservations agent for a large hotel chain; Sue needs to make a reservation for an upcoming business trip. Which of the following statements is most true?

A) Making a reservation is an information event.
B) Charlie is an internal agent.
C) Location is irrelevant in the transaction.
D) "Travel on business" is the strategically significant operating event in the hotel's information system.

Question 28

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}\hline& \text { System A } & \text { System B } \\\hline \begin{array}{l}\text { Source document } \\\text { formats }\end{array} & \begin{array}{l}\text { Paper } \\\text { only }\end{array} & \begin{array}{l}\text { Paper and } \\\text { electronic }\end{array} \\\hline \begin{array}{l}\text { Contains a table } \\\text { titled "journal } \\\text { entries" }\end{array} & \text { No } & \text { Yes } \\\hline \begin{array}{l}\text { Based on a REAL } \\\text { model }\end{array} & \text { No } & \text { No } \\\hline \begin{array}{l}\text { Generates financial } \\\text { statements and other } \\\text { pre-defined reports }\end{array} & \text { Yes } & \text { Yes } \\\hline \begin{array}{l}\text { Outputs can be } \\\text { accessed by }\end{array} & \begin{array}{l}\text { Anyone in the } \\\text { organization }\end{array} & \begin{array}{l}\text { Accounting } \\\text { personnel only }\end{array} \\\hline\end{array}$


-Which system(s) provide data for making decisions?

A) System A.
B) System B.
C) Both System A and System B.
D) Neither System A nor System B.

Question 29

Within the context of REAL modeling, which of the following would best be described as operating events: (i) preparing a cost-benefit analysis of an event-driven accounting information system, (ii) delivering merchandise to customers.

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 30

Within the context of REAL modeling, which of the following would best be described as information events: (i) preparing a cost-benefit analysis of an event-driven accounting information system, (ii) delivering merchandise to customers.

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 31

Consider the partial REAL model below: Which of the following statements is least true?

A) The REAL model is incorrect because it does not include a relationship between the employee and the customer.
B) The "accept payment" table will contain two foreign keys.
C) The "employee" table will require a "department" field.
D) The "customer" table may have a compound primary key.

Question 32

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}\hline& \text { System A } & \text { System B } \\\hline \begin{array}{l}\text { Source document } \\\text { formats }\end{array} & \begin{array}{l}\text { Paper } \\\text { only }\end{array} & \begin{array}{l}\text { Paper and } \\\text { electronic }\end{array} \\\hline \begin{array}{l}\text { Contains a table } \\\text { titled "journal } \\\text { entries" }\end{array} & \text { No } & \text { Yes } \\\hline \begin{array}{l}\text { Based on a REAL } \\\text { model }\end{array} & \text { No } & \text { No } \\\hline \begin{array}{l}\text { Generates financial } \\\text { statements and other } \\\text { pre-defined reports }\end{array} & \text { Yes } & \text { Yes } \\\hline \begin{array}{l}\text { Outputs can be } \\\text { accessed by }\end{array} & \begin{array}{l}\text { Anyone in the } \\\text { organization }\end{array} & \begin{array}{l}\text { Accounting } \\\text { personnel only }\end{array} \\\hline\end{array}$


-Which system(s) is (are) most likely to be view-driven?

A) System A.
B) System B.
C) Both System A and System B.
D) Neither System A nor System B.

Question 33

The REAL model below applies to Questions 26 through 30:

For the "receive payment" table to be in third normal form, which of the following must be true?

A) It must contain at least three fields.
B) It must contain fields for drink ingredients.
C) It must contain at least one calculated field.
D) It must contain two foreign keys.

Question 34

The REAL model below applies to Questions 26 through 30:

Which of the following fields is least likely to be necessary in the "take customer order" table?

A) Drinks ordered.
B) Customer name.
C) Employee name.
D) Transaction number.

Question 35

In preparing a REAL model, which of the following statements is least true?

A) All REAL models include internal and external agents.
B) REAL models require research.
C) REAL models can be implemented with enterprise resource planning software.
D) REAL models can be supplemented by flowcharts.

Question 36

The REAL model below applies to Questions 26 through 30:

Foreign keys in the "prepare drink" table will come from: (i) take customer order, (ii) customer.

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 37

Marsha is considering two accounting information systems for implementation in her organization. $\begin{array}{|l|l|l|}\hline& \text { System A } & \text { System B } \\\hline \begin{array}{l}\text { Source document } \\\text { formats }\end{array} & \begin{array}{l}\text { Paper } \\\text { only }\end{array} & \begin{array}{l}\text { Paper and } \\\text { electronic }\end{array} \\\hline \begin{array}{l}\text { Contains a table } \\\text { titled "journal } \\\text { entries" }\end{array} & \text { No } & \text { Yes } \\\hline \begin{array}{l}\text { Based on a REAL } \\\text { model }\end{array} & \text { No } & \text { No } \\\hline \begin{array}{l}\text { Generates financial } \\\text { statements and other } \\\text { pre-defined reports }\end{array} & \text { Yes } & \text { Yes } \\\hline \begin{array}{l}\text { Outputs can be } \\\text { accessed by }\end{array} & \begin{array}{l}\text { Anyone in the } \\\text { organization }\end{array} & \begin{array}{l}\text { Accounting } \\\text { personnel only }\end{array} \\\hline\end{array}$


-Which system(s) can incorporate some form of information technology?

A) System A.
B) System B.
C) Both System A and System B.
D) Neither System A nor System B.

Question 38

"Apply for financial aid" is an example of a(n) __ event.

A) Operating.
B) Information.
C) Decision.
D) Strategic.

Question 39

In a REAL model, the main difference between "internal" and "external" agents is:

A) Internal agents do not require a database table.
B) External agents do not require a database table.
C) Their relationship to the organization.
D) Their location in the REAL model.

Question 40

The REAL model below applies to Questions 26 through 30:

How many junction tables will be required in the database for the REAL model above?

A) Zero.
B) One.
C) Two.
D) More than two.

Question 41

The REAL model below applies to Questions 46 through 50:
SHAPE \* MERGEFORMAT
Based on the REAL model above, which of the following statements is least true?

A) Every guest room receives an inspection.
B) Every room that is inspected has been cleaned.
C) Each cart is used to clean multiple rooms.
D) Each room is cleaned by one maid.

Question 42

The REAL model below applies to Questions 46 through 50:
SHAPE \* MERGEFORMAT
A supervisor wanted to list the names of maids whose inspections were unsatisfactory. How many database tables would the supervisor incorporate in the query?

A) One.
B) Two.
C) Three.
D) More than three.

Question 43

Limitations of view-driven systems: Fill in the blanks below according to the limitations identified by Walker and Denna. Each blank may include a single word or an entire phrase.

A) Data in a view-driven system are highly ______ and are stored in ______.
B) In view-driven systems, the ______ process is often ______ and ______.
C) The system captures a very ______ set of data.
D) They focus on business events that are ______ in the accounting information system with ______ and ______.
E) They often process data in ______, frequently at the ______.

Question 44

Steps in REAL modeling. Fill in the blanks below according to the steps discussed in the text for developing a REAL model. Then, number the steps in the correct order.

Question 45

Basic database table creation.
Specify the structure of all database tables indicated by the REAL model below. Indicate primary keys by underlining and foreign keys with brackets.

Question 46

How many events would be included in the REAL model that underlies the tables?

A) One.
B) Two.
C) Three.
D) More than three.

Question 47

The REAL model below applies to Questions 46 through 50:
SHAPE \* MERGEFORMAT
Who is in the best position to steal supplies?

A) Supervisors.
B) Maids.
C) Guests.
D) None of the above.

Question 48

Database creation concepts
Indicate whether each of the following statements is true based on the REAL model provided.

Question 49

REAL model analysis.
Indicate whether each of the following statements is true or false based on the REAL model above. Do not make any changes to the REAL model.

Question 50

The REAL model below applies to Questions 46 through 50:
SHAPE \* MERGEFORMAT
Which of the following fields would be excluded from the "supplies" table because of the rules of data normalization?

A) Supply ID.
B) Beginning quantity.
C) "As of" date.
D) Total quantity issued.

Question 51

In the tables listed above, which field is most likely to be automatically numbered?

A) Customer ID.
B) Quantity prepared.
C) Transaction number.
D) Employee ID.

Question 52

The REAL model below applies to Questions 46 through 50:
SHAPE \* MERGEFORMAT
Based on the REAL model above, which of the following statements is most true?

A) Supervisors inspect every room that has been cleaned.
B) Maids use the same cart every day.
C) The system exhibits weak internal control over inventory.
D) Supervisors choose which rooms to inspect.

Question 53

Which table(s) should include a field for total amount due: (i) receive payment, (ii) prepare drink/receive payment?

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 54

Which table(s) will have a compound primary key: (i) customer table, (ii) prepare drink/ingredients table?

A) i only.
B) ii only.
C) Both i and ii.
D) Neither i nor ii.

Question 55

Basic REAL model construction.
Draw the REAL model components, including cardinalities, indicated by each of the following independent situations.
a. One or more flight attendants supervise the boarding process for many passengers on an airplane.
b. One photographer uses a digital camera to take pictures of several students in a single elementary school class.
c. A group of friends order various menu items at a local restaurant; the group is assigned one table server.

Question 56

Which fields in the "prepare drink" table are foreign keys: (i) order number, (ii) customer ID, (iii) employee ID?

A) i and ii only.
B) ii and iii only.
C) i and iii only.
D) i, ii and iii.