Question 1

Why are conventional files easy to understand and operate?
A) Data are separated into files that mimic journals and ledgers in manual systems.
B) Data are disaggregated but can be combined in numerous ways.
C) Data can be visually checked.
D) Data can be posted in real time.

Accepted Answer

Conventional files are easy to understand and operate because data are separated into files that mimic journals and ledgers in manual systems. This makes it easier for users to understand and visualize the data in a familiar format.

Question 2

What is meant by the "logical" structure of a database?
A) The way the data are thought about, or viewed, by users
B) The way the data are stored on storage devices
C) The internal level of a database
D) The conceptual and internal levels of a database

Accepted Answer

The logical structure of a database refers to the way in which data is organized and viewed by users. This includes how tables, records, and fields are defined and related to one another, as well as any constraints or rules applied to the data. It is distinct from the physical structure of the database, which refers to how the data is stored on disk or other storage devices, and the internal level of the database, which refers to how data is managed and processed by the database management system. The logical structure is an important consideration in the design and implementation of a database, as it determines how users interact with and retrieve data from the system.

Question 3

What type of relationship do a customer table and an invoice table have?
A) One-to-one
B) One-to-many
C) Many-to-many
D) A and B, but not C

Accepted Answer

A customer can have many invoices, but an invoice can only belong to one customer, making it a one-to-many relationship. Many-to-many relationship would occur if a customer can have multiple invoices, and an invoice can belong to multiple customers, which is not the case here. One-to-one relationship would imply each record in one table corresponds to exactly one record in the other, which is again not applicable here.

Question 4

Which level of the database architecture relates to the way all the data in the entire database are logically viewed?
A) Physical level
B) Conceptual level
C) Internal level
D) External level

Accepted Answer

The conceptual level is the level of database architecture that relates to the logical view of all the data in the entire database. It is at this level that the overall data model for the database is defined. The physical level relates to how the data are physically stored on storage media, the internal level relates to how the data are stored within the DBMS itself, and the external level relates to the individual user views of the data.

Question 5

Which of the following statements is not an advantage of a database?
A) Data storage and retrieval methods are designed by application developers.
B) Data elements can be combined in virtually limitless ways.
C) Each data element needs to be stored only one time.
D) Application programs are independent of the physical structure of the data they process.

Accepted Answer

The statement "Data storage and retrieval methods are designed by application developers" is not an advantage of a database. In fact, one of the main advantages of a database is that data storage and retrieval methods are standardized and managed by the database management system (DBMS), which reduces the need for application developers to build these functionalities from scratch. Therefore, A is the correct answer. B, C, and D are all advantages of a database.

Question 6

What are the subroutines called that define the external and conceptual schema in a database management system?
A) Application programs
B) Data definition language
C) Query language
D) Business rules

Accepted Answer

The subroutines that define the external and conceptual schema in a database management system are part of the data definition language (DDL). DDL is a set of commands used to define and manage the structure of a database, including tables, indexes, and relationships between tables. Application programs, query languages, and business rules are not specific to defining the schema of a database.

Question 7

Which of the following statements about a relationship in a database is correct?
A) It is a connection or interaction between tables.
B) It may exist because of the nature of the data elements themselves.
C) It may exist because of the need to relate information in the database in some prescribed manner.
D) A and B, but not C
E) A, B, and C E

Accepted Answer

All of the statements are correct. A relationship in a database is a connection or interaction between tables, it may exist because of the nature of the data elements themselves or because of the need to relate information in the database in some prescribed manner. Therefore, the correct answer is choice E, all three statements are correct.

Question 8

Which of the following statements is true about a database management system?
A) It is a software program specially designed to convert conventional files into a database.
B) It is a collection of software specially designed to manage the data in a database in response to instructions issued by application programs or requests made by users.
C) It is an application program that manages the instructions issued by users to process data.
D) It is a collection of software that contains metadata and a data dictionary.

Accepted Answer

A database management system (DBMS) is a collection of software programs designed to manage the data in a database. It responds to instructions issued by application programs or users to read, insert, update, and delete data in the database. A DBMS also contains a data dictionary, which stores metadata about the structure of the database and its objects. However, it is not designed to convert conventional files into a database, nor is it an application program that manages instructions issued by users to process data.

Question 9

Which of the following are disadvantages of a database?
A) Increased hardware requirements, required technical skills, and integrated data
B) Increased hardware requirements, vulnerability to system failure, and integrated data
C) Required technical skills, difficult conversion from conventional files, and high- quality and efficient data
D) Increased hardware requirements, required technical skills, and difficult conversion from conventional files

Accepted Answer

The options A and B are partially correct, but the mention of vulnerability to system failure is not a direct disadvantage of a database. Option C is also partially correct, but the mention of high-quality and efficient data is actually an advantage of a database. Option D is the best answer since it lists three direct disadvantages of a database: increased hardware requirements, required technical skills, and difficult conversion from conventional files.

Question 10

Which of the following statements is true about databases whether used on mainframes, midrange computers, networks, or personal computers?
A) The theory and structure are substantially the same, but the design and management issues are different.
B) The theory, structure, and design are substantially the same, but the management issues are different.
C) The theory, structure, design, and management issues are substantially the same.
D) The theory, structure, design, and management issues are different.

Accepted Answer

The theory, structure, design, and management issues are substantially the same for databases used on mainframes, midrange computers, networks, or personal computers.

Question 11

What type of relationship do a customer table and an inventory table have?
A) One to one
B) One-to-many
C) Many-to-many
D) B and C, but not A

Accepted Answer

A customer table and an inventory table typically have a many-to-many relationship because multiple customers can purchase multiple items from the inventory.

Question 12

Where does mapping occur?
A) Between the external and conceptual levels
B) Between the external and internal levels
C) Between the conceptual and internal levels
D) A and C
E) B and C D

Accepted Answer

Mapping occurs between the external and conceptual levels, as well as between the conceptual and internal levels, to translate between different views and the physical storage of data.

Question 13

Which of the following is the most important query language used in database management systems?
A) COBOL
B) C
C) SQL
D) Visual Basic

Accepted Answer

SQL (Structured Query Language) is the most important query language used in database management systems. It allows users to manipulate and retrieve data stored in databases. While COBOL, C, and Visual Basic may all have some use in database management systems, they are not the primary query language used.

Question 14

Which of the following files is not owned by the account receivable application in a conventional accounting system?
A) Open customer invoice file
B) Customer master file
C) Cash receipts transaction file
D) Vendor master file

Accepted Answer

The vendor master file belongs to the accounts payable function, therefore it is not owned by the accounts receivable application. The open customer invoice file, customer master file, and cash receipts transaction file all belong to the accounts receivable function.

Question 15

Which of the following statements about an index file is (are) true?
A) It is an auxiliary file to a data file that is used to increase the speed at which records in the related data file are sorted and accessed.
B) It contains only two fields.
C) It is maintained in order of the index key.
D) All of the above statements about an index file are true.

Accepted Answer

All of the statements about an index file are true. A. It is an auxiliary file to a data file that is used to increase the speed at which records in the related data file are sorted and accessed. B. Though it can contain two fields or more. C. It is maintained in order of the index key.

Question 16

Which of the following statements about the conceptual schema of a database is true?
A) It is for the entire database and is at the conceptual level of the database architecture.
B) It is a subset of the internal schema that is required by a particular application program or users.
C) It describes how the internal subschema is implemented physically.
D) It is a subset of the database that describes how the database is implemented.

Accepted Answer

The conceptual schema is for the entire database and is at the conceptual level of the database architecture. It provides an abstract view of the database and describes the entities, their attributes, and their relationships. It is independent of any specific application or user requirements and serves as a basis for the design of the internal and external schemas.

Question 17

What is a data dictionary?
A) It is a special file, stored in an application program, that provides instructions for processing data.
B) It is a special file, stored in data definition language, that makes a data element in one schema correspond to an element in another schema.
C) It is a special file that is required to initiate the processing of data.
D) It is a special file, stored in the database itself, that provides metadata on the description, structure, and type of each data element stored in the database.

Accepted Answer

A data dictionary is a file that contains metadata information on the description, structure, and type of each data element stored in the database. It serves as a reference for the database developers and users to understand the meaning and characteristics of the data. A data dictionary can be stored in the database itself or in a separate file. Choice A describes a program file, while choice B describes a mapping file. Choice C is not related to the definition of a data dictionary.

Question 18

Which of the following relationships is asymmetrical in terms of how one record in the first table is related to one or more records in the second table and how one record in the second table is related to one or more records in the first table?
A) One-to-one relationship
B) One-to-many relationship
C) Many-to-many relationship
D) B and C, but not A

Accepted Answer

The answer of Which of the following relationships is asymmetrical...

Question 19

Which of the following statements about the internal level of a database is true?
A) It is the physical implementation of the conceptual level.
B) It includes the file organizations to store data on the physical storage devices.
C) It is the way all the data in the entire database are viewed logically.
D) A and B, but not C
E) B and C, but not A D

Accepted Answer

The internal level of a database refers to the physical implementation of the database, including how data is actually stored on physical storage devices. This encompasses the details of file organizations and storage structures. Therefore, both A and B are correct statements regarding the internal level. C describes the conceptual or logical view of the database, not the internal level.

Question 20

Which of the following statements best describes mapping in a database?
A) Mapping is the process of implementing the conceptual relationship in a database.
B) Mapping defines the relationship among the three levels of a database.
C) Mapping is the process of making a data element in one schema correspond to an element in another schema.
D) Mapping is the process of implementing a particular application as requested by the users.

Accepted Answer

Mapping in a database refers to the process of making a data element in one schema correspond to an element in another schema. It is a crucial step in integrating data from different sources and ensuring data consistency across systems. Mapping typically involves matching data elements based on their names, data types, and other attributes.

Quiz 12: Database Structure of Accounting Systems

Why are conventional files easy to understand and operate?

What is meant by the "logical" structure of a database?

What type of relationship do a customer table and an invoice table have?

Which level of the database architecture relates to the way all the data in the entire database are logically viewed?

Which of the following statements is not an advantage of a database?

What are the subroutines called that define the external and conceptual schema in a database management system?

Which of the following statements about a relationship in a database is correct?

Which of the following statements is true about a database management system?

Which of the following are disadvantages of a database?

Which of the following statements is true about databases whether used on mainframes, midrange computers, networks, or personal computers?

What type of relationship do a customer table and an inventory table have?

Where does mapping occur?

Which of the following is the most important query language used in database management systems?

Which of the following files is not owned by the account receivable application in a conventional accounting system?

Which of the following statements about an index file is (are) true?

Which of the following statements about the conceptual schema of a database is true?

What is a data dictionary?

Which of the following relationships is asymmetrical in terms of how one record in the first table is related to one or more records in the second table and how one record in the second table is related to one or more records in the first table?

Which of the following statements about the internal level of a database is true?

Which of the following statements best describes mapping in a database?