Deck 14: Database Design

Question 1

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

Answer 1

True

Question 2

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

Answer 2

False

Question 3

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

Answer 3

True

Question 4

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

Question 5

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

Question 6

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

Question 7

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

Question 8

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

Question 9

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

Question 10

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

Question 11

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

Question 12

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

Question 13

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

Question 14

An employee number is a good example of a useful primary record key.

Question 15

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

Question 16

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

Question 17

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

Question 18

For a file of employee workers, it would make more sense to use their last name as a primary key rather than their employee number.

Question 19

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

Question 20

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

Question 21

"Reducing data redundancy" is an important goal in data modeling.

Question 22

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

Question 23

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

Question 24

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

Question 25

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

Question 26

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

Question 27

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

Question 28

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

Question 29

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

Question 30

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

Question 31

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

Question 32

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

Question 33

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

Question 34

"Protecting privacy" is an important goal in data modeling.

Question 35

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

Question 36

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

Question 37

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

Question 38

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

Question 39

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

Question 40

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

Question 41

Relational databases store small amounts of data in spreadsheets.

Question 42

A database is in first normal form if all of its record's data fields are well defined and the information can thus be stored as a flat file.

Question 43

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

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

Question 44

Big data refers to data that are of large volumes and are unstructured.

Question 45

A flat file is a database with no records.

Question 46

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

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

Question 47

All of these are reasons why databases are important to AISs except:

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

Question 48

The basic unit of information in a database table of accounting data is a(n):

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

Question 49

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

Question 50

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

Question 51

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

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

Question 52

This item creates relationships by linking the date in one file (e.g., customer)to an item in a second file (e.g., a sales order:

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

Question 53

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

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

Question 54

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

Question 55

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

Question 56

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

A)employee number
B)Phone number
C)Last name
D)Office number

Question 57

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

Question 58

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

Question 59

A sale is an example of an event in the REA accounting framework.

Question 60

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

Question 61

Access is an example of a _____ database:

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

Question 62

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

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

Question 63

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

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

Question 64

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

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

Question 65

A major advantage of relational databases is:

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

Question 66

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

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

Question 67

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

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

Question 68

A data dictionary can help an accountant:

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

Question 69

This item helps developers document a database:

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

Question 70

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

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

Question 71

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

A)Resources
B)Recording
C)Remembering
D)none of these

Question 72

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

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

Question 73

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

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

Question 74

A data dictionary:

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

Question 75

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

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

Question 76

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

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

Question 77

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

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

Question 78

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

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

Question 79

Edit tests that catch data entry errors are examples of:

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

Question 80

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

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