Deck 16: Implementing an Rea Model in a Relational Database

Question 1

Concerning tables for M:N relationships,which of the following statements is false?

A)Non-key attributes may be included.
B)Multiple attribute primary keys are used.
C)Single attribute primary keys may be used.
D)Concatenated keys are used.

Answer 1

C

Question 2

Multiple attribute primary keys are

A)Common
B)Concatenated keys
C)Disallowed
D)Secondary keys

Answer 2

B

Question 3

Concerning the creation of tables from an REA diagram,which of the following is false?

A)A properly designed relational database has a table for each distinct entity in an REA diagram.
B)A properly designed relational database has a table for each many-to-many relationship in an REA diagram.
C)To reduce confusion,table names should not duplicate REA diagram entities' names.
D)Many-to-many relationships will be shown in tables with hyphenated concatenations of the entities' names.

Answer 3

C

Question 4

Concerning the creation of tables from an REA diagram,which of the following is false?

A)M:N relationships must be implemented as separate tables.
B)1:N relationships are implemented with the primary key of the 1 side becoming a foreign key on the N side.
C)1:1 relationships are implemented with the primary key of either entity included as a foreign key in the table representing the other entity.
D)All of the above are true

Question 5

The primary key for M:N relationship tables

A)Is a single attribute
B)Always consists of two attributes
C)Is the primary key of the most important entity linked to that relationship
D)Is impossible to determine

Question 6

M:N relationships must be implemented

A)As separate tables
B)With concatenated primary keys
C)Both A and B
D)Neither A nor B

Question 7

When implementing 1:1 and 1:N relationships

A)Foreign keys are used.
B)Separate tables could be used.
C)The primary key of one entity becomes a foreign key in the other entity's table.
D)Concatenated primary keys are used.

Question 8

Which of the following is not one of the three steps to implementing an REA diagram in a relational database?

A)Assign attributes to appropriate tables.
B)Create a table for each distinct entity in the diagram and for each many-to-many relationship.
C)Every event must be linked to at least one resource.
D)Use foreign keys to implement one-to-one and one-to-many relationships.

Question 9

Concerning REA diagrams and relational databases,which of the following is true?

A)A well designed relational database is the starting point for creating an REA diagram.
B)A well-designed REA diagram will result in the occasional update,insert or delete anomaly problem in the relational database.
C)Database design is generic for similar organizations.
D)The design of a database is specific to the organization being modeled.

Question 10

What is the first step to implementing an REA diagram in a relational database?

A)Assign attributes to appropriate tables.
B)Create a table for each distinct entity in the diagram and for each many-to-many relationship.
C)Identify cardinalities.
D)Use foreign keys to implement one-to-one and one-to-many relationships.

Question 11

Integrating separate REA diagrams developed for individual transaction cycles into a single,comprehensive enterprise-wide data model

A)is possible.
B)requires understanding what the cardinalities in each separate diagram reveal about the organization's business policies and activities.
C)provides a single comprehensive enterprise-wide model of the organization.
D)all of the above are true.

Question 12

Concerning the creation of tables from an REA diagram,which of the following is false?

A)Foreign keys are used to implement 1:1 and 1:N relationships.
B)A table is created for each distinct entity.
C)A table is created for each M:N relationship.
D)Tables are completed with input data.

Question 13

An integrated REA diagram merges multiple copies of some entities in order to

A)Minimize the repetition of agent entities.
B)Maximize the legibility of the comprehensive REA diagram by avoiding the need to have relationship lines cross one another.
C)Both A and B are true.
D)Both A and B are false.

Question 14

When assigning attributes to each table,

A)The database designer must interview users to identify which facts should be included in the database.
B)The database designer must interview management to identify which facts should be included in the database.
C)The database designer must use the REA diagram to help determine in which tables those facts belong.
D)All of the above.

Question 15

REA diagrams for different organizations may be similar,but will likely result in different relationship cardinalities because of

A)Differences in business policies
B)Different designers of REA diagrams
C)Different methods of drawing REA diagrams
D)Errors in drawing REA diagrams

Question 16

An integrated REA diagram merges multiple copies of _______ and ______entities but retains multiple copies of ______ entities.

A)Resource,event,agent
B)Relationship,economic,accounting
C)Resource,economic,agent
D)Relationship,event,accounting

Question 17

Other attributes besides the primary key are

A)Included to satisfy transaction processing requirements.
B)Included to meet management's information needs.
C)Both A and B
D)None of the above

Question 18

Concerning a correctly drawn enterprise-wide REA diagram,which of the following statements is not true?

A)Every event must be linked to at least one resource.
B)Merging two transaction cycles on a common event may affect the minimum cardinalities between the merged event and the agents participating in that event.
C)Every event must be linked to one agent who participates in that event.
D)Creating a set of tables from an REA diagram automatically results in a well-structured relational database.

Question 19

Combining REA diagrams for individual transaction cycles into a single,enterprise-wide model adds two more rules to the three basic principles for drawing REA diagrams.Which of the following is not one of those two new rules?

A)Every resource must be linked to at least one event that increments that resource and to at least one event that decrements that resource.
B)If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the minimum cardinality between that event and every other event with which it may be associated must be 0.
C)If a specific event can be linked to more than one other type of event,but cannot be linked simultaneously to all of those other events,then the maximum cardinality between that event and every other event with which it may be associated must be 0.
D)None of the above

Question 20

An integrated REA diagram contains multiple copies of

A)Accounts
B)Agents
C)Events
D)Resource

Question 21

REA data modeling

A)Can be used only to model financial data.
B)Can provide accountants with a method for more easily adapting the AIS to respond to change.
C)Is an example of a traditional accounting concept.
D)Is just a fancy way of doing E-R diagramming.

Question 22

The majors benefits of using the REA model as the basis for designing an AIS include all of the following except:

A)The REA data model integrates non-financial and financial data in the AIS
B)The REA data model makes both non-financial and financial data easily accessible to management.
C)The REA data model provides the basis for building the kind of flexible AIS that is responsive to management's changing information needs,
D)The REA data model reduces the need for accountants to understand the underlying accounting journals and ledgers.

Question 23

How many tables are needed to implement an REA data model that has five distinct entities,two M:N relationships and three 1:N relationships in a relational database?

A)5
B)7
C)8
D)10

Question 24

In an REA-based relational database,the information normally found in a _______ is contained in the tables used to record data about _______.

A)Journal,events.
B)Journal,resources.
C)Ledger,events.
D)Ledger,resources.

Question 25

Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in ______ tables in an REA-based relational database.

A)Account
B)Agent
C)Event
D)Resource

Question 26

Concerning the use of REA diagrams to retrieve information from a database:

A)Although neither journals nor ledgers appear explicitly in an REA diagram,each can be created through appropriate queries.
B)The information normally found in a journal is contained in the tables used to record data about events.
C)Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database.
D)All of the above

Question 27

Because information about temporal imbalances between two _________,such as accounts receivable and accounts payable,is needed so frequently,such calculated values are sometimes stored as _________ in the appropriate tables.

A)Events,agents.
B)Events,attributes.
C)Resources,agents.
D)Resources,attributes.

Question 28

Technological changes

A)Do not change the mechanics of accounting procedures.
B)Have little effect on accounting process.
C)Do not change the need for management reports and financial statements.
D)Are more easily adapted using traditional AIS models.

Question 29

Concerning REA models,which of the following is false?

A)Many financial statement accounts are represented as resources in the REA model.
B)Accounts such as Accounts Receivable show up as entities in the REA model.
C)Some accounts represent an imbalance between two related events in the REA model.
D)Much of the information about an organization's assets that is traditionally recorded in ledgers is stored in resource tables in an REA-based relational database.

Question 30

Which types of REA entities become separate tables in a relational database?

A)Agents
B)Events
C)Resources
D)All of the above.

Question 31

Concerning REA diagrams for individual transaction cycles,which of the following is false?

A)They depict basic give-to-get economic duality relationships
B)They usually provide only a partial view of resources
C)They need to be combined in order to provide a comprehensive enterprise-wide data model..
D)They show both how resources are acquired and how they are used

Question 32

Concatenated keys

A)Are only needed when combining two or more REA diagrams.
B)Are foreign keys used to implement 1:N or 1:1 relationships.
C)Are multiple attribute keys used to implement 1:M relationships.
D)Are required to implement M:N relationships.

Question 33

Which of the following is not part of a "final accuracy check" when creating relational tables from an REA diagram?

A)Every attribute in every table is single-valued (i.e.,each table is a flat file).
B)Every event must be linked to at least one resource.
C)Every table must have a primary key.
D)Other non-key attributes in each table must be either a fact about the thing designated by the primary key or foreign keys used to link that table to another table.

Question 34

In comparing the REA model to the traditional AIS,which of the following is false?

A)Traditional AISs contain only data about the financial aspects of transactions.
B)A major advantage of the REA data model is that it integrates non-financial and financial data in the AIS and makes both types of data easily accessible to management.
C)In the REA model,many financial statement items can be displayed by querying a single table.
D)Accounts in the traditional AIS are analogous to resources in the REA-based relational database.

Question 35

When combining two REA diagrams by merging common entities,changes in the cardinality of the merged entity is needed when it is a

A)Agent
B)Event
C)Relationship
D)Resource

Question 36

Which type of relationship cardinality requires the implementation of a separate table?

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

Question 37

How many tables are needed to implement an REA data model that has six distinct entities,three M:N relationships and four 1:N relationships in a relational database?

A)6
B)9
C)11
D)13

Question 38

Concerning the generation of financial statements from an REA-based relational database,which of the following is false?

A)It is possible to use a completed REA diagram to guide the writing of queries to produce the information that would be included in financial statements.
B)Many financial statement items can be displayed by querying a single table.
C)It is unnecessary to understand the REA data model to know which tables need to be included in each query to generate the correct answers to financial statement questions.
D)A major advantage of the REA data model is that it integrates non-financial and financial data.

Question 39

Concerning enterprise-wide REA diagrams,which of the following is false?

A)Merging two or more REA diagrams that contain the same resource entity does not require any changes to the cardinality pairs in the individual diagrams.
B)Merging two or more diagrams that contain a common event entity,however,often requires changing the minimum cardinalities associated with the other events to 0,to reflect the fact that the merged event may be connected to any one of several different events,but not to all of them simultaneously.
C)The minimum cardinalities associated with agents may also have to be changed to 0.
D)All of the above are true

Question 40

When comparing REA diagrams used to design an AIS with a traditionally designed AIS,

A)Traditional AIS information,such as journals and ledgers no longer exist.
B)Similar information is present as in a traditional AIS but stored in a different format.
C)Queries are used to input data into the AIS.
D)An REA designed AIS cannot recreate a traditional journal.

Question 41

In which of the following cases is the relationship between entities not implemented by foreign keys?

A)
B)
C)
D)

Question 42

In an REA relational database,traditional ledger information is obtained by querying

A)Agents
B)Events
C)Resource
D)All of the above

Question 43

An REA diagram contains five instances of the Customer entity.How many tables does this require in a relational database?

A)one
B)two
C)three
D)four

Question 44

Cardinalities reflect __________ about the organization being modeled and its business practices.

A)assumptions
B)opinions
C)facts
D)theories

Question 45

Integrating separate REA diagrams into a single comprehensive enterprise-wide model of the organization,requires understanding what the __________ in each separate diagram reveal about the organization's business policies and activities.

A)cardinalities
B)data
C)events
D)transactions

Question 46

In an integrated REA diagram,every resource must be must be linked to

A)at least two events.
B)at least two agents.
C)at least one other resource.
D)at least two other resources.

Question 47

Which entity is likely to be part of both the payroll cycle and the revenue cycle?

A)Cash
B)Customer
C)Receive Goods
D)Inventory

Question 48

In an integrated REA diagram,a focal event is one that

A)is linked to at least two other events and has a minimum cardinality of zero with the linked events.
B)is linked to at one other event and has a minimum cardinality of zero with the linked events.
C)is linked to at least two other events and has a minimum cardinality of one with the linked events.
D)is linked to at least one other event and has a minimum cardinality of one with the linked events.

Question 49

In which of the following cases is the number of tables required to represent the relationship equal to three?

A)
B)
C)
D)

Question 50

Which of the following is a redundant entity that would be merged when two cycles are combined?

A)Customer
B)Employee Time
C)Take Order
D)Inventory

Question 51

Which table is most likely to have a concatenated key?

A)customer
B)sales
C)customer-sales
D)none of the above

Question 52

Where is information traditionally found in journals stored in an REA database?

A)Agent
B)Event
C)Relationship
D)Resource

Question 53

In an integrated REA diagram,every event must be must be linked to

A)at least two resources.
B)at least two agents.
C)at least one other event.
D)at least two other events.

Question 54

In an integrated REA diagram,every agent must be must be linked to

A)at least one resource.
B)at least two resources.
C)at least one event.
D)at least two events.

Question 55

_______ databases are commonly used to support transaction processing.

A)Access
B)E-R
C)REA
D)Relational

Question 56

Which entity is likely to be part of both the payroll cycle and the expenditure cycle?

A)Receive Goods
B)Customer
C)Disburse Cash
D)Inventory

Question 57

When merging redundant resource entities into a new REA diagram,

A)Common resources are placed between the events that affect them.
B)Each resource is connected to two agents that either increase or decrease it.
C)Resources are duplicated to show the give and get of economic duality relationships.
D)None of the above.

Question 58

Which entity is likely to be part of the payroll cycle,expenditure cycle,and the revenue cycle?

A)Customer
B)Cash
C)Supplier
D)Inventory

Question 59

In an integrated REA diagram,the disburse cash entity is typically linked to

A)Customer
B)Vendor
C)Employee Time
D)Inventory

Question 60

Which entity is likely to be part of both the revenue cycle and the expenditure cycle?

A)Receive Goods
B)Customer
C)Receive Cash
D)Inventory

Question 61

In a relational database,which of the following attributes would typically be included in the table that stores data about the Vendor entity?

A)Invoice number
B)Outstanding balance
C)Product code
D)Inventory

Question 62

What are the three steps to implementing an REA diagram in a relational database?

Question 63

A query that extracts,for a given time period,all sales events for which there is no corresponding receive cash event on the date of the sales event will yield

A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.

Question 64

What kinds of databases can the REA data model be used to design?

Question 65

A query that extracts,for a given time period,all purchases for which there is no corresponding disburse cash event will yield

A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.

Question 66

What is a concatenated key?

Question 67

What are the advantages of the REA data model over the traditional AIS model?

Question 68

Explain a completeness check.

Question 69

A query that extracts,for a given time period,the total amount of all sales events for which there is no corresponding receive cash event will yield

A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.

Question 70

A query that extracts,for a given time period,all deposits to and disbursements from a payroll clearing account will yield

A)a cash account ledger.
B)a credit sales journal.
C)an accounts receivable ledger.
D)an accounts payable journal.

Question 71

In a relational database,which of the following attributes would typically be included in the table that stores data about the Customer entity?

A)Invoice number
B)Credit limit
C)Product code
D)Backorder

Question 72

Explain where in the REA model you can find the information normally found in a ledger.

Question 73

In order to integrate separate REA diagrams into an integrated organizational REA model,what must the designer understand?

Question 74

In a relational database,which of the following attributes would typically be represented by a foreign key in the table that stores data about a Receive Inventory entity?

A)Purchase order number
B)Payment terms
C)Product code
D)Date

Question 75

Explain where in the REA model you can find the information normally found in a journal.

Question 76

In a relational database,which of the following attributes would typically be represented by a foreign key in the table that stores data about a Disburse Cash entity?

A)Amount
B)Date
C)Vendor number
D)Product number

Question 77

List the five rules for drawing integrated REA diagrams.