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Accounting Information Systems, 12e (Romney/Steinbart)

Chapter 17 The REA Data Model


1) Which of the following statements about REA modeling and REA diagrams is false?
A) REA is an acronym for Resources, Entities, and Agents.
B) REA data modeling does not include traditional accounting elements such as ledgers, chart of
accounts, debits and credits.
C) REA data modeling could be referred to as an eents!based model.
") REA diagrams must include at least two actiities, which together re#resent a gie!get economic
e$change.
Answer% A
&age Ref% '()
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"ifficulty % -oderate
AAC.B% Analytic
/) What is the standard cardinality #attern for a relationshi# between an eent and an agent?
A) 1%1
B) 0%1
C) 0%1
") 1%1
Answer% "
&age Ref% 20)
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"ifficulty % "ifficult
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3) 4he REA data model a##roach facilitates efficient o#erations by all the following except
A) standardi6ing source document format.
B) identifying non!alue added actiities.
C) storing financial and nonfinancial data in the same database.
") organi6ing data to sim#lify data retrieal and analysis.
Answer% A
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') 4he #rocess of defining a database so that it faithfully re#resents all as#ects of the organi6ation
including its interactions with the e$ternal enironment is called
A) data modeling.
B) data designing.
C) data deelo#ment.
") data definition.
Answer% A
&age Ref% '('
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Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
2) 8n which stage:s) of the database design #rocess does data modeling occur?
A) only in the systems analysis stage
B) only in the design stage
C) in both the systems analysis and design stages
") neither the systems analysis nor the design stages
Answer% C
&age Ref% '('
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)) A:n) ;;;;;;;; diagram gra#hically de#icts a database<s contents by showing entities and
relationshi#s.
A) data flow
B) flowchart
C) entity!relationshi#
") REA
Answer% C
&age Ref% '('
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=) *n an entity!relationshi# :E!R) diagram, anything about which an organi6ation wants to collect and
store information is called
A) a data model.
B) an entity.
C) a schema.
") a tu#le.
Answer% B
&age Ref% '('
*b+ectie% ,earning *b+ectie 1
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>) An entity!relationshi# :E!R) diagram re#resents entities as ;;;;;;;; and the relationshi#s between
them as lines and ;;;;;;;;.
A) circles? s@uares
B) s@uares? diamonds
C) rectangles? diamonds
") rectangles? circles
Answer% C
&age Ref% '(2
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"ifficulty % Easy
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/
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
() An entity!relationshi# :E!R) diagram
A) can re#resent the contents of any database.
B) are only used in con+unction with REA models.
C) can show a limited number of entities and relationshi#s.
") are used only to design new databases.
Answer% A
&age Ref% '(2
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"ifficulty % Easy
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10) 4he REA data model
A) is used in many areas of business and science.
B) was deelo#ed solely for use in designing accounting information systems.
C) classifies data into relationshi#s, entities and accounts.
") all of the aboe
Answer% B
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11) Which of the following is not one of the rules in creating an REA data model?
A) Each eent is lin5ed to at least one resource that it affects.
B) Each eent is lin5ed to at least one other eent.
C) Each eent is lin5ed to at least two #artici#ating agents.
") All of the aboe are im#ortant rules.
Answer% "
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1/) Which is a true statement about the REA data model?
A) 4he REA data model classifies entities into three distinct categories.
B) 4he term REA is an acronym that stands for resources, entities, and agents.
C) Asing an REA data model is not hel#ful when creating an R!E diagram.
") 4he BEB in the REA data model stands for things that hae an economic alue to the organi6ation.
Answer% A
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Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
13) An REA diagram must lin5 eery eent to at least one ;;;;;;;; and two ;;;;;;;;.
A) resource? agents
B) agent? resources
C) transaction? entities
") resource? relationshi#s
Answer% A
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1') Each eent in an REA model will in most cases hae at least one ;;;;;;;; agent and one ;;;;;;;;
agent inoled with the eent.
A) internal? resource
B) e$ternal? entity
C) internal? em#loyee
") internal? e$ternal
Answer% "
&age Ref% 201
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"ifficulty % Easy
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12) Relationshi#s that affect the @uantity of a resource are sometimes referred to as ;;;;;;;;
relationshi#s.
A) commitment
B) e$change
C) stoc5flow
") duality
Answer% C
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1)) 4he BgieB eent re#resents an actiity which
A) includes a #romise to engage in future economic e$changes.
B) increases the organi6ation<s stoc5 of an economic resource.
C) reduces the organi6ation<s stoc5 of a resource that has economic alue.
") none of the aboe
Answer% C
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"ifficulty % Easy
AAC.B% Analytic
'
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
1=) 4he BgetB eent re#resents an actiity which
A) includes a #romise to engage in future economic e$changes.
B) increases the organi6ation<s stoc5 of an economic resource.
C) reduces the organi6ation<s stoc5 of a resource that has economic alue.
") none of the aboe
Answer% B
&age Ref% '(=
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1>) Which of the following statements is true about the deelo#ment of an REA model?
A) Eents that #ertain to the entry of data are included in the REA model.
B) 4he ob+ectie is to model basic alue!chain actiities.
C) REA diagrams model indiidual transactions and data collections.
") 8nformation retrieal eents are modeled as eents in the REA model.
Answer% B
&age Ref% 201
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1() "eelo#ing an REA diagram for a s#ecific transaction cycle begins by identifying
A) releant eents.
B) agents inoled.
C) resources affected.
") relationshi# cardinalities.
Answer% A
&age Ref% '((
*b+ectie% ,earning *b+ectie 3
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/0) Which of the following is false about cardinalities?
A) Cardinalities describe the nature of the relationshi# between two entities.
B) 1o uniersal standard e$ists for re#resenting information about cardinalities in REA diagrams.
C) 4he minimum cardinality can be 6ero or one.
") 4he ma$imum cardinality can be 6ero, one, or many.
Answer% "
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2
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
/1) 4he minimum cardinality of a relationshi# in an REA diagram can be either
A) 0 or 1.
B) 0 or 1.
C) 1 or 1.
") none of the aboe
Answer% A
&age Ref% 203
*b+ectie% ,earning *b+ectie 3
"ifficulty % Easy
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//) 4he ma$imum cardinality of a relationshi# in an REA diagram can be either
A) 6ero or one.
B) one or many.
C) 6ero or many.
") none of the aboe
Answer% B
&age Ref% 203
*b+ectie% ,earning *b+ectie 3
"ifficulty % Easy
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/3) 9ow many ty#es of relationshi#s are #ossible between entities?
A) one
B) two
C) three
") an infinite number
Answer% C
&age Ref% 20'
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/') A relationshi# in which cardinalities hae 6ero minimums and 1 ma$imums would most li5ely be an
A) agent!eent relationshi#.
B) resource!eent relationshi#.
C) eent!eent relationshi#.
") All of the aboe are e@ually li5ely.
Answer% B
&age Ref% 20'
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)
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
/2) Concerning REA diagrams, which of the following is false?
A) Each organi6ation will hae its own uni@ue REA diagram.
B) An REA diagram for a gien organi6ation will change oer time.
C) "ata modeling and REA diagram deelo#ment inole com#le$ and re#etitie #rocesses.
") Redrawing an REA diagram seeral times during deelo#ment is uncommon.
Answer% "
&age Ref% 20>
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/)) "ata modeling is an element of
A) systems analysis.
B) conce#tual design.
C) both A and B
") none of the aboe
Answer% C
&age Ref% '('
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/=) Which of the following gra#hical symbols re#resents a minimum cardinality of 6ero and a ma$imum
cardinality of one?
A)
B)
C)
")
Answer% A
&age Ref% 20/
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=
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
/>) Which of the following gra#hical symbols re#resents a minimum cardinality of 6ero and a ma$imum
cardinality of many?
A)
B)
C)
")
Answer% C
&age Ref% 20/
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/() Which of the following gra#hical symbols re#resents a minimum cardinality of one and a ma$imum
cardinality of one?
A)
B)
C)
")
Answer% B
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30) Which of the following gra#hical symbols re#resents a minimum cardinality of one and a ma$imum
cardinality of many?
A)
B)
C)
")
Answer% "
&age Ref% 20/
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"ifficulty % -oderate
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>
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
31) Which of the following transactions is re#resented by the diagram below?
A) An automobile salage business holds wee5ly auctions at which it sells its entire inentory.
B) A grocery store sells #roducts to consumers.
C) A hobbyist restores anti@ue cars. When a car is finished, she sells it on eBay.
") A firm sells moies to consumers through an online downloading serice.
Answer% B
&age Ref% 20)!20=
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
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3/) Which of the following transactions is re#resented by the diagram below?
A) An automobile salage business holds wee5ly auctions at which it sells its entire inentory.
B) A grocery store sells #roducts to consumers.
C) A hobbyist restores anti@ue cars. When a car is finished, she sells it on eBay.
") A firm sells moies to consumers through an online downloading serice.
Answer% A
&age Ref% 20)!20=
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
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33) Which of the following transactions is re#resented by the diagram below?
A) An automobile salage business holds wee5ly auctions at which it sells its entire inentory.
B) A grocery store sells #roducts to consumers.
C) A hobbyist restores anti@ue cars. When a car is finished, she sells it on eBay.
") A firm sells moies to consumers through an online downloading serice.
Answer% C
&age Ref% 20)!20=
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Analytic
(
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
3') Which of the following transactions is re#resented by the diagram below?
A) An automobile salage business holds wee5ly auctions at which it sells its entire inentory.
B) A grocery store sells #roducts to consumers.
C) A hobbyist restores anti@ue cars. When a car is finished, she sells it on eBay.
") A firm sells moies to consumers through an online downloading serice.
Answer% "
&age Ref% 20)!20=
*b+ectie% ,earning *b+ectie '
"ifficulty % Easy
AAC.B% Reflectie 4hin5ing
32) Which of the following transactions is re#resented by the diagram below?
A) Cash and carry consumer retail sales
B) Consumer retail sales #aid in installments to the seller
C) Business to business sales of nondurable goods
") Business that allows customers to carry a balance and ma5e installment #ayments
Answer% A
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
3)) Which of the following transactions is re#resented by the diagram below?
A) Cash and carry consumer retail sales
B) Consumer retail sales #aid in installments to the seller
C) Business to business sales of nondurable goods
") Business that allows customers to carry a balance and ma5e installment #ayments
Answer% B
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
10
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
3=) Which of the following transactions is re#resented by the diagram below?
A) Cash and carry consumer retail sales
B) Consumer retail sales #aid in installments to the seller
C) Business to business sales of nondurable goods
") Business that allows customers to carry a balance and ma5e installment #ayments
Answer% C
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
3>) Which of the following transactions is re#resented by the diagram below?
A) Cash and carry consumer retail sales
B) Consumer retail sales #aid in installments to the seller
C) Business to business sales of nondurable goods
") Business that allows customers to carry a balance and ma5e installment #ayments
Answer% "
&age Ref% 202!20)
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
3() Which of the following transactions is re#resented by the diagram below?
A) Cendors send a bill for each inentory item #urchased which is #ayable on recei#t.
B) A single #urchase of inentory is #aid for with multi#le #ayments.
C) 8nentory endors send a monthly bill for merchandise deliered. 4he seller does not acce#t or allow
installment #ayments.
") .ome inentory #urchases are #aid for with multi#le #ayments and some #ayments may a##ly to
multi#le #urchases.
Answer% B
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
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Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
'0) Which of the following transactions is re#resented by the diagram below?
A) Cendors send a bill for each inentory item #urchased which is #ayable on recei#t.
B) A single #urchase of inentory is #aid for with multi#le #ayments.
C) 8nentory endors send a monthly bill for merchandise deliered. 4he seller does not acce#t or allow
installment #ayments.
") .ome inentory #urchases are #aid for with multi#le #ayments and some #ayments may a##ly to
multi#le #urchases.
Answer% C
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
'1) Which of the following transactions is re#resented by the diagram below?
A) Cendors send a bill for each inentory item #urchased which is #ayable on recei#t.
B) A single #urchase of inentory is #aid for with multi#le #ayments.
C) 8nentory endors send a monthly bill for merchandise deliered. 4he seller does not acce#t or allow
installment #ayments.
") .ome inentory #urchases are #aid for with multi#le #ayments and some #ayments may a##ly to
multi#le #urchases.
Answer% "
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
'/) Which of the following transactions is re#resented by the diagram below?
A) Each sale is associated with a single order and there is a time lag between the time an order is ta5en
and deliery of the #roduct.
B) Each sale can be com#rised of multi#le orders and each order can be associated with multi#le sales or
no sales.
C) Each sale can be com#rised of multi#le orders and each order can be associated with one or more
multi#le sales.
") Each sale is associated with a single order and there is no time lag between the time an order is ta5en
and deliery of the #roduct.
Answer% A
&age Ref% 202
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"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
1/
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
'3) Which of the following transactions is re#resented by the diagram below?
A) Each sale is associated with a single order and there is a time lag between the time an order is ta5en
and deliery of the #roduct.
B) Each sale can be com#rised of multi#le orders and each order can be associated with multi#le sales or
no sales.
C) Each sale can be com#rised of multi#le orders and each order can be associated with one or more
sales.
") Each sale is associated with a single order and there is no time lag between the time an order is ta5en
and deliery of the #roduct.
Answer% B
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
'') Which of the following transactions is re#resented by the diagram below?
A) Each sale is associated with a single order and there is a time lag between the time an order is ta5en
and deliery of the #roduct.
B) Each sale can be com#rised of multi#le orders and each order can be associated with multi#le sales or
no sales.
C) Each sale can be com#rised of multi#le orders and each order can be associated with one or more
sales.
") Each sale is associated with a single order and there is no time lag between the time an order is ta5en
and deliery of the #roduct.
Answer% C
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
13
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
'2) Which of the following transactions is re#resented by the diagram below?
A) Each sale is associated with a single order and there is a time lag between the time an order is ta5en
and deliery of the #roduct.
B) Each sale can be com#rised of multi#le orders and each order can be associated with multi#le sales or
no sales.
C) Each sale can be com#rised of multi#le orders and each order can be associated with one or more
sales.
") Each sale is associated with a single order and there is no time lag between the time an order is ta5en
and deliery of the #roduct.
Answer% "
&age Ref% 202
*b+ectie% ,earning *b+ectie '
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
')) A relationshi# is diagrammed below using the D-in, -a$E notation. Which of the diagrams below
re#resents the same relationshi# using the Bcrow<s feeB notation?
A)
B)
C)
")
Answer% "
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1'
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
'=) Cosgroe Art F Anti@ues sells uni@ue art and anti@ues e$clusiely at anti@ue shows. Cosgroe
#urchases inentory from indiiduals and other dealers at garage sales, flea mar5ets, anti@ue malls, and
estate sales. Each time Cosgroe ma5es a #urchase, she records the #erson<s name, address, date,
s#ecific items #urchased and #rice #aid, and total amount s#ent. ,ater at home, Cosgroe cleans,
researches and #rices the inentory items. .he assigns an inentory number to each item and records the
Bas5ingB #rice. Cosgroe buys #rice tags and dis#lay su##lies from a com#any that sells at flea mar5et
and anti@ue shows. All inentory and su##lies #urchases are #aid immediately with cash, or with chec5s
from a ban5 account in the business< name, to which sales are also de#osited. .eeral times a year
Cosgroe rents a booth at an anti@ue show. A de#osit is always re@uired, with the balance due at the
start of the show. Cosgroe records the de#osit and final #ayment, along with the show organi6er<s name
and address, in the same wor5sheet on which #urchases of inentory and su##lies are recorded.
A well!#lanned and correctly drawn REA diagram for Cosgroe Art F Anti@ues, related to #urchasing
inentory and su##lies, renting booths, and #aying for all items, would
A) include eight uni@ue entities.
B) include nine uni@ue entities.
C) include seen uni@ue entities.
") include ten uni@ue entities.
Answer% A
&age Ref% '((
*b+ectie% ,earning *b+ectie 3
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
'>) Cosgroe Art F Anti@ues sells uni@ue art and anti@ues e$clusiely at anti@ue shows. Cosgroe
#urchases inentory from indiiduals and other dealers at garage sales, flea mar5ets, anti@ue malls, and
estate sales. Each time Cosgroe ma5es a #urchase, she records the #erson<s name, address, date,
s#ecific items #urchased and #rice #aid, and total amount s#ent. ,ater at home, Cosgroe cleans,
researches and #rices the inentory items. .he assigns an inentory number to each item and records the
Bas5ingB #rice. Cosgroe buys #rice tags and dis#lay su##lies from a com#any that sells at flea mar5et
and anti@ue shows. All inentory and su##lies #urchases are #aid immediately with cash, or with chec5s
from a ban5 account in the business< name, to which sales are also de#osited. .eeral times a year
Cosgroe rents a booth at an anti@ue show. A de#osit is always re@uired, with the balance due at the
start of the show. Cosgroe records the de#osit and final #ayment, along with the show organi6er<s name
and address, in the same wor5sheet on which #urchases of inentory and su##lies are recorded.
A well!#lanned and correctly drawn REA diagram for Cosgroe Art F Anti@ues, related to #urchasing
inentory and su##lies, renting booths, and #aying for all items, would
A) reflect nine 1%1 relationshi#s.
B) reflect two -%1 relationshi#s.
C) reflect ten 1%1 relationshi#s.
") include two 1%1 relationshi#s.
Answer% A
&age Ref% 20/
*b+ectie% ,earning *b+ectie 3
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
12
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
'() Cosgroe Art F Anti@ues sells uni@ue art and anti@ues e$clusiely at anti@ue shows. Cosgroe
#urchases inentory from indiiduals and other dealers at garage sales, flea mar5ets, anti@ue malls, and
estate sales. Each time Cosgroe ma5es a #urchase, she records the #erson<s name, address, date,
s#ecific items #urchased and #rice #aid, and total amount s#ent. ,ater at home, Cosgroe cleans,
researches and #rices the inentory items. .he assigns an inentory number to each item and records the
Bas5ingB #rice. Cosgroe buys #rice tags and dis#lay su##lies from a com#any that sells at flea mar5et
and anti@ue shows. All inentory and su##lies #urchases are #aid immediately with cash, or with chec5s
from a ban5 account in the business< name, to which sales are also de#osited. .eeral times a year
Cosgroe rents a booth at an anti@ue show. A de#osit is always re@uired, with the balance due at the
start of the show. Cosgroe records the de#osit and final #ayment, along with the show organi6er<s name
and address, in the same wor5sheet on which #urchases of inentory and su##lies are recorded.
A well!#lanned and correctly drawn REA diagram for Cosgroe Art F Anti@ues, related to #urchasing
inentory and su##lies, renting booths, and #aying for all items, would
A) reflect minimum cardinalities of 1 for the relationshi# between Cendor and Cash "isbursement
entities.
B) reflect the same number of 0 and 1 minimum cardinalities.
C) reflect more ma$imum cardinalities of - than of 1.
") reflect ma$imum cardinalities of - for the relationshi# between 8nentory and &urchase entities.
Answer% A
&age Ref% 20/
*b+ectie% ,earning *b+ectie 3
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
20) Cosgroe Art F Anti@ues sells uni@ue art and anti@ues e$clusiely at anti@ue shows. Cosgroe
#urchases inentory from indiiduals and other dealers at garage sales, flea mar5ets, anti@ue malls, and
estate sales. Each time Cosgroe ma5es a #urchase, she records the #erson<s name, address, date,
s#ecific items #urchased and #rice #aid, and total amount s#ent. ,ater at home, Cosgroe cleans,
researches and #rices the inentory items. .he assigns an inentory number to each item and records the
Bas5ingB #rice. Cosgroe buys #rice tags and dis#lay su##lies from a com#any that sells at flea mar5et
and anti@ue shows. All inentory and su##lies #urchases are #aid immediately with cash, or with chec5s
from a ban5 account in the business< name, to which sales are also de#osited. .eeral times a year
Cosgroe rents a booth at an anti@ue show. A de#osit is always re@uired, with the balance due at the
start of the show. Cosgroe records the de#osit and final #ayment, along with the show organi6er<s name
and address, in the same wor5sheet on which #urchases of inentory and su##lies are recorded.
A well!#lanned and correctly drawn REA diagram for Cosgroe Art F Anti@ues, related to #urchasing
inentory and su##lies, renting booths, and #aying for all items, what entities would reflect economic
duality?
A) &urchases and Cash "isbursements
B) Booth Rental and Cash "isbursements
C) 8nentory and &urchases
") Cash and Cash "isbursements
Answer% A
&age Ref% '(>
*b+ectie% ,earning *b+ectie 3
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
1)
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
21) Cosgroe Art F Anti@ues sells uni@ue art and anti@ues e$clusiely at anti@ue shows. Cosgroe
#urchases inentory from indiiduals and other dealers at garage sales, flea mar5ets, anti@ue malls, and
estate sales. Each time Cosgroe ma5es a #urchase, she records the #erson<s name, address, date,
s#ecific items #urchased and #rice #aid, and total amount s#ent. ,ater at home, Cosgroe cleans,
researches and #rices the inentory items. .he assigns an inentory number to each item and records the
Bas5ingB #rice. Cosgroe buys #rice tags and dis#lay su##lies from a com#any that sells at flea mar5et
and anti@ue shows. All inentory and su##lies #urchases are #aid immediately with cash, or with chec5s
from a ban5 account in the business< name, to which sales are also de#osited. .eeral times a year
Cosgroe rents a booth at an anti@ue show. A de#osit is always re@uired, with the balance due at the
start of the show. Cosgroe records the de#osit and final #ayment, along with the show organi6er<s name
and address, in the same wor5sheet on which #urchases of inentory and su##lies are recorded.
"raw an REA diagram for Cosgroe Art F Anti@ues, related to #urchasing inentory and su##lies,
renting booths, and #aying for all items.
Answer%
&age Ref% '((
*b+ectie% ,earning *b+ectie 3
"ifficulty % "ifficult
AAC.B% Reflectie 4hin5ing
2/) "escribe data modeling.
Answer% "ata modeling is the #rocess of defining a database so that it faithfully re#resents all as#ects of
the organi6ation, including its interaction with the e$ternal enironment.
&age Ref% '('
*b+ectie% ,earning *b+ectie 1
"ifficulty % Easy
AAC.B% Analytic
1=
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
23) "escribe an REA data model.
Answer% 4he REA data model is a conce#tual modeling tool s#ecifically designed to #roide structure
for designing an A8. database. 4he REA data model identifies what entities should be included in the
A8. database and #rescribes how to structure relationshi#s among the entities in the A8. database. REA
stands for resources, eents, and agents. Resources are defined as those things that hae economic alue
to the organi6ation. Eents are the arious business actiities about which management wants to collect
information for #lanning and control #ur#oses. Agents are the #eo#le and organi6ations that #artici#ate
in eents and about which information is desired for #lanning, control, and ealuation #ur#oses.
&age Ref% '()
*b+ectie% ,earning *b+ectie /
"ifficulty % -oderate
AAC.B% Analytic
2') "efine cardinality.
Answer% 4he cardinality of the relationshi# indicates how many occurrences of the entity on the other
side of the relationshi# can be lin5ed to a single occurrence of the entity on this side of the relationshi#.
8n relational database terms, cardinality #roides information about how many rows in the other table
can be lin5ed to each row in this table.
&age Ref% 20/
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Analytic
22) "escribe the three basic rules that a##ly to the REA model #attern.
Answer% Each eent is lin5ed to at least one resource that it affects. Each eent is lin5ed to at least one
other eent. Each eent is lin5ed to at least two #artici#ating agents.
&age Ref% '(=
*b+ectie% ,earning *b+ectie 3
"ifficulty % Easy
AAC.B% Analytic
2)) "escribe the ste#s in deelo#ing an REA diagram.
Answer% "eelo#ing an REA diagram inoles three ste#s. Girst, identify the basic eents of interest
:any actiity about which management wants to collect information in order to #lan, control, and
ealuate #erformance). .econd, identify the resources affected by and the agents who #artici#ate in
those eents. 4hird, use 5nowledge about the organi6ation<s business #ractices to add relationshi#
cardinality information to the diagram.
&age Ref% '((
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Analytic
1>
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
2=) E$#lain how an A8. system can be iewed as a set of Bgie!to!getB e$changes.
Answer% An A8. system can be iewed as a set of Bgie!to!getB e$changes because such e$changes
reflect the nature of the fie transaction cycles% reenue, e$#enditure, human resources, #roduction, and
financing. 8n each cycle the organi6ation BgiesB some resource in e$change for another resource :the
BgetB #art of the transaction). 4he goal is that the BgieB #art of the e$change is of lesser alue than the
BgetB #ortion, thus generating a #rofit for the organi6ation. 4he A8. should ca#ture, record, and organi6e
information relating to any transaction that occurs within a cycle.
&age Ref% '(=
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Analytic
2>) "efine minimum and ma$imum cardinalities.
Answer% A minimum cardinality indicates the number of instances of that entity that must be associated
with at least one instance of the other entity. -inimum cardinalities can be 0 or 1. A ma$imum
cardinality indicates the number of instances of that entity that can be lin5ed to at most one instance of
the other entity. -a$imum cardinalities can be 1 or 1 :many).
&age Ref% 203
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Analytic
2() "escribe the #ossible relationshi#s between entities, in terms of cardinalities.
Answer% 4here are three ty#es or relationshi#s #ossible between entities de#ending u#on ma$imum
cardinality. 4hese are% A one!to!one relationshi# e$ists when the ma$imum cardinality of each entity is
1. A one!to!many relationshi# e$ists when the ma$imum cardinality on one entity is 1 and ma$imum
cardinality of the other entity is 1. A many!to!many relationshi# e$ists when the ma$imum cardinality
of both entities is 1.
&age Ref% 20'!202
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Analytic
1(
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all
)0) E$#lain s#ecifically what is meant by the following statement, BAccountants can and should
#artici#ate in all stages of the database design #rocess.B
Answer% Accountants are in a uni@ue #osition within a business organi6ation. 4hey are intimately
ac@uainted with the many business transactions that occur in an organi6ation and they are
5nowledgeable about the #olicies and #ractices of the business itself as well as the enironment within
which it o#erates. 4he 5nowledge base and s5ill sets of the accountant should be #ut to good use in the
deelo#ment of database design to the fullest e$tent #ossible :although some accountants may not
#ossess A8. coding and deelo#ment s5ill sets). Consider that during the #lanning stage accountants
#roide some of the information used to ealuate the feasibility of the #ro#osed #ro+ect and they
#artici#ate in ma5ing the decision itself. Accountants can identify user information needs and deelo#
logical schema during the re@uirement analysis and design stages. Accountants can also hel# test the
accuracy of the new database and a##lication #rograms during the im#lementation stage of
deelo#ment. Accountants can also act as Bsub+ect matter e$#ertsB since they are 5nowledgeable users of
the new system. 4hey can also sere as managers of the system once it is u# and running.
&age Ref% '('
*b+ectie% ,earning *b+ectie 1
"ifficulty % -oderate
AAC.B% Analytic
)1) A dental office em#loys three dentists and fie dental hygienists. *ne of the dentists is a ery recent
dental school graduate and can<t yet see #atients on her own until she #asses boards and obtains a
license. "entists #erform all #rocedures #ersonally, e$ce#t for regular cleaning and $!rays, which are
#erformed e$clusiely by dental hygienists. 4hree of the fie dental hygienists #erform only regular
cleaning and $!rays. 4he other two hygienists each assist a s#ecific dentist during #rocedures, as well as
#erforming regular cleaning and $!rays. *ne of the hygienists will be assigned to the new dentist when
she begins seeing #atients. 9ygienists usually <shadow< other hygienists and dentists for two wee5s #rior
to seeing #atients.
&atients schedule a##ointments directly with dentists and hygienists, de#ending on the ty#e of dental
serice needed. &atients do not hae to choose a dentist until they need serice other than routine
cleaning or $!rays. &atients are assigned to a s#ecific dental hygienist when they schedule their first
a##ointment. 4he customer master file has 2'( records. "iagram the agents described, relationshi#s
between agents, and the cardinality #airs for each relationshi#.
Answer%
&age Ref% 20'
*b+ectie% ,earning *b+ectie 3
"ifficulty % -oderate
AAC.B% Reflectie 4hin5ing
/0
Co#yright 7 /01/ &earson Education, 8nc. #ublishing as &rentice 9all