Question 1

Multiple attribute primary keys are

Accepted Answer

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

Question 2

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

Accepted Answer

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

Question 3

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

Accepted Answer

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 4

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

Accepted Answer

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 5

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

Accepted Answer

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 6

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

Accepted Answer

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 7

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

Accepted Answer

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. D

Question 8

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

Accepted Answer

In traditional AISs,ledgers are master f...

Question 9

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

Accepted Answer

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

Question 10

Technological changes

Accepted Answer

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 11

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

Accepted Answer

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 12

List the five rules for drawing integrated REA diagrams.

Accepted Answer

Every event must be linked to at least o...

Question 13

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

Accepted Answer

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

Question 14

Concerning REA models,which of the following is false?

Accepted Answer

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 15

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?

Accepted Answer

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 16

Concatenated keys

Accepted Answer

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 17

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

Accepted Answer

The designer must understand w...

Question 18

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

Accepted Answer

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

Question 19

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

Accepted Answer

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

Question 20

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

Accepted Answer

Create a table for each distinct entity ...

Exam 16: Implementing an Rea Model in a Relational Database

Multiple attribute primary keys are

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedD

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

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedD

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

Correct AnswerverifiedIn traditional AISs,ledgers are master f...View AnswerShow Answer

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

Correct AnswerverifiedShow Answer

Technological changes

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedShow Answer

List the five rules for drawing integrated REA diagrams.

Correct AnswerverifiedEvery event must be linked to at least o...View AnswerShow Answer

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

Correct AnswerverifiedShow Answer

Concerning REA models,which of the following is false?

Correct AnswerverifiedShow Answer

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?

Correct AnswerverifiedShow Answer

Concatenated keys

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedThe designer must understand w...View AnswerShow Answer

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

Correct AnswerverifiedShow Answer

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

Correct AnswerverifiedA

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

Correct AnswerverifiedCreate a table for each distinct entity ...View AnswerShow Answer

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In traditional AISs,ledgers are master f...
View Answer

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Every event must be linked to at least o...
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In an REA-based relational database,the information normally found in a _ is contained in the tables used to record data about _.

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The designer must understand w...
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A

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Create a table for each distinct entity ...
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