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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.

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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

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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

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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

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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

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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.

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An integrated REA diagram contains multiple copies of


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

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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.

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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

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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.

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Which table is most likely to have a concatenated key?


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

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


A) In which of the following cases is the relationship between entities not implemented by foreign keys? A)    B)    C)    D)
B) In which of the following cases is the relationship between entities not implemented by foreign keys? A)    B)    C)    D)
C) In which of the following cases is the relationship between entities not implemented by foreign keys? A)    B)    C)    D)
D) In which of the following cases is the relationship between entities not implemented by foreign keys? A)    B)    C)    D)

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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

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_______ databases are commonly used to support transaction processing.


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

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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.

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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

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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

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


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

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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

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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

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