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.
Correct Answer
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Multiple Choice
A) Account
B) Agent
C) Event
D) Resource
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Multiple Choice
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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Multiple Choice
A) Agent
B) Event
C) Relationship
D) Resource
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Multiple Choice
A) Customer
B) Employee Time
C) Take Order
D) Inventory
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Multiple Choice
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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Multiple Choice
A) Accounts
B) Agents
C) Events
D) Resource
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Multiple Choice
A) a cash account ledger.
B) a credit sales journal.
C) an accounts receivable ledger.
D) an accounts payable journal.
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Multiple Choice
A) As separate tables
B) With concatenated primary keys
C) Both A and B
D) Neither A nor B
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Multiple Choice
A) a cash account ledger.
B) a credit sales journal.
C) an accounts receivable ledger.
D) an accounts payable journal.
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Multiple Choice
A) customer
B) sales
C) customer-sales
D) none of the above
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Multiple Choice
A)
B)
C)
D)
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Multiple Choice
A) 5
B) 7
C) 8
D) 10
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Multiple Choice
A) Access
B) E-R
C) REA
D) Relational
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Multiple Choice
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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Multiple Choice
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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Multiple Choice
A) Cash
B) Customer
C) Receive Goods
D) Inventory
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Multiple Choice
A) Customer
B) Vendor
C) Employee Time
D) Inventory
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Multiple Choice
A) one
B) two
C) three
D) four
Correct Answer
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Multiple Choice
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
Correct Answer
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