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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.

E) B) and C)
F) B) and D)

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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.

E) B) and C)
F) A) and D)

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

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A major advantage of the REA data model ...

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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

E) All of the above
F) B) and C)

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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

E) None of the above
F) All of the above

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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

E) None of the above
F) B) and C)

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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.

E) A) and C)
F) A) and B)

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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.

E) A) and B)
F) A) and C)

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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.

E) C) and D)
F) B) and C)

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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.

E) A) and D)
F) None of the above

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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

E) B) and C)
F) A) and C)

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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

E) C) and D)
F) A) and B)

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


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

E) A) and B)
F) A) and C)

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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.

E) B) and D)
F) A) and D)

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Explain a completeness check.

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The list of attributes that users and ma...

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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

E) A) and D)
F) B) and C)

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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.

E) B) and C)
F) All of the above

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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.

E) None of the above
F) A) and C)

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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

E) B) and C)
F) C) and D)

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


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

E) B) and D)
F) A) and C)

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