C. 2 and 3.

ACCOUNTING INFORMATION SYSTEMS D. 5.

CONTROLS AND PROCESSES
CHAPTER 09: Data and Databases
46. Data is
A. the interpretation of facts that have been
processed.
B. the set of facts collected from transactions.
C. set of facts pertaining to accounts payable.
D. set of facts pertaining to accounts receivable.
47. Information is
A. the interpretation of facts that have been
processed.
B. the set of facts collected from transactions.
C. set of facts pertaining to accounts payable.
D. set of facts pertaining to accounts receivable.
48. Data collected would be all but
A. name of the customer.
B. the selling company’s name.
C. the address of the customer.
D. the credit card number of the customer.
49. Examples of data collection events are
A. transactions that fill customer orders.
B. transactions to replenish inventory.
C. Neither A nor B are examples of data
collection.
D. Both A and B are examples of data collection.
50. The reason that detailed data must be collected and
stored is:
1. The data must be stored for future
transactions or followup.
2. The data must be incorporated into the
accounting system so that regular financial
statements can be prepared.
3. Management needs to examine and
analyze data from transactions to operate
the organization.
A. Only 1.
B. Only 1 and 2.
C. Only 1, 2, and 3.
D. Include 1, 2, and 3 amoung other reasons.
53. The reasons to store customer names, addresses, and
other similar information include all but:
A. to follow up with the customer.
B. to create financial reports.
C. to expedite future orders.
D. to ease the customer’s follow-on ordering
processes.
54. Storage media and methods of processing are:
A. sequential and random access storage
with random and batch data processing.
B. sequential and real time access storage
with batch and real time data processing.
C. batch and random access storage with random
and batch data processing.
D. sequential and random access storage
with batch and real time data processing.
55. Select the false statement from the following.
A. A character is a single letter only.
B. A field is a set of characters.
C. A field can be thought of as a column of data.
D. A record is the entire set of fields.
56. Select the true statement from the following.
A. A character is a single letter only.
B. A character is a single number only.
C. A character is a single symbol only.
D. A character is a single letter, number, or symbol.
57. A field is:
A. a row within a record.
B. a column within a record.
C. a series or collection of records.
D. a character is a single letter, number, or symbol.
58. A record is:
A. an entire set of fields for a specific entity.
B. a series of characters.
C. a collection of files.
D. another name for a database.

51. Detailed information from a sale may be used by: 59. A field is
1. the sales department. A. an entire set of records within a file.
2. the accounts receivable section. B. a row within a record.
3. the inventory department. C. a set of characters.
4. general ledger accountants. D. a set of files within a database.
5. customer service.
A. only 1, 3, and 5. 60. A file is:
B. only by 1, 2, 3, and 5. A. a set of characters.
C. only by 1, 2, and 3. B. a column within a record.
D. only by 1, 2, 3, and 4. C. a row within a record.
D. a collection of related records.
52. The reasons for storing data to complete a customer
sales transactions include all but: 61. A database is:
1. taking the order. A. a set of characters.
2. pulling the items from the warehouse. B. a row within a file.
3. shipping the items to the customer. C. a collection of related records.
4. billing the customer. D. an entire set of files.
5. collecting payment on the order.
5. providing feedback to the customer on the order.
6. crediting the customer account for payment. 62. Magnetic tape storage medium allows:
A. 1. A. sequential access storage with random data
B. 1 and 5. processing.
 B. random access storage with random data 70. Select the false statement from those provided.
processing. A. Batch processing attains a greater efficiency
C. batch access storage with random data than real-time processing for large amounts of
processing. data items.
D. sequential access storage with sequential data B. Batch processing has a faster response time
processing. than real-time processing due to the grouping
of like data items.
63. Random access means: C. Batch processing should be utilized for payroll
A. all data items in the group must be read but the type processes as it groups these similar data
groups do not need to read in order. items.
B. any data item can be retreived without retreiving D. Real-time data processing has more complex
previous records. audit trails for data items than batch processing.
C. all data items must be read in the
order placed into the system, not 71. Select the false statement from those provided.
alphabetically. A. Real-time processing is more complex because
D. all data items must be read in alphabetical order, of the interactive nature of data processing.
not in the order they were placed in the system. B. Real-time processing can efficiently utilize
sequential storage concepts.
64. Direct access: C. The audit trail is as complex within both
A. means no passwords are required to access data real-time and batch processing systems.
items in a database. D. Control totals are difficult within real-time
B. is the same as sequential access. processing due to the lack of data item
C. is the same as random access. groupings.
D. is the process used by magnetic tape storage
medium. 72. Real-time data item processing is more complex
because:
65. (Magnetic) Disk storage is: A. it must utilize sequential storage medium.
A. the same as magnetic tape storage. B. it must group data items together before
B. sequential access. processing.
C. random access. C. the slower response times indicate more systems
D. not direct access. activity.
D. there is duplication of effort in processing
66. (Magnetic) Disk storage is: transactions.
A. preferred over magnetic tape storage.
B. sequential access. 73. Batch processing of data items is less complex because:
C. not random access. A. entries are recorded as soon as entered,
D. not direct access. eliminating queues of data.
B. audit trails are not required as required with real-
67. Batch processing: time processing.
A. occurs when dissimilar transactions are grouped C. the individuals doing data entry need not learn
and processed as a group. their jobs to high skill levels.
B. occurs when similar transactions are grouped D. the individual processes are not as complex as
into a batch and processed as a group. with real-time processing.
C. occurs when the transaction is processed as soon
as it is entered. 74. Select the correct statement from those provided
D. would not be used for payment to vendor type below.
transactions since they are time sensitive. A. Batch processing has a slow response time
and must use sequential data storage.
68. Real-time processing: B. Batch processing is very efficient for large
A. would not be used for payment to vendor type volumes of transactions while real-time
transactions since they are not time sensitive. processing has a slower processing time.
B. occurs when similar transactions are grouped C. Batch processing is complex while real-time
into a batch and processed as a group. processing is simple.
C. would be utilized for processes such as D. Data may be stored either sequentially or
payroll due to their time-sensitive nature. randomly in batch and real-time processing.
D. occurs when the transaction is processed as soon
as it is entered. 75. Select the false statement from those provided below.
A. Data must be stored sequential order for
69. Select the true statement from those provided. batch processing and in random order for real-
A. Batch processing fails to attain the efficiency of time processing.
real-time processing. B. Batch processing is very efficient for large
B. Real-time processing fails to attain the efficiency volumes of transactions while real-time
of batch processing. processing has a rapid processing time.
C. Real-time processing is efficient for large groups C. Batch processing is simple while real-time
of similar data. processing is more complex.
D. Real-time processing has less complex audit D. Batch processing has a slow response time and
trails. may use random order data access.
76. Select the correct statement from those provided
below.
A. If batch processing is selected due to
payroll and production type
processing mandates, the entire
system must be batch processing.
B. If real-time processing is selected due to
sales and inventory type processing
mandates, the entire system must be real-
time processing.
C. If sales and inventory are real-time, payroll
and production may be batch processing in a
well designed system.
D. Because sales are frequently shipped out of
warehouses, sales, inventory, and payroll are
all good candidates for batch processing
concepts.
77. Data redundancy occurs:
A. when shared databases are utilized.
B. when inventory has the same data in its files as
sales has in its files.
C. when customer addresses are needed by both
shipping and billing.
D. in all properly designed database management
systems.
78. Concurrency:
A. provides all departments with the same data at
the same time.
B. may require the same field to be updated in
multiple locations.
C. is a feature of a properly designed database to
protect data.
D. occurs when inventory and sales can access the
same data files.
79. Select the correct statement from the following.
A. Data redundancy and concurrency are features
of well designed database management
systems.
B. Data redundancy, not concurrency, are features
of well designed database management systems.
C. Concurrency not, data redundancy, are features
of well designed database management systems.
D. Data redundancy and concurrency are
not features of well designed database
management systems.
80. Database management systems, DBMS, are:
A. software applications that control and protect
the data.
B. are printed policies about the use and access to
data.
C. systems which require each user to create his
own master data file.
D. systems that allow unlimited access to the data
files by all users.
81. Data reveal relationships between records. These can
be thought of as:
A. one-to-one relationships.
B. one-to-one relationships only.
C. one-to-many relationships.
D. Both A and C are correct.
82. Database relationships may be:
1. one-to-one relationships.
2. one-to-one relationships only.
3. one-to-many relationships.
4. one-to-many relationships only.
5. many-to-one relationships.
6. many-to-one relationships only.
7. many-to-many relationships.
8. many-to-many relationships only.
A. 1, 3, 5, and 7 only.
B. 2 or 4 or 6 or 8 only, each is exclusive of the
others.
C. 1 and 3 only.
D. 1 or 3 or 5 or 7 only, each is exclusive of the
others.
83. An example of a one-to-one relationship would be:
A. one employee, three timecards for the pay
period.
B. one customer, one billing address.
C. one customer, four shipping addresses.
D. two employees, one skill set.
84. An example of a one-to-many relationship would be:
A. one employee, three timecards for the pay
period.
B. one customer, one billing address.
C. one customer, one shipping invoice..
D. two employees, one skill set.
85. An example of many-to-many relationship would be:
A. one customer for one billing date.
B. multiple customers for one inventory item.
C. multiple vendors for multiple items.
D. one employee, three timecards for the pay
period.
86. A flat file database:
A. has the ability to call necessary information from
linked databases.
B. has two dimensions, rows and depth.
C. has only columns.
D. has two dimensions, rows and columns.
87. Processing of a flat file table is:
A. random.
B. sequential.
C. random or sequential, selectable by the user.
D. direct.
88. Flat file records are:
A. kept in random order.
B. kept is sequential order.
C. linked to other records by a common attribute.
D. interactive and real-time processed.
89. Tables in a flat file database must:
A. must contain at least two data items at the
intersection of each row and column.
B. contain similar data throughout the row.
C. label all columns the same to maintain the
relationships of the rows.
D. contain similar data in the column.
90. Hierarchical databases are not:
A. inverted tree structures.
B. one-to-one relationships.
C. one-to-many relationships.
D. many-to-one relationships.
91. A record pointer is: B. one-to-many relationships can be determined.
A. a column value that relates to all other values in C. many-to-one relationships can be determined.
the row. D. All of the possibilities, A, B, and C, are correct.
B. a column value that points to the next address
with the linked attribute. 99. A “Where” condition within a structured query of a
C. is a row value that points to the next address relational database:
with the linked attribute. A. must be limited to a location such as
D. a link that is only required in one-to-many “Warehouse #1.”
relationships. B. may establish a requirement where the results
are equal to a specific value.
92. Hierarchal databases: C. may establish a requirement where the
A. are effective in retrieving records without explicit results are not equal to a specific value.
linkages. D. Both B and C are correct.
B. are efficient in processing large volumes of
transactions with explicit linkages. 100. The additive characteristic means:
C. do not require built-in linkages, they can be A. the linked tables are synergetic within
created with queries. themselves – linked they are more powerful
D. do not require record pointers. than alone.
B. the values in the preceding fields must total
93. Network databases: into a following field.
A. allow shared branches within the inverted tree C. that if the preceding rules are met, the rule can
structure. be met.
B. allow creation of records without complete D. that if the preceding rules are not met, the rule
information. must be met.
C. are popular today because of LAN and WAN
usage. 101. Data normalization:
D. are very flexible because of the network access. A. requires repeated groups to be deleted from
the same row.
94. Relational databases are: B. requires repeated groups to be deleted from
A. two-dimensional tables which can be joined in the same column.
only one way. C. allows repeated groups if contained within the
B. three-dimensional tables allowing increased data column.
relationships. D. allows repeated rows of information within two
C. two-dimensional tables which can be joined in or more tables.
many ways.
D. either two- or three-dimensional as defined by 102. Select the correct statement from those provided.
the user. A. The hierarchal and relational database models
are both extremely flexible in their queries.
95. Relational databases are: B. The hierarchal model is better suited to queries
A. many large tables linked together to associate than the relational database model.
data. C. The relational database model is more
B. many large tables to isolate data within common flexible in its queries than the
identifiers. hierarchal mode.
C. many small tables linked by primary keys to D. The relational database model has better
associate data. processing of large volumes of
D. single tables with multi-dimensional transactions.
characteristics – rows, columns, and depth.
103. In today’s IT environment:
96. The primary key of a relational database:
A. processing speed is compromised for
A. must be a common identifier for all of the data
query capability with relational
within the table.
databases.
B. must never be the first field of the table.
B. query capability is compromised for
C. represents a value that is used to sort, index, and
processing speed with relational
access records with.
databases.
D. is the password which allows unlimited access to
C. neither querying or processing speed need be
the database.
compromised with relational databases.
D. both querying and processing speed
97. Structured query language (SQL): are compromised with relational
A. isolates data within tables. databases.
B. takes advantage of the primary record key to
link tables. 104. The loss of transaction processing efficiency:
C. is a complex language used to extract data from A. is substantial but a necessary trade-off with
a limited number of tables. relational databases.
D. does not allow conditions to be put on the B. is minimized because of the increased
query. computing power available.
C. is a primary reason why relational databases are
98. With structured query language (SQL): not utilized.
A. one-to-one relationships can be determined. D. Both B and C are correct.
105. Select the true statement from those provided below.
A. Managers use much the same data as
operational departments to manage the
organization.
B. All users, managers, sales,
production, utilize the features of a
data warehouse equally.
C. Data warehouses are isolated to
protect operational information from
unauthorized access.
D. Managers require access to historical data
this is generally not available to other
individuals.
106. Select the true statement from those provided below.
A. The data warehouse has five to ten years
of data while the operational database
has current year data.
B. The data warehouse has current year data
while the operational database has five to
ten years of data.
C. The data warehouse archives both current
and long-term, five to ten years of data, within
its storage.
D. The data warehouse contains only general
ledger type information while the operational
database has detail.
107. Data within the data warehouse:
A. is volatile – its release is restricted
and potentially hazardous to the
organization.
B. is volatile – it may be deleted by specific users.
C. is nonvolatile – it does not change rapidly.
D. is nonvolatile – is protected against deletion.
108. The data warehouse:
A. contains five to ten years of historical
data in detail for planning and analysis.
B. contains the current fiscal year in
detail for planning, analysis, and
reporting.
C. contains the historical information needed for
planning and analysis.
D. is not utilized for planning and analysis, this
information is extracted from the operational
database.
109. High-impact processes (HIPs):
A. are critical to the short-term objectives of the
organization.
B. are only associated with events such as sales
and collections.
C. are identified and established by single-
functional teams.
D. are critical to the long-term objectives of the
organization.
110. High-impact processes (HIPs):
A. determine the structure of the data in the data
warehouse.
B. address the short-term goals of the
organization.
C. must compromise user requirements for
organizational needs.
D. determine the structure of the data in the
operational database.
111. Select the true statement from the following.
A. High-impact processes (HIPs) are identified by
single-functional teams.
B. High-impact processes (HIPs) and user’s needs
determine the data in the data warehouse.
C. High-impact processes (HIPs) address both
short-term and long-term objectives.
D. High-impact processes (HIPs) determine the
long-term strategy of the organization.
112. Standardizing data:
A. configures all of the data from one department
into a single database for analysis.
B. configures all of the data from numerous
departments into a single data configuration.
C. is not required within relational databases.
D. requires sales to keep its own files and
references apart from marketing (example).
113. Cleansed or scrubbed data:
A. has had all viruses removed.
B. has had all fields standardized.
C. has had errors and problems fixed.
D. is data that has been stored in the data
warehouse.
114. Uploading data is:
A. putting scrubbed files into the operational
database.
B. putting files from each HIP system into the
operational database.
C. putting standardized files onto local desktop
systems for access.
D. putting files from each HIP system into the data
warehouse.
115. The purpose of the data warehouse does not include:
A. giving managers rich sources of current trends
and data.
B. storing current fiscal data and activity records.
C. providing sales with current customer
information.
D. giving managers rich sources of historical trends
and data.
116. Data is the data warehouse:
A. is analyzed by data mining.
B. is analzyed by SQL.
C. is analyzed by analytical processing.
D. Both A and C are correct.
117. Proper data analysis of data warehouse files:
1. improves short-term planning.
2. improves long-term planning.
3. enhances the ability to meet customer needs.
4. increase performance.
A. 1, 2, 3, and 4.
B. 2, 3, and 4.
C. 1, 3, and 4.
D. 1, 2, and 4.
118. The various types of online analytical processing
(OLAP) does not include:
A. MOLAP – Multidimensional online analytical
processing.
B. NOLAP – Notational online analytical
processing.
 C. ROLAP – Relational online analytical processing. except:
D. All of the above, A, B, and C are types of OLAP A. reduced hardware costs.
systems. B. Improved responsiveness.
C. eased managerial obligations.
119. Data mining: D. easier incremental growth.
A. searches for random patterns.
B. searches for patterns in the operational 127. Disadvantages of distributed databases include all
database. except:
C. results will not generally predict customer A. increased difficulty in managing the database.
preferences. B. maintaining integrity of the data.
D. analysizes past patterns to predict future C. easier security controls.
events. D. easier control of the database configuration.

120. OLAP tools include all of the following except: 128. Advantages of distributed databases include all
A. drill down. except:
B. drill up. A. easier incremental growth.
C. pivoting. B. multiple site access for processing.
D. time series analysis. C. decreased user involvement.
D. increased user control.
121. OLAP tools include all of the following except:
A. consolidation. 129. Automatic integrated backup means:
B. inclusion reports. A. that each site must accomplish its own backup.
C. exception reports. B. one site may backup sites it does not normally
D. what if simulations. support.
C. if data is lost at one site it may be available
from another site.
122. Drill down within OLAP is:
D. All of the above are correct.
A. identifying trends in the comparison of data in
several databases.
B. the aggregation or collection of similar data 130. Automatic integrated backup
from several databases. A. may create problems because a single site’s
C. the presentation of variances from the data may at multiple locations.
expected in dollar value. B. may create problems because backups at
D. is the successive expansion of data as lower multiple sites may have hardware differences.
levels of data are exposed. C. at remote sites may not all be the
same configuration as the central
configuration.
123. Potential variations in conditions that are
D. All of the above are correct.
used to understand interactions
between different parts of the
business is referred to as: 131. Distributed data processing and databases:
A. exception reports. A. may require management to enforce
B. pivoting. hardware and software configuration policies.
C. what-if simulations. B. make hardware and software configuration
D. time series analysis. easier as local assests can be utilized.
C. ease security concerns as remote systems
are not required to maintain connetivity.
124. Data processing and storage:
D. All of the above are correct.
A. must be kept centralized for control and
security.
B. must be distributed for control and security. 132. Client systems usually rely on the network for all
C. can be distributed to meet organizational except:
requirements. A. file sharing.
D. must be kept centralized for efficient B. printing.
operations. C. video presentation.
D. network/Internet access.
125. Select the correct statement from the following.
A. DDP and DDB require dependable and extensive 133. Select the true statement from the following:
processing power for large organizations. A. Clients are usually workstations that contain
B. Distributed databases can only be accessed by data files.
local queries. B. Servers are usually less capable computing
C. Centralized data processing and power since their function is routing
databases require dependable and requirements to resources.
extensive processing power for large C. Servers may contain shared files and resources.
organizations. D. Servers usually do not control assets such as
D. The trend in data processing and databases is printers and Internet portals.
towards centralization due to reliable internet
access and increased computer power. 134. The three major concerns related to database
control and security do not include:
126. Advantages of distributed databases include all A. unauthorized access.
B. inadequate backup.
 C. data integrity.
D. adequate backup. 142. The prevention of industrial espionage is aided by all
except:
135. Database security includes all accept: A. password protection and access of files and
A. password protection. data.
B. security tokens. B. smart cards.
C. LAN structure. C. Federal and state laws.
D. firewalls. D. encryption of data.

136. Unauthorized users might include all of the following

143. While an employee may have access to
except:
privileged information, an example of unethical
A. hackers attempting to pentrate firewalls. activities would be:
B. sales personnel accessing inventory files. A. a nurse viewing the medications of the next
C. human resource managers accessing production
patient.
reports.
B. a car salesman viewing the credit rating
D. payroll clerks accessing pay rate databases.
of a customer with a car in for warranty
repairs.
137. Ethical issues associated with data collection C. a manager reviewing the hours worked of an
and storage include all of the following except: assigned employee.
A. collecting only the necessary information for D. a warehouseman viewing the availability of
the transaction. materials needed for production.
B. selling non-sensitive information only to trusted
agents. 144. Proper IT controls will not:
C. correcting errors in data as quickly as possible.
A. prevent a hacker from penetrating the firewall.
D. precluding unnecessary access of customer data
B. prevent an unauthorized user from using the
by employees.
computer systems.
C. restrict employee access to any information.
138. It is the ethical responsibility of employees: D. prevent an employee from sharing his
A. to review customer records not associated with password.
their division for errors.
B. distribute necessary information to those 145. Ethical responsibilities are:
without password access. A. shared by company employees only.
C. identify to management gaps or holes in data B. shared by company employees and
protection procedures. management only.
D. to backup corporate files on their desktop C. shared by company employees,IT, and
systems for security. management only.
D. shared by all concerned including employees,
139. A bank would consider which of the following as customers, and management.
nonprivate information?
A. Customer name.
B. Customer address if the customer is a business. 46. B 66. A 86. D
C. Customer phone number if it is listed number.
47. B 67. B 87. B
D. All of the above, A, B, and C, are
48. B 68. D 88. B
private and privileged types of
information. 49. D 69. B 89. D
50. D 70. B 90. D
140. Appropriate information for a medical facility would 51. B 71. B 91. B
not include: 52. D 72. D 92. B
A. Social Security number. 53. B 73. D 93. A
B. health insurance company. 54. D 74. D 94. C
C. next of kin notification information. 55. A 75. A 95. C
D. personal spending habits.
56. D 76. C 96. C
57. B 77. B 97. B
141. The AICPA Trust Services Principles include:
A. management, notice, choice & 58. A 78. B 98. D
consent, collection, use & retention, 59. C 79. D 99. D
detention, and disclosure to third 60. C 80. A 100. C
parties. 61. D 81. D 101. B
B. management, choice & consent, collection, use 62. D 82. A 102. C
& retention, backup, access, disclosure to third 63. B 83. B 103. A
parties, and security for privacy.
64. C 84. A 104. B
C. choice & consent, collection, use &
retention, access, disclosure to third 65. C 85. C 105. D
parties, redundancy for privacy, and
quality.
D. management, choice & consent, use & TEXTBOOK – CHAPTER 09 – END OF CHAPTER QUESTIONS
retention, access, disclosure to third parties,
and monitoring & enforcement. 146. Which of the following best describes the
 relationship between data and information?
A. Data is interpreted information. 154. Which of the following statements is not
B. Information is interpreted data. true with regard to a relational database?
C. Data is more useful than information in A. It is flexible and useful for unplanned, ad hoc
decision making. queries.
D. Data and information are not related. B. It stores data in tables.
C. It stores data in a tree formation.
147. A character is to a field as D. It is maintained on direct access devices.
A. water is to a pool.
B. a pool is to a swimmer. 155. A collection of several years’ nonvolatile data used to
C. a pool is to water. support strategic decision-making is a(n)
D. a glass is to water. A. operational database.
B. data warehouse.
148. Magnetic tape is a form of C. data mine.
A. direct access media. D. what-if simulation.
B. random access media.
C. sequential access media. 156. Data mining would be useful in all of the following
D. alphabetical access media. situations except
A. identifying hidden patterns in customers’
149. Which of the following is not an advantage of using buying habits.
real-time data processing? B. assessing customer reactions to new products.
A. Quick response time to support timely C. determining customers’ behavior patterns.
record keeping and customer D. accessing customers’ payment histories.
satisfaction
B. Efficiency for use with large volumes of data
157. A set of small databases where data are
C. Provides for random access of data
collected, processed, and stored on multiple
D. Improved accuracy due to the immediate
computers within a network is a
recording of transactions
A. centralized database.
B. distributed database.
150. If a company stores data in separate files in its C. flat file database.
different departmental locations and is able to D. high-impact process.
update all files simultaneously, it would not have
problems with 158. Each of the following is an online privacy
A. attributes. practice recommended by the AICPA Trust
B. data redundancy. Services Principles Privacy Framework except:
C. industrial espionage. A. Redundant data should be eliminated from the
D. concurrency. database.
B. Notification of privacy policies should be given
151. When the data contained in a database are to customers.
stored in large, two-dimensional tables, the C. Private information should not be
database is referred to as a given to third parties without the
A. flat file database. customer’s consent.
B. hierarchical database. D. All of the above.
C. network database.
D. relational database. ANSWERS TO TEXTBOOK – CHAPTER 10 – END OF CHAPTER
QUESTIONS
152. Database management systems are categorized by
the data structures they support. In which type of
database management system is the data arranged in
a series of tables?
A. Network
B. Hierarchical
C. Relational
D. Sequential

153. A company’s database contains three types of

records: vendors, parts, and purchasing. The vendor
records include the vendor number, name, address,
and terms. The parts records include part numbers,
name, description, and warehouse location.
Purchasing records include purchase numbers, vendor
numbers (which reference the vendor record), part
numbers (which reference the parts record), and
quantity .What structure of database is being used?
A. Network
B. Hierarchical
C. Relational
D. Sequential
146. B 149. B 152. C 155. B 158. A
147. A 150. D 153. C 156. C
148. C 151. A 154. C 157. B
================================================ 9. The person responsible for the database is the
a) Data coordinator
DBMS (Chapter 09)
b) Database administrator
MULTIPLE CHOICE
c) Database manager
1. What is the most popular type of database?
d) Database master
a) hierarchical
b) relational
10. All of the following are benefits of database technology
c) object-oriented
except:
d) network
a) Data integration and sharing
b) Decentralized management of data
2. Using a file-oriented approach to data and information,
c) Minimal data redundancy
data is maintained in
d) Reporting flexibility
a) a central database.
b) many interconnected files.
11. Separating the logical and physical views in a database
c) many separate files.
allows the programmers to concentrate on coding the
d) a decentralized database.
application logic
a) by identifying physical location and layouts of various
3. File-oriented approaches create problems for
data items.
organizations because of
b) since they do not have to focus on the physical location
a) multiple transaction files.
and layouts of various data items.
b) a lack of sophisticated file maintenance software.
c) by consolidating all data in one database.
c) multiple users.
d) by providing pointers to data items regardless of
d) multiple master files which may contain redundant
physical location.
data.

12. A database system separates the logical and physical

4. Which statement is true regarding file systems?
view of data. Such separation facilitates the development
a) Transaction files are similar to ledgers in a manual AIS.
of new applications since programmers can concentrate
b) The proliferation of master files creates problems in the
their efforts on coding application logic. The term physical
consistency of specific data stored in different files.
view refers to
c) Transaction files are permanent.
a) how a user or programmer conceptually organizes and
d) Individual records are never deleted in a master file.
understands the data.
b) how the DBMS accesses data for an certain application
5. A set of interrelated, centrally coordinated files is called
program.
a) a database.
c) how and where the data are physically arranged and
b) a master file.
stored.
c) a transaction file.
d) how master files maintain facts used by certain
d) a multiple-records grouping (MRG).
application programs.
6. The software program that creates, manipulates, and
13. The ____________ handles the link between the way
accesses the database goes by the acronym
data are physically stored and each user's logical view of
a) DBMS.
that data.
b) DBP.
a) Data warehouse
c) OS.
b) Database administrator
d) DBA.
c) Database management system software
d) Schema
7. The ___________ acts as an interface between the
database and the various application programs
14. The logical structure of a database is described by the
a) Data warehouse
a) dictionary.
b) Database administrator
b) schema.
c) Database management system
c) subschema.
d) Database system
d) internal level.
8. The combination of the database, the DBMS, and the
15. Schemas are used in designing database systems. The
application programs that access the database through the
schema that provides an organization-wide view of the
DBMS is referred to as the
entire database is known as
a) Data warehouse
a) the external-level schema.
b) Database administrator
b) the internal-level schema.
c) Database system
c) the conceptual-level schema.
d) Database manager
d) the logical view of the database.
 24. One of the key components of a DBMS is the data
16. A set of individual user views of the database is called dictionary, which contains information about the structure
the of the database. Which would not generally be considered
a) schema. a data dictionary output report?
b) internal-level schema. a) a list of cash balances in the organization's bank
c) external-level schema. accounts
d) meta-schema. b) a list of all programs in which a data element is used
c) a list of all synonyms for the data elements in a
17. A low-level view of the database that describes how particular file
the data are actually stored and accessed is the d) a list of all data elements used by a particular user
a) schema.
b) subschema. 25. The DBMS language that is used to build, initialize, and
c) internal-level schema. describe logical views for users is called the
d) external-level schema. a) DDL.
b) DML.
18. Record layouts, definitions, addresses, and indexes will c) DQL.
be stored at the __________ level schema. d) DBA.
a) external
b) conceptual 26. The DBMS language that is used for data maintenance
c) internal and updating of the database is referred to by the letters
d) inner a) DDL.
b) DML.
19. Accountants may be involved in several aspects of c) DQL.
database development. In which area below would an d) SQL.
accountant least likely have involvement when developing
a database system? 27. A DBMS must provide a way to define, manipulate, and
a) the conceptual-level schema query data in a database. This is accomplished by the use
b) the external-level schema of three different languages. The language that is used to
c) the internal-level schema provide the function of data maintenance in a DBMS is
d) the logical view of data a) DDL.
b) DML.
20. The ____________ contains information about the c) DQL.
structure of the database. d) report writer.
a) Data definition language
b) Data dictionary 28. The part of the DBMS that is used to interrogate the
c) Data warehouse database and present subsets of the database to users is
d) Database management system called the
a) DDL.
21. Which of the following would not be found in a data b) DML.
dictionary entry for a data item? c) DQL.
a) records containing a data item d) DBA.
b) the physical location of the data
c) the source of the data item 29. DBMS uses a language to retrieve, sort, order, and
d) the field (data) type present subsets in a database. This language is known as
a) data definition language (DDL).
22. The data dictionary usually is maintained b) data manipulation language (DML).
a) automatically by the DBMS. c) data query language (DQL).
b) by the database administrator. d) report writer.
c) by the database programmers.
d) by top management. 30. Creating an empty table in a relational database
requires use of the __________, and filling that table
23. Reports produced using the data dictionary could requires the use of __________.
include all of the following except a) DDL; DML
a) a list of all programs where a data item is used. b) DQL; SQL
b) a list of all synonyms for the data items in a particular c) DDL; DQL
file. d) DML; DDA
c) a list of all outputs where a data element is used.
d) a list of all the schemas included in a database. 31. Many database systems include a feature that
simplifies the creation of reports by allowing users to
specify the data elements desired and the format of the 39. The problem of inability to add new data without
output. This feature is named the __________. violating the basic integrity of the database is referred to
a) report writer as the
b) report generator a) update anomaly.
c) report creator b) insert anomaly.
d) report printer c) integrity anomaly.
d) add anomaly.
32. The abstract representation of the contents of a
database is called the logical 40. A relational database has been designed where the
a) data model. customer data is not maintained independently of sales
b) data dictionary. invoice data. This design weakness will most likely result in
c) data relationship. a) an update anomaly.
d) subschemas. b) an insert anomaly.
c) a delete anomaly.
33. A database model that represents all data as stored in d) no anomaly.
two-dimensional tables is the __________ model.
a) tuple 41. The problem of losing desired information from a
b) relational database when an unwanted record is purged from the
c) hierarchy database is referred to as the __________ anomaly.
d) object a) purge
b) erase
34. Each row in a relational database's table is known as a c) delete
a) data model d) integrity
b) relation
c) schema 42. One important constraint in a relational database
d) tuple environment is that a primary key uniquely identifies each
row in a data table. This principle is called the
35. The attribute that can uniquely identify a specific row a) entity integrity rule.
in a table is the b) referential integrity rule.
a) primary key c) unique primary key rule.
b) secondary key d) foreign key rule.
c) foreign key
d) logical key 43. The database constraint that says that foreign keys
must be null or have a value corresponding to the value of
36. An attribute in a table that is a primary key in another a primary key in another table is formally called the
table. a) entity integrity rule.
a) primary key b) referential integrity rule.
b) secondary key c) rule of keys.
c) foreign key d) referential entity rule.
d) anomaly

37. Redundancy can be a major problem in the design and

operation of relational databases. If a database uses only
one relation to store data, several problems may
subsequently occur. The problem of changes (or updates)
to data values being incorrectly recorded is known as
a) an update anomaly.
b) an insert anomaly.
c) a delete anomaly.
d) a memory anomaly.
44. A well-structured or "normalized" database imposes
several requirements on the structure of tables. The
constraint that ensures the consistency of the database is
known as
a) the entity integrity rule.
b) the referential integrity rule.
c) the logical view.
d) the physical view.

38. The potential inconsistency problem could arise when 45. Which statement below is false regarding the basic
there are multiple occurrences of a data item in a requirements of the relational data model?
database. This is called the a) "Every column in a row must be single-valued."
a) update anomaly. b) "All nonkey attributes in a table should describe a
b) insert anomaly. characteristic about the object identified by the primary
c) inconsistency anomaly. key."
d) integrity anomaly. c) "Foreign keys, if not null, must have values that
correspond to the value of a primary key in another table."
d) "Primary keys can be null." b) Relational DBMS query languages will allow financial
reports to be prepared to cover whatever time periods
46. Identify the aspect of a normalized database that is managers want to examine.
incorrect: c) Relational DBMS provide the capability of integrating
a) Data is consistent. financial and operational data.
b) Redundancy is minimized and controlled. d) Relational DBMS can accommodate multiple views of
c) All data is stored in one table or relation. the same underlying phenomenon; therefore, tables
d) The primary key of any row in a relation cannot be null. storing information about assets can include data about
both historical and replacement costs.
47. In the database design approach known as
normalization, the first assumption made about data is 53. Which is probably the most significant effect of
a) there is no redundancy in the data. database technology on accounting?
b) the delete anomaly will not apply since all customer a) replacement of the double entry-system
records will be maintained indefinitely. b) change in the nature of financial reporting
c) everything is initially stored in one large table. c) elimination of traditional records such as journals and
d) the data will not be maintained in 3NF tables. ledgers
d) quicker access to and greater use of accounting
48. The process of designing a database that is well- information in decision-making
structured and free from anomalies is called
a) normalization. ANSWER KEY : Chapter 9
b) anormalization. 1) B
c) data modeling. 2) C
d) manipulation. 3) D
4) B
49. Normalization means tables are in the __________ 5) A
normal form. 6) A
a) first 7) C
b) second 8) C
c) third 9) B
d) fourth 10) B
11) B
50. There are two basic ways to design a well-structured 12) C
relational database. The method in which a database 13) C
designer uses knowledge about how business processes 14) B
work to draw a graphical picture of the elements to be 15) C
included in the database is called 16) C
a) normalization. 17) C
b) decentralization. 18) C
c) geometric data modeling. 19) C
d) semantic data modeling. 20) B
21) B
51. Which of the statements below is incorrect regarding 22) A
semantic data modeling? 23) D
a) It facilitates the efficient design of transaction 24) A
processing databases. 25) A
b) It facilitates communicating with the intended users of 26) B
the system. 27) B
c) It allows a database designer to use knowledge about 28) C
how the business processes work to design the database. 29) C
d) Semantic data modeling simply follows the rules of 30) A
normalization in the design of a database. 31) A
32) A
52. What is one potential drawback in the design and 33) B
implementation of database systems for accounting? 34) D
a) Double-entry accounting relies on redundancy as part of 35) A
the accounting process; well-designed database systems 36) C
reduce and attempt to eliminate redundancy. 37) A
38) A
39) B
40) B
41) C
42) A
43) B
44) B
45) D
46) C
47) C
48) A
49) C
50) D
51) D
52) A
53) D