Accounting Information Systems 14e Romney Chapter 4

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Accounting Information Systems, 14e (Romney/Steinbart)

Chapter 4 Relational Databases
1 Explain the importance and advantages of databases, as well as the difference between
database systems and file-based legacy systems.
1) Using a file-oriented approach to data and information, data is maintained in

A) a centralized database.
B) many interconnected files.
C) many separate files.
D) a decentralized database.
Answer: C
Concept: Databases and files
Objective: Learning Objective 1
Difficulty: Easy
AACSB: Analytical Thinking
2) File-oriented approaches create problems for organizations because of

A) multiple transaction files.
B) a lack of sophisticated file maintenance software.
C) multiple users.
D) multiple master files.
Answer: D
Difficulty: Moderate
3) Which statement is true regarding file systems?

A) Transaction files are similar to ledgers in a manual AIS.
B) Multiple master files create problems with data consistency.
C) Transaction files are permanent.
D) Individual records are never deleted in a master file.
Answer: B
Difficulty: Easy
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4) All of the following are benefits of the database approach except

A) data integration and sharing.
B) decentralized management of data.
C) minimal data redundancy.
D) cross-functional analysis and reporting.
Answer: B
Difficulty: Easy
5) Which is probably the most immediate and significant effect of database technology on
accounting?
A) Replacement of the double entry-system.
B) Change in the nature of financial reporting.
C) Elimination of traditional records such as journals and ledgers.
D) Quicker access to and greater use of accounting information in decision-making.
Answer: D
AACSB: Reflective Thinking
6) Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has
been asked to analyze the company's accounting information system and to recommend cost-
effective improvements. After noting that the production and sales departments use database
systems that are entirely separated, she recommends that they be combined. Implementation of
her recommendation would benefit the company by contributing to data
A) independence.
B) integration.
C) redundancy.
D) qualifications.
Answer: B
Difficulty: Easy
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effective improvements. After noting that the same production files have been saved and stored
independently on several databases, she recommends that they be stored only once.
Implementation of her recommendation would benefit the company by contributing to
A) data independence.
B) data integration.
C) reduce data redundancy.
D) increase data sharing.
Answer: C
Difficulty: Easy
effective improvements. After noting that the several key managers do not have access to the
production and sales information, she recommends that they should be uploaded to the
company's internal network and be made available for search. Implementation of her
recommendation would benefit the company by contributing to
A) data independence.
B) data integration.
C) reduce data redundancy.
D) increase data sharing.
Answer: D
Difficulty: Easy
9) Merlin Frodo has been doing custom piercings and tattoos for over thirty years. His home and
place of business is a garage in the harbor district of Seattle, Washington. He keeps meticulous
records of every job he has ever completed. These have been entered into a computerized
accounting information system that his accountant refers to as a "data warehouse." Merlin is
considering adding scarification to his service offerings and has asked his accountant to identify
past customers who might be likely candidates for this service. Merlin wants his accountant to
engage in
A) customer auditing.
B) customer resource management.
C) data mining.
D) enterprise resource planning.
Answer: C
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10) Mara Kay is a system analyst for a national department store. She was tasked to identify
previously unknown relationships in the company's sales data that can be used in future
promotions. What technique would Mara most likely use?
A) Customer auditing
B) Customer resource management
C) Data exploring
D) Data mining
Answer: D
11) Describe a major advantage of database systems over file-oriented transaction processing
systems.
Answer: Database systems separate logical and physical views. This separation is referred to as
program-data independence. Such separation facilitates developing new applications because
programmers can concentrate on coding the application logic (what the program will do) and do
not need to focus on how and where the various data items are stored or accessed. In the file-
oriented transaction systems, programmers need to know physical location and layout of records
which adds another layer of complexity to programming.
Difficulty: Easy
12) Explain the difference between file-oriented transaction processing systems and relational
database systems. Discuss the advantages and disadvantages of each system.
Answer: In file-oriented approaches, different users (or departments, units, etc.) maintain their
own data and use different application programs. This results in a significant increase in number
of master files stored by an organization. The various disadvantages of file-oriented organization
include data redundancy, data inconsistencies, lack of data integration, a large number of data
files, substantial program-data dependence, lack of compatibility, and lack of data sharing. The
database approach views data as an organizational resource that should be used and managed for
the entire organization. The program that manages and controls the data and the interfaces
between data and application programs is called the database management system (DBMS). The
various advantages of database approach include the following: minimal data redundancy, fewer
data inconsistencies, data integration, data sharing, reporting flexibility, central management of
data, cross-functional analysis, and data independence.
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13) Describe what you think will be the main impact of database technology in your career.
Answer: Answers to this question could cover a wide range. Most likely the following items will
be discussed or mentioned:
— the probable demise of the double-entry system as the need for such redundancy is much less
in a database system.
— financial reporting may become more of accessing a database of corporate data in the format
desired by the user than relying on financial reports prepared by accountants.
— accountants will no longer need to be the filter for accounting data as users will be able to do
this themselves, thus the accountants may become more decision makers and managers.
— the whole notion of internal controls will become more important in the future if the
accountants' role changes in relation to financial reporting.
Difficulty: Challenging
14) Databases were originally developed to address which problem?

A) to replace the double entry-system
B) to address the proliferation of master files
C) to increase the speed that an organization could process transactions
D) to decrease the costs associated with manual accounting systems
Answer: B
15) A data warehouse

A) is primarily used for analysis rather than transaction processing.
B) stores transaction processing records in hard copy.
C) replaces traditional transaction processing databases.
D) increases the speed of transaction processing.
Answer: A
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16) The use of a data warehouse in strategic decision making is often referred to as
A) business intelligence.
B) managerial accounting.
C) data analysis.
D) analytical modeling.
Answer: A
17) The technique of using queries to investigate hypothesized relationships among data is called
A) business intelligence.
B) online analytical processing.
C) data analysis.
D) data mining.
Answer: B
2 Explain database systems, including logical and physical views, schemas, the data dictionary,
and DBMS languages.
1) The physical view of a database system refers to

A) how a user or programmer conceptually organizes and understands the data.
B) how the DBMS accesses data for a certain application program.
C) how and where the data are physically arranged and stored.
D) how master files store data values used by more than one application program.
Answer: C
Concept: Database systems
2) What is the difference in logical view and physical view?

Answer: The logical view is how the user or programmer conceptually organizes and
understands the data, such as data organized in a table. The physical view, on the other hand,
refers to how and where the data are physically arranged and stored in the computer system.
Difficulty: Easy
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3) The logical view of a database system refers to

A) how a user or programmer conceptually organizes and understands the data.
B) how the DBMS accesses data for a certain application program.
C) how and where the data are physically arranged and stored.
D) how master files store data values used by more than one application program.
Answer: A
4) The document that shows the items stored in a file, including the order and length of the data
fields and the type of data stored is called
A) a data layout.
B) a logical layout.
C) a physical layout.
D) a record layout.
Answer: D
5) What acts as an interface between the database and the various application programs?
A) data warehouse
B) database administrator
C) database system
D) database management system
Answer: D
Difficulty: Easy
6) The combination of the database, the DBMS, and the application programs that access the
database through the DBMS is referred to as the
A) data warehouse.
B) database administrator.
C) database system.
D) database management system.
Answer: C
Difficulty: Easy
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7) The ________ is responsible for the database.

A) database master
B) database manager
C) database administrator
D) data coordinator
Answer: C
Difficulty: Easy
8) The ________ handles the link between the way data are physically stored and each user's
logical view of that data.
A) database management software (DBMS)
B) database manager
C) data warehouse
D) data dictionary
Answer: A
Difficulty: Easy
9) The logical structure of a database is described by the

A) data dictionary.
B) schema.
C) database management system.
D) context diagram.
Answer: B
Difficulty: Easy
10) The schema that provides an organization-wide view of the entire database is known as the
A) external-level schema.
B) internal-level schema.
C) conceptual-level schema.
D) logical view of the database.
Answer: C
Difficulty: Easy
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11) A set of individual user views of the database is called the

A) conceptual-level schema.
B) internal-level schema.
C) external-level schema.
D) meta-schema.
Answer: C
Difficulty: Easy
12) A low-level view of the database that describes how the data are actually stored and accessed
is the
A) conceptual-level schema.
B) subschema.
C) internal-level schema.
D) external-level schema.
Answer: C
Difficulty: Easy
13) Record layouts, definitions, addresses, and indexes will be stored at the ________ level
schema.
A) external
B) conceptual
C) internal
D) meta
Answer: C
Difficulty: Easy
14) The ________ contains information about the structure of the database.
A) data definition language
B) data dictionary
C) data warehouse
D) database management system
Answer: B
Difficulty: Easy
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15) Which of the following would not be found in a data dictionary entry for a data item?
A) records containing a specific data item
B) physical location of the data
C) source of the data item
D) field type
Answer: B
16) The data dictionary usually is maintained

A) automatically by the DBMS.
B) by the database administrator.
C) by the database programmers.
D) by top management.
Answer: A
Difficulty: Easy
17) Reports produced using the data dictionary could include all of the following except a list of
A) programs where a data item is used.
B) synonyms for the data items in a particular file.
C) outputs where a data element is used.
D) the schemas included in a database.
Answer: D
18) Data dictionary can be used as part of the audit trail.

Answer: TRUE
Difficulty: Easy
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19) Which statement below concerning the database management system (DBMS) is false?
A) The DBMS automatically creates application software for users, based on data dictionary
parameters.
B) The DBMS automatically maintains the data dictionary.
C) Users' requests for information are transmitted to the DBMS through application software.
D) The DBMS uses special languages to perform specific functions.
Answer: A
20) Which would not generally be considered a data dictionary output report?
A) a list of cash balances in the organization's bank accounts
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 particular file
D) a list of all data elements used by a particular user
Answer: A
Difficulty: Easy
21) Creating an empty table in a relational database requires use of the ________, and populating
that table requires the use of ________.
A) DDL; DML
B) DQL; SQL
C) DDL; DQL
D) DML; DDA
Answer: A
22) Describe the differences between the data definition language (DDL), data manipulation
language (DML), and the data query language (DQL).
Answer: The data definition language (DDL) builds the data dictionary, creates the database,
describes logical views for each user, and specifies record or field security constraints. The data
manipulation language (DML) changes database content, including data element creations,
updates, insertions, and deletions. The data query language (DQL) is a high-level, English-like
language that contains powerful, easy-to-use commands that enable users to retrieve, sort, order,
and display data.
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23) When the human resources manager wants to gather data about salary and start date by
employees and by departments, the manager would use which language?
A) Data Manipulation Language
B) Data Query Language
C) Data Report Language
D) Data Definition Language
Answer: B
24) When the human resources manager wants to add a new employee to the sales department,
the manager would use which language?
Answer: A
25) When the human resources manager wants to build a data dictionary, the manager would use
which language?
Answer: D
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26) If a national sales tax were implemented, which language would be used to add a new field
in the sales table to track the sales tax due?
A) Data Definition Language
B) Data Manipulation Language
C) Data Query Language
D) Data Update Language
Answer: A
27) ________ is a feature in many database systems that simplifies the creation of reports by
allowing users to specify the data elements desired and the format of the output.
A) Report printer
B) Report creator
C) Report generator
D) Report writer
Answer: D
Difficulty: Easy
28) A ________ is an abstract representation of a database's contents.

A) schema
B) logical data model
C) physical view
D) data dictionary
Answer: B
Difficulty: Easy
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29) Mary Lamb is an insurance sales representative. Her company has provided her with a laptop
computer that uses wireless connectivity to access the accounting information system from
virtually anywhere in the country. She, and other sales reps, have access to view customer and
insurance product information. All sales reps also have access that allows them to enter and
cancel customer orders. The permissions for Mary define a ________ in the company's database
management system.
A) conceptual-level schema
B) subschema
C) data dictionary
D) physical view
Answer: B
30) Mary Lamb is an insurance sales representative. Her company has provided her with a laptop
computer that uses wireless connectivity to access the accounting information system from
virtually anywhere in the country. She has access to view customer and insurance product
information. She also has access that allows her to enter and cancel customer orders. The
permissions for Mary (and other sales reps) define a ________ in the company's database
management system.
A) conceptual-level schema
B) data dictionary
C) external-level schema
D) physical view
Answer: C
31) Describe the different schemas involved in a database structure. What is the role of
accountants in development of schemas?
Answer: A schema describes the logical structure of a database. There are three levels of
schemas. First, the conceptual-level schema is an organization-wide view of the entire database
listing all data elements and relationships between them. Second, an external-level schema is a
set of individual user views of portions of the database, each of which is referred to as a
subschema. Finally, an internal-level schema provides a low-level view of the database which
includes descriptions about pointers, indexes, record lengths, etc. Accountants are primarily
involved in the development of conceptual- and external-level schemas; however, database
knowledgeable accountants may participate in developing an internal -level schema.
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32) Describe a data dictionary.

Answer: A data dictionary is a means by which information about the structure of a database is
maintained. For each data element stored in the database, there is a corresponding record in the
data dictionary that describes it. The DBMS usually maintains the data dictionary. Inputs to the
dictionary include various new data, changed data, and deleted data. Output from the data
dictionary may include a variety of reports useful to programmers, database designers, and other
users of the information system. Accountants have a very good understanding of the data
elements that exist in a business organization, so when an organization is developing a database,
accountants should be allowed to participate in the development of the data dictionary.
Difficulty: Easy
33) Discuss the ways in which a well-designed DBMS will facilitate the three basic functions of
creating, changing, and querying data.
Answer: A DBMS will use data definition, data manipulation, and data query languages in order
to perform the three basic, essential data functions. Data definition is achieved using DDL (data
definition language); data manipulation is achieved using DML (data manipulation language)
which includes operations such as updating, inserting, and deleting portions of the database.
DQL (data query language) is used to retrieve, sort, order, and present subsets of data in response
to user queries. A DBMS will probably also include a report writer, which is a language that
simplifies report creation.
34) List the four DBMS "languages" and describe who uses each and for what purpose.
Answer: DDL is the data definition language used by the DBA (database administrator) to
create, initialize, describe logical views, and specify security limits. The DML is the data
manipulation used by application programmers who embed these action commands into
applications to access data in the database. The DQL is the data query language used by IT
professionals and users to interrogate the database by retrieving and presenting data in novel
ways often on an ad hoc basis. The report writer is a language used by IT professionals and users
that simplifies report creation so reports can be created according to user-specified format.
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35) Describe the information that is contained in the data dictionary.

Answer: The data dictionary contains information about the structure of the database. For each
data element stored in the database, the data dictionary contains all the descriptive information
about it, such as its name, description, where it is recorded, its source, field length, type of field,
programs it is used in, outputs that contain it, and authorized users.
Difficulty: Easy
3 Describe what a relational database is, how it organizes data, and how to create a set of well-
structured relational database tables.
1) ________ in a well-structured relational database.

A) Every table must be related to all other tables
B) One table must be related to at least one other table
C) Every table must be related to at least one other table
D) One table must be related to all other tables
Answer: C
Concept: Relational databases
2) A row in a table that contains data about a specific item in a database table is call
A) a data model.
B) an attribute.
C) a tuple.
D) a relational record.
Answer: C
Difficulty: Easy
3) An attribute in a table that serves as a unique identifier in another table and is used to link the
two tables is a
A) foreign key.
B) primary key.
C) relational key.
D) linkage key.
Answer: A
Difficulty: Easy
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4) The problem of changes being incorrectly recorded in a database is known as

A) an update anomaly.
B) an insert anomaly.
C) a delete anomaly.
D) a memory anomaly.
Answer: A
Difficulty: Easy
5) The ________ occurs when more than one occurrence of a specific data item in a database
exists.
A) inconsistency anomaly
B) insert anomaly
C) delete anomaly
D) update anomaly
Answer: D
Difficulty: Easy
6) Inability to add new data to a database without violating the basic integrity of the database is
referred to as the
A) update anomaly.
B) insert anomaly.
C) integrity anomaly.
D) delete anomaly.
Answer: B
Difficulty: Easy
7) A relational database in which vendor data is not maintained independently of purchase order
data will most likely result in
A) an update anomaly.
B) an insert anomaly.
C) a delete anomaly.
D) an integrity anomaly.
Answer: B
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8) The problem of losing desired information from a database when an unwanted record is
purged from the database is referred to as the ________ anomaly.
A) purge
B) erase
C) delete
D) integrity
Answer: C
Difficulty: Easy
9) Identify one potential outcome of the delete anomaly.

A) inconsistent data
B) inability to add new data
C) unintentional loss of data
D) none of the above
Answer: C
10) Identify one potential outcome of the insert anomaly.

Answer: B
11) Identify one potential outcome of the update anomaly.

Answer: A
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12) The update anomaly in non-normalized database tables

A) occurs because of data redundancy.
B) restricts addition of new fields or attributes.
C) results in records that cannot be updated.
D) is usually easily detected by users.
Answer: A
13) Describe the difference between update anomaly, insert anomaly, and delete anomaly.
Provide an example for each of the anomaly.
Answer: Update anomaly is an improper database organization where a non-primary key item is
stored multiple times; updating the item in one location and not the others causes data
inconsistencies.
Insert anomaly is an improper database organization that results in the inability to add records to
a database. Delete anomaly is an improper organization of a database that results in the loss of all
information about an entity when a row is deleted. Students' answers will vary depending on the
examples that they use for each of the anomaly.
14) Identify one potential drawback in the design and implementation of database systems for
accounting.
A) Double-entry accounting relies on redundancy as part of the accounting process, but well-
designed database systems reduce and attempt to eliminate redundancy.
B) Relational DBMS query languages will allow financial reports to be prepared to cover
whatever time periods managers want to examine.
C) Relational DBMS provide the capability of integrating financial and operational data.
D) Relational DBMS can accommodate multiple views of the same underlying data; therefore,
tables storing information about assets can include data about both historical and replacement
costs.
Answer: A
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15) Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has
kept detailed records of every statue she has ever created. For every sale, she obtains the
customer's name and address, a description of the statue, and a picture of the statue sold to the
customer. Her unique style has recently attracted the attention of several celebrities. Ready to
take her business to the next level, Abby has hired you to construct an accounting information
system, which she wants modeled after her paper records. As you look over her records, you
realize that sometimes the same customer is recorded by a slightly different name. For example,
Mike Mulligan bought a horse statue, M. Mulligan bought a bear statue, and Mike M. all seem to
be the same person. This is an example of what type of problem in the existing records?
A) entity integrity
B) referential integrity
C) update anomaly
D) insert anomaly
Answer: C
realize that some customers bought multiple statues at the same time. For example, Yasmeen
Ghuari bought a Tin Man Status, a flying horseman statue, and a terrier statue. You realize that in
these cases, a single written record will have to be translated into multiple sales records. This is
an example of what type of problem in the existing records?
A) entity integrity
B) referential integrity
C) update anomaly
D) insert anomaly
Answer: D
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notice that some customer last names have different first names in different records. For
example, R. Framington Farnsworth, Bob Farnsworth, and Sam Farnsworth all seem to be the
same person. You explain to Abby that every customer must be identified by a unique customer
number in the AIS. You are referring to the
A) entity integrity rule.
B) referential integrity rule.
C) update anomaly.
D) insert anomaly.
Answer: A
18) Explain the types of attributes that tables possess in a relational database.
Answer: Primary key — the attribute, or combination of attributes, that uniquely identify a
specific row in a table. Foreign key — an attribute appearing in one table that is a primary key in
another table. Nonkey attributes found in tables — For example, an inventory table may contain
information about the description, quantity on hand, and list price of each item a company sells.
Difficulty: Easy
19) Explain the two advantages semantic data modeling has over normalization when designing
a relational database.
Answer: Semantic data modeling takes advantage of a system designer's knowledge about the
business policies and practices of an organization. This is of great benefit in the design of
transaction processing databases. Also, since the database model is created around the policies
and practices of an organization, communications with the future database users is facilitated.
The result is that the system will more closely meet the needs of the intended users.
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20) Discuss redundancy as it applies to database design.

Answer: Redundancy has been called an enemy of relational databases. There are several
problems that may occur when redundant data is stored in a database. First, the database
becomes larger than it needs to be, since duplicate facts are being stored within it. Second, a
situation may occur where only one instance of redundant data is updated or purged. The result is
that the accuracy and integrity of the database suffers, since users may be relying on such
inaccurate or incorrect redundant data. Redundancy can also make file maintenance
unnecessarily time consuming and error-prone when human intervention is required. The
problems discussed above have been identified as anomalies of a relational database. There are
three specific anomalies connected with redundancy: the update anomaly, the insert anomaly, and
the delete anomaly. A well-designed relational database will attempt to reduce or eliminate the
number of instances of redundant data. The best way to achieve such a goal is proper design of
the database for the needs of a specific organization.
21) Explain the relational database data model.

Answer: A data model is an abstract representation of the contents of a database. The majority of
new DMBS use what is called the relational data model, developed by Dr. E. F. Codd in 1970.
Using this model, everything in the database is stored in the form of tables, known as relations.
Keep in mind that this is the conceptual- and external-level schemas (which describes the logical
structure of a database), not the actual physical structure of the database itself. In the concept of
relations, both rows and columns comprise the database tables. Each row in a relation (table) is
called a tuple. Tuples contain data about a specific occurrence of the type of entity represented
by that table. For example, in a sales table, each tuple may contain all of the information about a
specific customer. Each column in a relation contains information about one specific attribute of
that entity. Using the sales example again, the columns in such a table may represent specific
characteristics about each sales transaction.
22) What are the basic requirements when logically designing a relational database model?
Answer: Every row in every table must have a unique key known as a primary key. Tables may
also have a key known as a foreign key; such a key will have a value corresponding to the
primary key in another table. Each column in a table must be single-valued (the same data type)
and describes an attribute of the entity identified by the primary key; neither column nor row
order is significant in the relational model. Keep in mind that the relational model is a logical
model, and the physical model may have a different structure to it to facilitate the storage and
access to data.
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23) How do users retrieve data stored in a database?

A) by viewing the appropriate data tables
B) by executing a query
C) by performing a search
D) by specifying the primary keys
Answer: B
Difficulty: Easy
24) In a well-structured relational database,

A) foreign keys cannot be null.
B) there must be at least two foreign keys.
C) every column in a row must be single valued.
D) one table must be related to all other tables.
Answer: C
25) Which of the following is false regarding a well-structured relational database?

A) A foreign key cannot be null.
B) A primary key cannot be null.
C) Every column in a row must be single valued.
D) All nonkey attributes in a table must describe a characteristic of the object identified by the
primary key.
Answer: A
26) Describe the reason why it is acceptable to have null foreign key, but it is unacceptable to
have a null primary key. Use the concept of entity integrity rule and referential integrity rule in
your answer.
Answer: A primary key cannot uniquely identify a row in a table if it is null (blank). A nonnull
primary key ensures that every row in a table represents something and that it can be identified.
This is referred to as the entity integrity rule. Foreign keys link rows in one table to rows in
another table. This constraint, called the referential integrity rule, ensures database consistency.
Foreign keys can contain null values.
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27) In a relational database, requiring that every record in a table have a unique identifier is
called the
C) unique primary key rule.
D) foreign key rule.
Answer: A
Difficulty: Easy
28) The database requirement that foreign keys must be null or have a value corresponding to the
value of a primary key in another table is formally called the
Answer: B
Difficulty: Easy
29) In a well-structured database, the constraint that ensures the consistency of the data is known
as the
Answer: B
Difficulty: Easy
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30) Identify the statement below that is false with regards to basic requirements of a relational
database model.
A) Primary keys can be null.
B) Foreign keys, if not null, must have values that correspond to the value of a primary key in
another table.
C) All non-key attributes in a table should describe a characteristic about the object identified by
the primary key.
D) Every column in a row must be single-valued.
Answer: A
Difficulty: Easy
31) Identify the aspect of a well-structured database that is incorrect.

A) Data is consistent.
B) Redundancy is minimized and controlled.
C) All data is stored in one table or relation.
D) The primary key of any row in a relation cannot be null.
Answer: C
Difficulty: Easy
32) In the database design approach known as normalization, the first assumption made about
data is
A) there is no redundancy in the data.
B) the delete anomaly will not apply since all customer records will be maintained indefinitely.
C) everything is initially stored in one large table.
D) the data will not be maintained in 3NF tables.
Answer: C
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33) The database design method in which a designer uses knowledge about business processes to
create a diagram of the elements to be included in the database is called
A) normalization.
B) decentralization.
C) geometric data modeling.
D) semantic data modeling.
Answer: D
Difficulty: Easy
34) Which of the statements below is incorrect?

A) Semantic data modeling facilitates the efficient design of databases.
B) Semantic data modeling facilitates communicating with the intended users of the system.
C) Semantic data modeling allows a database designer to use knowledge about business
processes to design the database.
D) Semantic data modeling follows the rules of normalization in the design of a database.
Answer: D
35) A fully normalized database is called

A) first normal form (1NF).
B) second normal form (2NF).
C) third normal form (3NF).
D) forth normal form (4NF).
Answer: C
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36) Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly
bears within the United States. One table will store the name, birth date, and other characteristics
of all of the grizzly bears that have been registered. Each grizzly bear is uniquely identified by a
registration number. A second table will contain data that link each grizzly bear to its male and
female parents by means of their registration numbers. The primary key in the first table is
A) name.
B) birth date.
C) the primary key in the second table.
D) a foreign key in the second table.
Answer: D
female parents by means of their registration numbers. The primary key in the second table is
A) name.
B) birth date.
C) the same as the primary key in the first table.
D) a combination of primary keys in the first table.
Answer: D
female parents by means of their registration numbers. The entities described by the second table
are
A) grizzly bears.
B) parental relationships.
C) registration numbers.
D) names.
Answer: B
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39) Tom Wilson is chairman of the Rare Car Club, where he maintains a database of registered
rare cars and their history. One table will store the model, make, vehicle identification number,
and other characteristics of all of the registered rare cars. Each rare car is uniquely identified by a
registration number. A second table will contain data that link each rare car to its most recent
estimated fair market value by means of their registration numbers. The entities described by the
first table are
A) rare cars.
B) estimated fair market value.
C) registration numbers.
D) vehicle identification numbers.
Answer: A
40) Tom Wilson is chairman of the Rare Car Club, where he maintains a database of registered
rare cars and their history. One table will store the model, make, vehicle identification number,
and other characteristics of all of the registered rare cars. Each rare car is uniquely identified by a
registration number. A second table will contain data that link each rare car to its most recent
estimated fair market value by means of their registration numbers. The primary key in the first
table is
A) vehicle identification number.
B) registration number.
C) model.
D) make.
Answer: B
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system, which she wants modeled after her paper records. You begin development of the
relational database that will form the core of the AIS by envisioning the record stored in a single
table with a column that represents each attribute. You then begin to break this table down into
smaller tables. This process is called
A) integration.
B) optimization.
C) minimization.
D) normalization.
Answer: D
Difficulty: Easy
42) Helen Fume is a recruiter with The Ladders in Nome, Alaska. The Ladders success is largely
attributable to its accounting information system. When a client is hired by an employer, Helen
creates a record that identifies the employment relationship. Helen follows up on placements by
surveying both employers and clients about the employment experience and then entering the
results into the AIS. Clients are uniquely identified by social security number. In records that
contain client survey data, the social security number is likely to be
A) the primary key.
B) a foreign key.
C) combined with other data fields to form a primary key.
D) null.
Answer: B
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43) Which of the following would not be one of the well-structured tables in a well-designed
relational database used to generate this sales invoice?
A) Customer Order
B) Customer
C) Sales
D) Sales Order
Answer: A
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44) Which of the following would not be true about the well-structured tables in a well-designed
relational database used to generate this sales invoice?
A) Quantity would be generated from the Sales table.

B) 34567 would be a primary key in the Sales table.
C) Unit Price would be generated from the Inventory table.
D) Hardware City is an example of a non-key data value in the Customer table.
Answer: A
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45) Seacrest Bedding is changing from a file-oriented system to a relational database system.
Identify and design at least three tables that would be needed to capture data for a sales
transaction. Each table should include a primary key, three non-key attributes, and foreign keys
as necessary. Make up data values for two records within each table.
Answer: Customer table; ID (primary key), name, street address, city, state, zip code, phone
number, credit limit, salesperson ID (foreign key)
Salesperson table; ID (primary key), name, street address, city, state, zip code, phone number,
hire date, commission rate, base salary
Sales table; sales invoice number (primary key), date, amount, sales tax, shipping charge,
shipping method, customer ID (foreign key), salesperson ID (foreign key)
Inventory table; item ID (primary key), description, size, color, warehouse location, list price,
quantity on hand
Sales-Inventory table; sales invoice number and item ID (concatenated primary key), quantity
sold, sales price, extended amount
Students should also make up data values for two separate records for each table.
AACSB: Application of Knowledge
46) Kitchen World is changing its inventory system from a file-oriented system to a relational
database system. Identify and design at least three tables that would be needed to capture data for
Kitchen World's inventory. Each table should include a primary key, three non-key attributes, and
foreign keys as necessary. Make up data values for two records within each table.
Answer: Inventory table; item ID (primary key), description, size, color, warehouse location,
quantity on hand
Price table; ID (primary key), list price, discount, item ID (foreign key)
Sales table; sales invoice number (primary key), date, amount, sales tax, shipping charge,
shipping method
Sales-Inventory table; sales invoice number and item ID (concatenated primary key), quantity
sold, sales price, extended amount
Students should also make up data values for two separate records for each table.
AACSB: Application of Knowledge
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47) Which of the following elements link rows in one table to rows in another table?
A) Primary keys
B) Foreign keys
C) Semantic keys
D) Link keys
Answer: B
48) Suppose a relational database contained two linked tables. Which of the following items is
not necessarily present in the database?
A) Two primary keys
B) Two foreign keys
C) At least one column
D) One foreign key
Answer: B
49) Suppose a relational database contained two linked tables. Assuming the organization wants
the database to be normalized, which of the following items represents a problem to
normalization?
A) The database contains only one primary key.
B) The database contains two foreign keys.
C) The database contains two primary keys.
D) The database contains only one foreign key.
Answer: A
50) What are the two ways to query a database using Microsoft Access?
Answer: The two ways to query a database using Microsoft Access is by using either (1) the
Design view or (2) the Wizard.
Difficulty: Easy
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51) Which one of the following results corresponds to the query below?
A)
B)
C)
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D)
Answer: C
Difficulty: Easy
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A)
B)
C)
D)
Answer: D
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A)
B)
C)
D)
Answer: B
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54) Using the database depicted above, "Date" is best described as

A) a primary key.
B) a foreign key.
C) a non-key attribute.
D) an attribute.
Answer: C
Difficulty: Easy
55) Using the database depicted above, how many primary keys are in the database?
A) 0
B) 3
C) 4
D) 5
Answer: C
56) Using the database depicted above, how many foreign keys are in the database?
A) 0
B) 3
C) 4
D) 5
Answer: B
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57) Using the database depicted above, "Item #" is best described as
A) an attribute.
B) a primary key.
C) a foreign key.
D) A, B, and C
Answer: D
58) Using the database depicted above, "Unit Price" is best described as
A) an attribute.
B) a primary key.
C) a foreign key.
D) A, B, and C
Answer: A
Difficulty: Easy
59) Using the database depicted above, in the Sales table, "Customer #" is best described as
A) an attribute.
B) a primary key.
C) a foreign key.
D) A, B, and C
Answer: A
Difficulty: Easy
60) In the Customer table above, "Customer #" is best described as

A) an attribute.
B) a primary key.
C) a foreign key.
D) A, B, and C
Answer: D
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61) In the Inventory table above, "Item number" is best described as

A) an attribute.
B) a primary key.
C) a foreign key.
D) A, B, and C
Answer: B
Difficulty: Easy
40

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419994316 Accounting Information Systems 14e Romney

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Accounting Information Systems, 14e (Romney/Steinbart)

1) Using a file-oriented approach to data and information, data is maintained in

2) File-oriented approaches create problems for organizations because of

3) Which statement is true regarding file systems?

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4) All of the following are benefits of the database approach except

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14) Databases were originally developed to address which problem?

15) A data warehouse

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1) The physical view of a database system refers to

2) What is the difference in logical view and physical view?

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3) The logical view of a database system refers to

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7) The ________ is responsible for the database.

9) The logical structure of a database is described by the

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11) A set of individual user views of the database is called the

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16) The data dictionary usually is maintained

18) Data dictionary can be used as part of the audit trail.

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28) A ________ is an abstract representation of a database's contents.

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32) Describe a data dictionary.

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35) Describe the information that is contained in the data dictionary.

1) ________ in a well-structured relational database.

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4) The problem of changes being incorrectly recorded in a database is known as

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9) Identify one potential outcome of the delete anomaly.

10) Identify one potential outcome of the insert anomaly.

11) Identify one potential outcome of the update anomaly.

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12) The update anomaly in non-normalized database tables

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20) Discuss redundancy as it applies to database design.

21) Explain the relational database data model.

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23) How do users retrieve data stored in a database?

24) In a well-structured relational database,

25) Which of the following is false regarding a well-structured relational database?

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31) Identify the aspect of a well-structured database that is incorrect.

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34) Which of the statements below is incorrect?

35) A fully normalized database is called

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