42) In which of the following cases is the number of tables required to represent the relationship equal to
three?
A)
B)
C)
D)
43) Which entity is likely to be part of both the revenue cycle and the expenditure cycle?
A) Receive Goods
B) Customer
C) Receive Cash
D) Inventory
44) In which of the following cases is the relationship between entities not implemented by foreign
keys?
A)
B)
C)
D)
45) Which entity is likely to be part of both the payroll cycle and the expenditure cycle?
A) Receive Goods
B) Customer
C) Disburse Cash
D) Inventory
46) Which entity is likely to be part of both the payroll cycle and the revenue cycle?
A) Cash
B) Customer
C) Receive Goods
D) Inventory
47) 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
48) Which of the following is a redundant entity that would be merged when two cycles are combined?
A) Customer
B) Employee
C) Vendor
D) Inventory
49) In an integrated REA diagram, every event 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.
50) 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.
51) 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.
52) 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
53) 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
54) 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 Receive Inventory entity?
A) Purchase order number
B) Payment terms
C) Product code
D) Date
55) 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
56) A query that extracts, for a given time period, the total amount of all sales events for which there is
no corresponding receive cash event will yield
A) a cash account ledger.
B) a credit sales journal.
C) an accounts receivable ledger.
D) an accounts payable journal.
57) A query that extracts, for a given time period, all sales events for which there is no corresponding
receive cash event on the date of the sales event will yield
A) a cash account ledger.
B) a credit sales journal.
C) an accounts receivable ledger.
D) an accounts payable journal.
58) 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.
59) Implementation of this REA diagram into a relational database would require how many tables?
A) 12
B) 13
C) 8
D) 9
60) Which of the following would be true when implementing this REA diagram into a relational
database?
A) The primary key for Employee would be a foreign key for Cash Receipts.
B) The primary key for Cash Receipts would be a foreign key for Cash.
C) The primary key for Parts would be a foreign key for Service Request.
D) The primary key for Sales would be a foreign key for Service Request.
61) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove
purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and
estate sales. Each time Cosgrove makes a purchase, she records the person’s name, address, date,
specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans,
researches and prices the inventory items. She assigns an inventory number to each item and records the
“asking” price. Cosgrove buys price tags and display supplies from a company that sells at flea market
and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks
from a bank account in the business’ name, to which sales are also deposited. Several times a year
Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the
start of the show. Cosgrove records the deposit and final payment, along with the show organizer’s name
and address, in the same worksheet on which purchases of inventory and supplies are recorded.
Which of the following would not be an attribute in the Purchases table?
A) Address of place purchase was made
B) Person’s name from whom the purchase was made.
C) Date of purchase
D) Total amount of purchase
62) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove
purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and
estate sales. Each time Cosgrove makes a purchase, she records the person’s name, address, date,
specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans,
researches and prices the inventory items. She assigns an inventory number to each item and records the
“asking” price. Cosgrove buys price tags and display supplies from a company that sells at flea market
and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks
from a bank account in the business’ name, to which sales are also deposited. Several times a year
Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the
start of the show. Cosgrove records the deposit and final payment, along with the show organizer’s name
and address, in the same worksheet on which purchases of inventory and supplies are recorded.
Which of the following would not be an attribute in the Inventory table?
A) Total amount of purchase
B) Price paid
C) Asking price
D) Inventory number
63) Cosgrove Art & Antiques sells unique art and antiques exclusively at antique shows. Cosgrove
purchases inventory from individuals and other dealers at garage sales, flea markets, antique malls, and
estate sales. Each time Cosgrove makes a purchase, she records the person’s name, address, date,
specific items purchased and price paid, and total amount spent. Later at home, Cosgrove cleans,
researches and prices the inventory items. She assigns an inventory number to each item and records the
“asking” price. Cosgrove buys price tags and display supplies from a company that sells at flea market
and antique shows. All inventory and supplies purchases are paid immediately with cash, or with checks
from a bank account in the business’ name, to which sales are also deposited. Several times a year
Cosgrove rents a booth at an antique show. A deposit is always required, with the balance due at the
start of the show. Cosgrove records the deposit and final payment, along with the show organizer’s name
and address, in the same worksheet on which purchases of inventory and supplies are recorded.
Which of the following would be an attribute in the table for booth rental?
A) Organizer’s name
B) Deposit paid
C) Balance paid
D) Organizer’s address
64) Explain the five rules for drawing integrated REA diagrams.
65) Explain a completeness check.
66) Explain where in the REA model you can find the information normally found in a ledger.
67) Explain where in the REA model you can find the information normally found in a journal.
68) What are the advantages of the REA data model over the traditional AIS model?