Accounting Chapter 19 2 In the table called Perform Machine Operations

subject Type Homework Help
subject Pages 9
subject Words 2071
subject Authors Marshall B. Romney, Paul J. Steinbart

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19.2 Develop REA data models for the HR/payroll, manufacturing, and capital assets business
cycles.
1) Identify the entity linked to almost every other entity in an REA diagram for HRM/payroll
cycles.
A) Employee
B) Job title
C) Payroll
D) Worker I.D.
2) A relationship between Skills and Employees is typically modeled as M:N in an REA
database model since
A) one employee may possess many skills, and one skill may be possessed by more than one
employee.
B) many employees possess skills, and many skills are possessed by employees.
C) employees can be trained to learn all skills, and all skills are possessed by at least one
employee.
D) The relationship would be 1:N not M:N, because most employees are hired for a specific job
that requires a specific skill, even though a specific job could be done by many employees.
3) Identify the entity that stores most of the data typically found in the employee master file.
A) Time Worked
B) Employee
C) HR
D) Payroll
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4) In an REA diagram for the HR/Payroll cycle, the relationship between Employees and
Training is typically M:N for all except which of the following reasons?
A) One employee may attend the same training event more than once.
B) Each employee may attend more than one training event.
C) Each training event may have more than one employee attend.
D) One training event may be offered more than once.
5) In an REA diagram for the HR/Payroll cycle, the ________ relationship between Skills and
Recruiting reflects the fact that one specific advertisement may list several specific skills and,
over time, there may be several advertisements for one specific skill.
A) 1:1
B) 1:N
C) M:N
D) 0:N
6) The Interview event stores detailed data about each job interview. Since hiring only happens
once, but there may have been several interviews, Interview is linked to the Hire Employees
event in a(n) ________ relationship.
A) 1:N
B) 1:1
C) M:N
D) 0:N
7) When modeling the issuance of debt, the maximum cardinality from Disburse Cash to Issue
Debt is 1 because
A) interest is usually only paid at the maturity date.
B) one check is written for the total interest due.
C) The Issue Debt event is not related to Disburse Cash event; cash is received, not given.
D) The minimum cardinality would be 1, but the maximum cardinality should be N.
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8) The relationship between the Disburse Cash and Issue Stock events is modeled as being M:N
for all except which of the following reasons?
A) One dividend check could be paid to shareholders that purchased stock at different times.
B) Shareholders could receive several dividend checks over time.
C) Checks must be written to each shareholder for dividend payments.
D) Stock can be issued more than once over a period of time.
9) The relationship between the Acquire Services and Disburse Cash events is modeled as
________ to reflect the common situation in which the organization obtains the use of a specific
service for a particular period of time and makes a payment each month for the services it
acquired and used that month.
A) 1:1
B) 1:N
C) M:N
D) none of the above
10) While not required, connecting the Time Used entity to specific business events enables
A) evaluating performance at a very detailed level.
B) general performance evaluation.
C) evaluating the quality of the services received.
D) determining productivity of employees, such as how many customer calls were made, or how
many sales were made.
11) An REA diagram for the production cycle models the relationships between the Perform Job
Operations event and the Job Operations List entity as 1:N because
A) time standards change over time.
B) one specific activity has only one standard time for completion.
C) activities are only performed once on work in process jobs.
D) many activities are usually required for specific work in process jobs.
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12) Data about actual raw materials used in production is most appropriately stored which of the
entities below?
A) Finished Goods
B) Raw Materials
C) Raw Materials Issuance
D) Work-in-Process
13) The ________ entity is used to collect and summarize data about the raw materials, labor,
and machine operations used during production of inventory.
A) Finished Goods Inventory
B) Raw Materials
C) Issue Raw Materials
D) Work-in-Process
14) In the table called Perform Machine Operations, which is the most likely primary key?
A) Equipment Number
B) Job Operation Number
C) Machine Operation Number
D) Machine Operations List Number
15) Employee number is most likely to be a foreign key in
A) Perform Job Operations.
B) Perform Machine Operations.
C) Machine Operations List.
D) Work in Process.
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16) Which of the following is not one of the four main events in a typical production cycle REA
diagram?
A) issuance of raw materials
B) order raw materials
C) use of labor in production
D) use of machinery and equipment in production
17) Which of the following diagrams represents the cardinality pairs for a typical, hierarchical
organization?
A)
B)
C)
D)
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18) Which of the following diagrams represents the cardinality pairs for a repair shop where
supervisors place items that need repair in a common area where any available employee can
work on the item? Naturally, employees are always repairing more than one item at a time, and
more than one supervisor can drop off items that need repair.
A)
B)
C)
D)
19) Which of the following diagrams represents the cardinality pairs in a situation where a
specific skill is taught at training sessions, but training is not offered for all skills at each session?
A)
B)
C)
D)
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20) Which of the following accurately represents typical cardinalities for two entities in the
finance cycle?
A)
B)
C)
D)
21) Which of the following accurately represents typical cardinalities for two entities in the
finance cycle?
A)
B)
C)
D)
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22) Which of the following represents the cardinality pairs in a situation where a finished
product requires one or more machine operations, and machines usage is tracked by specific
production run(s)?
A)
B)
C)
D)
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23) Which of the following diagrams represents the cardinality pairs in a situation where a
finished product requires one or more labor operations, and labor usage is recorded to specific
production runs?
A)
B)
C)
D)
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24) Which of the following diagrams represents the cardinality pairs in a situation where a
specific production run results in a specific finished good, and a specific finished good is
produced periodically?
A)
B)
C)
D)
25) Which of the following accurately represents typical cardinalities for two entities in the
production cycle?
A)
B)
C)
D)
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26) Which of the following accurately represents typical cardinalities for two entities in the
HR/Payroll cycle?
A)
B)
C)
D)
27) Which of the following diagrams represents the cardinality pairs in a situation where
interviews are conducted individually, and job applicants are able to interview for one or more
positions?
A)
B)
C)
D)
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28) Which of the following diagrams represents the cardinality pairs in a situation where many
people apply for a specific position, and some of the applicants have applied for the position in
the past?
A)
B)
C)
D)
29) Which of the following diagrams represents the cardinality pairs in a situation where
supervisors conduct individual performance evaluations with each of the employees they
supervise?
A)
B)
C)
D)
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30) Why is the event Issue Debt often modeled as a separate event entity?
31) Why might an REA diagram show relationships between agents?
32) What are the benefits of an integrated enterprise-wide data model?
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33) Describe the relationships between Recruiting event and Skills, and between Recruiting
event and Job Applicants.
34) Where are depreciation expenses recorded in a database created using an REA modeling
approach?
A) as a resource
B) as an event
C) as an agent
D) Depreciation expenses would not be modeled.
35) In which entity would information about depreciation formula(s) and assumption(s) be stored
in an REA model?
A) Resource
B) Event
C) Agent
D) Both A and B
36) In an REA database model, the Bill of Materials entity contains information about what?
A) the raw materials used to make a finished product
B) the actual cost of the raw materials used to make a finished product
C) the vendor from whom the raw materials was purchased
D) all of the above
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37) In a database created using an REA model, the Bill of Materials entity is most analogous to
A) the "bill" that can be sent to the customer who order the finished good(s).
B) the "recipe" needed to produce the finished good(s).
C) the "receipt" for the purchase of specific raw materials.
D) the "audit trail" that can be used to verify a finished good(s) was actually produced.
38) Identify the event below where information associated with the event most likely will need to
be retained for years.
A) the actual cost associated with repairing a customer's car
B) the employee who answered a customer service phone call
C) the amount of cash received from issuing stock
D) a list of services offered by the company as of the start of a fiscal year

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