Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 4 Relational Databases
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.
2) In a well-structured relational database,
A) every table must be related to at least one other table.
B) every table must be related to all other tables.
C) one table must be related to at least one other table.
D) one table must be related to all other tables.
3) 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.
4) 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.
5) The ________ acts as an interface between the database and the various application programs.
A) data warehouse
B) database administrator
C) database management system
D) database system
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 manager.
7) The person responsible for the database is the
A) data coordinator.
B) database administrator.
C) database manager.
D) database master.
8) 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
9) 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.
10) The ________ handles the link between the way data are physically stored and each user’s logical
view of that data.
A) data warehouse
B) data dictionary
C) database management (DBMS) software
D) schema
11) The logical structure of a database is described by the
A) data dictionary.
B) schema.
C) database management system.
D) internal level.
12) 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.
13) 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.
14) 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.
15) Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema.
A) external
B) conceptual
C) internal
D) meta
16) The ________ contains information about the structure of the database.
A) data definition language
B) data dictionary
C) data warehouse
D) database management system
17) 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
18) 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.
19) 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.
20) 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.
21) 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
22) 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
23) When the human resources manager wants to gather data about vacation and personal day usage by
employees and by departments, the manager would use which language?
A) Data Query Language
B) Data Manipulation Language
C) Data Report Language
D) Data Definition Language
24) 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
25) The 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. is named the
A) report writer.
B) report generator.
C) report creator.
D) report printer.
26) The abstract representation of the contents of a database is called the
A) logical data model.
B) data dictionary.
C) physical view.
D) schema.
27) The problem of changes (or updates) to data values in a database being incorrectly recorded is
known as
A) an update anomaly.
B) an insert anomaly.
C) a delete anomaly.
D) a memory anomaly.
28) The potential inconsistency that could occur when there are multiple occurrences of a specific data
item in a database is called the
A) update anomaly.
B) insert anomaly.
C) inconsistency anomaly.
D) delete anomaly.
29) 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.
30) A relational database in which customer data is not maintained independently of sales invoice data
will most likely result in
A) an update anomaly.
B) an insert anomaly.
C) a delete anomaly.
D) an integrity anomaly.
31) 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
32) The delete anomaly
A) may result in unintentional loss of important data.
B) is usually easily detected by users.
C) restricts the addition of new records.
D) prevents users from deleting outdated data from records or tables.
33) The update anomaly in file-based systems or unnormalized 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.
34) In a relational database, requiring that every record in a table have a unique identifier is called the
A) entity integrity rule.
B) referential integrity rule.
C) unique primary key rule.
D) foreign key rule.
35) 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
A) entity integrity rule.
B) referential integrity rule.
C) rule of keys.
D) foreign key rule.
36) In a well-structured database, the constraint that ensures the consistency of the data is known as the
A) entity integrity rule.
B) referential integrity rule.
C) logical view.
D) consistency integrity rule.
37) Which statement below is false regarding the basic requirements of the relational data model?
A) Every column in a row must be single-valued.
B) All non-key attributes in a table should describe a characteristic about the object identified by the
primary key.
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.
38) 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.
39) 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.
40) 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.
41) 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.
42) What is 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.
43) 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
44) In a well-designed and normalized database, which of the following attributes would be a foreign
key in a cash receipts table?
A) Customer number
B) Cash receipt date
C) Remittance advice number
D) Customer check number
45) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset 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) a foreign key in the second table.
D) the primary key in the second table.
46) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset to its male and
female parents by means of their registration numbers. The primary key in the second table is:
A) name
B) birth date
C) a combination of primary keys in the first table
D) the same as the primary key in the first table
47) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset to its male and
female parents by means of their registration numbers. The entities described by the second table are:
A) marmosets
B) parental relationships
C) registration numbers
D) names
48) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset to its male and
female parents by means of their registration numbers. The entities described by the first table are:
A) marmosets
B) parental relationships
C) registration numbers
D) names
49) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset to its male and
female parents by means of their registration numbers. The primary key in the first table is:
A) name
B) registration number
C) date of birth
D) relationship number
50) Dana Halsey is chair of the Purebred Marmoset Society, which maintains a database of registered
purebred marmosets and their breeding history. One table will store the name, birth date, and other
characteristics of all of the marmosets that have been registered. Each marmoset is uniquely identified
by a registration number. A second table will contain data that link each marmoset to its male and
female parents by means of their registration numbers. The primary key in the second table is:
A) name
B) registration number
C) date of birth
D) relationship number
51) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home
and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records
of every job he has ever done, carefully handwritten with the customer name and address, a description
of the job, and an attached picture of the bike or body part before and after customization. His unique
style has recently attracted the attention of national media after several celebrities sought him out and
showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting
information system, beginning with the historical records. As you read through the records, you notice
that some customer last names have different first names in different records. For example, R.
Framington Farnsworth (custom chopper), Bob Farnsworth (tattoo), and Snake Farnsworth (tattoos and
piercings) 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
52) Scuz Bootes has been doing custom choppers, piercings, and tattoos for over thirty years. His home
and place of business is a garage in the harbor district of Seattle, Washington. He has meticulous records
of every job he has ever done, carefully handwritten with the customer name and address, a description
of the job, and an attached picture of the bike or body part before and after customization. His unique
style has recently attracted the attention of national media after several celebrities sought him out and
showcased his work. Business is booming. Consequently, Scuz has hired you to construct an accounting
information system, beginning with the historical records. As you read through the records, you notice
that some describe multiple services. For example, Sheila Yasgur (notation: won lottery) got a custom
chopper, multiple tattoos, and piercings in undisclosed locations (no pictures.) 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