Accounting Information Systems, 8e—Test Bank, Chapter 9
Chapter 9—Database Management Systems
TRUE/FALSE
1. The database approach to data management is sometimes called the flat file approach.
2. The database management system provides a controlled environment for accessing the database.
3. To the user, data processing procedures for routine transactions, such as entering sales orders, appear
to be identical in the database environment and in the traditional environment.
4. An important feature associated with the traditional approach to data management is the ability to
produce ad hoc reports.
5. The data definition language is used to insert special database commands into application programs.
6. There is more than one conceptual view of the database.
7. In the database method of data management, access authority is maintained by systems programming.
8. The physical database is an abstract representation of the database.
9. A customer name and an unpaid balance is an example of a one-to-many relationship.
10. In the relational model, a data element is called a relation.
11. Data normalization groups data attributes into tables in accordance with specific design objectives.
12. Under the database approach, data is viewed as proprietary or owned by users.
13. The data dictionary describes all of the data elements in the database.
14. A join builds a new table by creating links.
15. The deletion anomaly is the least important of the problems affecting unnormalized databases.
16. A deadlock is a phenomenon that prevents the processing of transactions.
17. Timestamping is a control that is used to ensure database partitioning.
18. A lockout is a software control that prevents multiple users from simultaneous access to data.
19. Logical database design is the foundation of the conceptual design.
20. An entity is any physical thing about which the organization wishes to capture data.
21. An ER diagram is a graphical representation of a data model.
22. The term occurrence is used to describe the number of attributes or fields pertaining to a specific
entity.
23. Cardinality describes the number of possible occurrences in one table that are associated with a single
occurrence in a related table.
24. A table in third normal form is free of partial dependencies, multiple dependencies, and transitive
dependencies.
25. Improperly normalized databases are associated with three types of anomalies: the update anomaly, the
insertion anomaly, and the deletion anomaly.
MULTIPLE CHOICE
1. All of the following are basic data management tasks except
a.
data deletion
b.
data storage
c.
data attribution
d.
data retrieval
2. The task of searching the database to locate a stored record for processing is called
a.
data deletion
b.
data storage
c.
data attribution
d.
data retrieval
3. Which of the following is not a problem usually associated with the flat-file approach to data
management?
a.
data redundancy
b.
restricting access to data to the primary user
c.
data storage
d.
currency of information
4. Which characteristic is associated with the database approach to data management?
a.
data sharing
b.
multiple storage procedures
c.
data redundancy
d.
excessive storage costs
5. Which characteristic is not associated with the database approach to data management?
a.
the ability to process data without the help of a programmer
b.
the ability to control access to the data
c.
constant production of backups
d.
the inability to determine what data is available
6. The textbook refers to four interrelated components of the database concept. Which of the following is
not one of the components?
a.
the database management system
b.
the database administrator
c.
the physical database
d.
the conceptual database
7. Which of the following is not a responsibility of the database management system?
a.
provide an interface between the users and the physical database
b.
provide security against a natural disaster
c.
ensure that the internal schema and external schema are consistent
d.
authorize access to portions of the database
8. A description of the physical arrangement of records in the database is
a.
the internal view
b.
the conceptual view
c.
the subschema
d.
the external view
9. Which of the following may provide many distinct views of the database?
a.
the schema
b.
the internal view
c.
the user view
d.
the conceptual view
10. Users access the database
a.
by direct query
b.
by developing operating software
c.
by constantly interacting with systems programmers
d.
all of the above
11. The data definition language
a.
identifies, for the database management system, the names and relationships of all data
elements, records, and files that comprise the database
b.
inserts database commands into application programs to enable standard programs to
interact with and manipulate the database
c.
permits users to process data in the database without the need for conventional programs
d.
describes every data element in the database
12. The data manipulation language
a.
defines the database to the database management system
b.
transfers data to the buffer area for manipulation
c.
enables application programs to interact with and manipulate the database
d.
describes every data element in the database
13. Which statement is not correct? A query language like SQL
a.
is written in a fourth-generation language
b.
requires user familiarity with COBOL
c.
allows users to retrieve and modify data
d.
reduces reliance on programmers
14. Which duty is not the responsibility of the database administrator?
a.
to develop and maintain the data dictionary
b.
to implement security controls
c.
to design application programs
d.
to design the subschema
15. In a hierarchical model
a.
links between related records are implicit
b.
the way to access data is by following a predefined data path
c.
an owner (parent) record may own just one member (child) record
d.
a member (child) record may have more than one owner (parent)
16. Which term is not associated with the relational database model?
a.
tuple
b.
attribute
c.
collision
d.
relation
17. In the relational database model
a.
relationships are explicit
b.
the user perceives that files are linked using pointers
c.
data is represented on two-dimensional tables
d.
data is represented as a tree structure
18. In the relational database model all of the following are true except
a.
data is presented to users as tables
b.
data can be extracted from specified rows from specified tables
c.
a new table can be built by joining two tables
d.
only one-to–many relationships can be supported
19. In a relational database
a.
the user’s view of the physical database is the same as the physical database
b.
users perceive that they are manipulating a single table
c.
a virtual table exists in the form of rows and columns of a table stored on the disk
d.
a programming language (COBOL) is used to create a user’s view of the database
20. The update anomaly in unnormalized databases
a.
occurs because of data redundancy
b.
complicates adding records to the database
c.
may result in the loss of important data
d.
often results in excessive record insertions
21. The most serious problem with unnormalized databases is the
a.
update anomaly
b.
insertion anomaly
c.
deletion anomaly
d.
none of the above
22. The deletion anomaly in unnormalized databases
a.
is easily detected by users
b.
may result in the loss of important data
c.
complicates adding records to the database
d.
requires the user to perform excessive updates
23. Which statement is correct?
a.
in a normalized database, data about vendors occur in several locations
b.
the accountant is responsible for database normalization
c.
in a normalized database, deletion of a key record could result in the destruction of the
audit trail
d.
connections between M:M tables are provided by a link table
24. Which of the following is not a common form of conceptual database model?
a.
hierarchical
b.
network
c.
sequential
d.
relational
25. Which of the following is a relational algebra function?
a.
restrict
b.
project
c.
join
d.
all are relational algebra functions
26. Which statement is false?
a.
The DBMS is special software that is programmed to know which data elements each user
is authorized to access.
b.
User programs send requests for data to the DBMS.
c.
During processing, the DBMS periodically makes backup copies of the physical database.
d.
The DBMS does not control access to the database.
27. All of the following are elements of the DBMS which facilitate user access to the database except
a.
query language
b.
data access language
c.
data manipulation language
d.
data definition language
28. Which of the following is a level of the database that is defined by the data definition language?
a.
user view
b.
schema
c.
internal view
d.
all are levels or views of the database
29. An example of a distributed database is
a.
partitioned database
b.
centralized database
c.
networked database
d.
all are examples of distributed databases
30. Data currency is preserved in a centralized database by
a.
partitioning the database
b.
using a lockout procedure
c.
replicating the database
d.
implementing concurrency controls
31. Which procedure will prevent two end users from accessing the same data element at the same time?
a.
data redundancy
b.
data replication
c.
data lockout
d.
none of the above
32. The advantages of a partitioned database include all of the following except
a.
user control is enhanced
b.
data transmission volume is increased
c.
response time is improved
d.
risk of destruction of entire database is reduced
33. A replicated database is appropriate when
a.
there is minimal data sharing among information processing units
b.
there exists a high degree of data sharing and no primary user
c.
there is no risk of the deadlock phenomenon
d.
most data sharing consists of read-write transactions
34. What control maintains complete, current, and consistent data at all information processing units?
a.
deadlock control
b.
replication control
c.
concurrency control
d.
gateway control
35. Data concurrency
a.
is a security issue in partitioned databases
b.
is implemented using timestamping
c.
may result in data lockout
d.
occurs when a deadlock is triggered
36. Entities are
a.
nouns that are depicted by rectangles on an entity relationship diagram
b.
data that describe the characteristics of properties of resources
c.
associations among elements
d.
sets of data needed to make a decision
37. A user view
a.
presents the physical arrangement of records in a database for a particular user
b.
is the logical abstract structure of the database
c.
specifies the relationship of data elements in the database
d.
defines how a particular user sees the database
38. All of the following are advantages of a partitioned database except
a.
increased user control by having the data stored locally
b.
deadlocks are eliminated
c.
transaction processing response time is improved
d.
partitioning can reduce losses in case of disaster
39. Each of the following is a relational algebra function except
a.
join
b.
project
c.
link
d.
restrict
40. A table is in first normal form when it is
a.
free of repeating group data
b.
free of transitive dependencies
c.
free of partial dependencies
d.
free of update anomalies
e.
none of the above
41. A table is in second normal form when it is
a.
free of repeating group data
b.
free of transitive dependencies
c.
free of partial dependencies
d.
free of insert anomalies
e.
none of the above
42. A table is in third normal form when it is
a.
free of repeating group data
b.
free of transitive dependencies
c.
free of partial dependencies
d.
free of deletion anomalies
e.
none of the above
SHORT ANSWER
Use the following words to complete the sentences.
database administrator
data dictionary
data redundancy
index sequential access method
query language
schema
sequential structure
subschema
1. _________________________ occurs when a specific file is reproduced for each user who needs
access to the file.
2. The conceptual view of the database is often called ____________________.
3. The ____________________ allows users to retrieve and modify data easily.
4. The __________________________ authorizes access to the database.
5. The __________________________ describes every data element in the database.
6. Describe a specific data element, entity, and record type in the expenditure cycle.
7. What is the relationship between a database table and a user view?
8. How does the database approach solve the problem of data redundancy?
9. Explain how linkages between relational tables are accomplished.
10. Explain the basic results that come from the restrict, project, and join functions.
11. Explain the purpose of an ER diagram in database design.
12. What are two types of distributed databases?
13. Describe an environment in which a firm should use a partitioned database.
14. Explain how to link tables in (1:1) association. Why may this be different in a (1:0,1) association?
Accounting Information Systems, 8e—Test Bank, Chapter 9
15. Why are the hierarchical and network models called navigational databases?
16. What is view integration?
17. What is a database lockout?
18. What is the partitioned database approach and what are its advantages?
19. What is a replicated database and what are the advantages of this approach?
20. What is repeating group data?
21. What is a partial dependency?
22. What is a transitive dependency?
23. What is the update anomaly?
24. What is the insertion anomaly?
Accounting Information Systems, 8e—Test Bank, Chapter 9
25. When is a table in third normal form (3NF)?
ESSAY
1. Give three examples that illustrate how cardinality reflects an organization’s underlying business rules.
2. Explain the three types of anomalies associated with database tables that have not been normalized.
3. What are the four elements of the database approach? Explain the role of each.
4. Explain the three views of a database.
5. Explain a database lockout and the deadlock phenomenon. Contrast that to concurrency control and the
timestamping technique. Describe the importance of these items in relation to database integrity.
6. What are the key control implications of the absence of database normalization?
7. In a distributed data processing system, a database can be centralized or distributed. What are the
options? Explain.
8. What are the characteristics of a properly designed relational database table?
9. Ownership of data in traditional legacy systems often leads to data redundancy. This in turn leads to
several data management problems. What are they? How does the database approach solve them?
10. What services are provided by a database management system?
11. Discuss the key factors to consider in determining how to partition a corporate database.
12. Distinguish between a database lockout and a deadlock.
13. Replicated databases create considerable data redundancy, which is in conflict with the database
concept. Explain the justification of this approach.
APPENDIX QUESTION
14. Contrast the navigational databases with relational databases. What is the primary advantage of the
relational model?