Chapter 7
Introduction to Data Modeling for Accounting Information Systems
Answers to Questions and Problems for Review
Multiple Choice Questions
Discussion Questions
The solutions presented here come from the textbook discussion. Your students may include other insight that is
relevant but not present in these solutions.
1. Students’ responses will vary. One additional external partner may be government. Pipefitters gives the
2. Every for-profit business will have a sales/collection process because they need to record revenues and cash
received. Below is a list of the remaining business processes and an example of when they would not be
included in an enterprise’s value chain.
• Financing. Sole proprietorships and closely-held businesses that receive no outside financing may
3. Events in general involve an internal agent and an external agent. Even though all cash disbursements are
made by Arthur Kamedes, Pipefitters still has an internal agent associated with cash disbursements.
4. Using more than one materials handler to record an inventory receipt changes the internal participation
7-2 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS
5. The item cost should be added to the inflow table. The total cost of merchandise can be accomplished with
two queries:
Practice Exercises
The solutions are included in the Ch07Inst-PracticeExercises.accdb file on the Instructor web site.
1. The select query is presented below in Design view.
2. The select query for this question uses the aggregate function, Count to count the number of employees.
3. The purpose of this query is to determine the earliest date on which a payment is made for a purchase. This
query requires students to use the tblDuality-PurchaseCashDisbursement table to link cash disbursements
with related purchases. Notice that only purchases with related cash disbursements are included in the
query. Including only purchases with related cash disbursements facilitates the computation of days to pay
for purchases in Practice Exercise 4. See the query in Design view below.
4. The query for this question requires students to complete Practice Exercise 3 because they need to run a
query with the aggregate function, min, so they can use its result in the horizontal computation in the current
7-4 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS
5. This Practice Exercise illustrates how students can apply several aggregate functions to the same attribute
7-5 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS
7-6 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS
Problems
Students should examine the value system diagram to determine the duality relationships. Solutions prepared
by students might vary, depending on the assumptions made, but they should be similar to the following
business process models:
1. Financing process.
2. Acquisition/payment process.
7-7 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS
3. Human resources process.
4. Sales/collection process.
5. . Fully integrated model.
7-8 CHAPTER 7 • INTRODUCTION TO DATA MODELING FOR ACCOUNTING INFORMATION SYSTEMS