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Accounting Expert Answers & Study Resources : Page 606

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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. .

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  • 10.What services provided by a database management system? 11.Discuss the key
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Chapter 11—Enterprise Resource Planning Systems TRUE/FALSE 1.The primary goal of installing an ERP system is reducing system maintenance costs. 2.The recommended data architecture for an ERP includes separate operational and data warehouse databases. 3.A closed database architecture shares data easily. 4.ERP systems support a smooth and seamless flow of information across organizations. 5.OLAP stands for on-line.

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  • Chapter 11—Enterprise Resource Planning Systems TRUE/FALSE 1.The primary goal of installing an
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21.Which of the following statements is correct? TCP/IP a.is the basic protocol that permits communication between Internet sites. b.controls Web browsers that access the WWW. c.is the file format used to produce Web pages. d.is a low-level encryption scheme used to secure transmissions in HTTP format. 22.FTP a.is the document format used to produce Web pages. b.controls.

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  • 21.Which of the following statements correct? TCP/IP a.is the basic protocol
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Chapter 10—The REA Approach to Business Process Modeling TRUE/FALSE 1.According to the REA philosophy, information systems should support only the needs of accounting professionals. 2.Many believe that the accounting profession should shift away from financial statement reporting toward providing information that assists decision-making. 3.Modern managers need both financial and nonfinancial information that traditional GAAP-based.

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  • Chapter 10—The REA Approach to Business Process Modeling TRUE/FALSE 1.According to the
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MULTIPLE CHOICE 1.Which statement is NOT true?  REA resources are:  a.assets b.affected by support events c.scarce d.under the control of agents 2.The concept of duality means that a REA diagram must consist of: a.two events, one of them economic the other support b.two agents, one of them internal and the other external c.two resources, one increased and the.

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  • MULTIPLE CHOICE 1.Which statement NOT true?  REA resources are:  a.assets b.affected by
  • Accounting
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MULTIPLE CHOICE 1.What do you call a system of computers that connects the internal users of an organization that is distributed over a wide geographic area? a.LAN b.decentralized network c.multidrop network d.Intranet 2.Network protocols fulfill all of the following objectives except a.facilitate physical connection between network devices b.provide a basis for error checking and measuring network performance c.promote compatibility.

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  • MULTIPLE CHOICE 1.What do you call a system of computers that
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Chapter 12—Electronic Commerce Systems TRUE/FALSE 1.Electronic commerce refers only to direct consumer marketing on the Internet. 2.The standard format for an e-mail address is DOMAIN NAME@USER NAME. 3.The network paradox is that networks exist to provide user access to shared resources while one of its most important objectives is to control access. 4.Business risk is.

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  • Chapter 12—Electronic Commerce Systems TRUE/FALSE 1.Electronic commerce refers only to direct consumer
  • Accounting
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ESSAY 1.How are OLTP and OLAP different? Give examples of their use. 2.Why does the data warehouse need to be separate from the operational databases? 3.If an auditor suspected an “unusual” relationship between a purchasing agent and certain suppliers, how could “drill-down” be used to collect data? 4.Why must an organization expect the implementation.

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  • ESSAY 1.How OLTP and OLAP different? Give examples of their use. 2.Why
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11.Auditors of ERP systems a.need not worry about segregation of duties. b.may feel that the data warehouse is too clean and free from errors. c.find independent verification easy. d.need not worry about system access since the ERP determines it. 12.Legacy systems are a.old manual systems that are still in place. b.flat file mainframe systems developed before client-server.

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  • 11.Auditors of ERP systems a.need not worry about segregation of duties. b.may
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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.

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  • 21.The most serious problem with unnormalized databases the a.update anomaly b.insertion anomaly c.deletion
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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.

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  • MULTIPLE CHOICE 1.All of the following basic data management tasks except a.data
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MULTIPLE CHOICE 1.Goals of ERP include all of the following except a.improved customer service b.improvements of legacy systems c.reduced production time d.increased production 2.Core applications are a.sales and distribution b.business planning c.shop floor control and logistics d.all of the above 3.Data warehousing processes does not include a.modeling data b.condensing data c.extracting data d.transforming data 4.Which of the following is usually not part of an ERP’s core.

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  • MULTIPLE CHOICE 1.Goals of ERP include all of the following except a.improved
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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.

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  • 11.The Data Definition Language a.identifies, for the Database Management System, the
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11.Which types of entities are included in REA diagrams? a.support events b.economic events c.internal agents d.all of the above 12.Which of the following associations would most likely describe the relationship between an internal agent and an economic event: a.1:M b.1:1 c.0:M d.none of the above 13.Which of the following statement is correct? a.The REA model requires that phenomena be characterized in.

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  • 11.Which types of entities included in REA diagrams? a.support events b.economic events c.internal
  • Accounting
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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.

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  • 31.Which procedure will prevent two end users from accessing the
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21.Closed database architecture is a.a control technique intended to prevent unauthorized access from trading partners. b.a limitation inherent in traditional information systems that prevents data sharing. c.a data warehouse control that prevents unclean data from entering the warehouse. d.a technique used to restrict access to data marts. e.a database structure that many of the leading.

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  • 21.Closed database architecture is a.a control technique intended to prevent unauthorized
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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.

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  • 11.Data normalization groups data attributes into tables in accordance with
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SHORT ANSWER Use the following words to complete the sentences. Database AdministratorData Dictionary data redundancyIndex Sequential Access Method query languageschema sequential structuresubschema 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.

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  • SHORT ANSWER Use the following words to complete the sentences. Database AdministratorData
  • Accounting
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