Accounting Information Systems 1st Edition by Rod Smith – Test Bank by cathrinsusan

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Sample Questions Chapter 04 Relational Databases and Enterprise Systems True / False Questions

1 .

Three types of data models used today are: the hierarchical model, the network model and the relational model. True False

2 .

In a hierarchical data model, data elements are related in manytomany relationships.

True False

3 .

Classes could be grouped into Resources (R), Entity (E), and Assets (A) in data modeling. True False

4 .

Queries in Access are utilized by users to enter data into tables and view existing records. True False

5 .

The SQL command “Group by” can be used to order an amount in a descending order. True False

6 .

The asterisk (*) following the SELECT SQL statement is a wild card indicating all columns should be selected. True False

7 .

The “Where” SQL clause can be used to link two tables. True False

8 .

Access offers modules, which are defined by users to automate processes like opening a specific form. True False

9 .

In Access, users can edit database information in reports. True False

10 .

Cloud computing is an internetbased computing where shared resources, software, and information is provided to firms on demand. True False

11 .

While hierarchical and network data models require relationships to be formed at the database creation, relational data models can be made up as needed. True False

12 .

Each attribute in a table can have several names. True False

13 .

Access is a simple database management system that can be used to run databases for individuals and small firms.

True False

14 .

SQL is based on relational algebra and allows a user to query and update the database. True False

15 .

In a database, while queries allow the user to access, read and report on desired data, the responsibility of actually making physical changes to the relational database belongs to the Database Management System (DBMS). True False

Multiple Choice Questions

Which type of data models allows each record to have multiple parent and child records?

The hierarchical mode

The network model

The relational model

1 6.

None of the above

Which of the following correctly describes the Referential Integrity Rule?

The primary key of a table must have data values (cannot be null)

B. 1 7.

Each attribute in a table must have a unique name

The data value for a foreign key could be null

Values of a specific attribute must be of the same type

Which of the following tasks cannot be performed through queries in access? 1 8.

Retrieve and display data

Calculations of data

Data sorting

Enter data into tables

In Microsoft Access, we use tables in a database for:

Data entry

1 9.

Data storage

Data retrieval

Two of the above are correct.

A company would like to implement a management information system that integrates all functional areas within an organization to allow information exchange and collaboration among all parties involved in business operations. Which of the following systems is most effective for this application?

A decision support system.

An executive support system.

An office automation system.

2 0.

An enterprise resource planning system.

An enterprise resource planning system has which of the following advantages over multiple independent functional systems?

2 1.

Modifications can be made to each module without affecting other modules.

Increased responsiveness and flexibility while aiding in the decision-making process.

Increased amount of data redundancy since more than one module contains the same information.

Reduction in costs for implementation and training.

What kind data model is most commonly used as a basis for today’s enterprise systems?

The hierarchical mode

The network model

The relational model

None of the above

2 2.

2 3.

The property of the primary key in a table in Microsoft Access should be set to:

The required field = “Yes”, the Indexed field = “Yes (No Duplicates)”

The Required field = “NO” and the Indexed field = “Yes (No Duplicates)”

The Required field = “Yes” and the Indexed field = “Yes (Duplicated)”

The Required field = “NO” and the Indexed field = “No (Duplicates)”

Which of the following is considered as class in the relational database model?

Customer

2 4.

Sale

Cash

All of the above are correct

Which SAP modules would a manufacturing company use to create a delivery order for a sales transaction?

Materials Management

Sales and Distribution

Production Planning and Control

2 5.

Logistics Execution

Which of the following statements about the requirements of table design is incorrect? 2 6.

Each attribute in a table must have a unique name.

Values of a specific attribute must be of the same type.

Each attribute (column) of a record (row) must be single-valued.

All other non-key attributes in a table must describe a characteristic of the class (table) identified by the for key.

To convert a conceptual model with a maximum Multiplicities relationship of “many to many” into relationship database tables, one must

Create a foreign key in one of the tables to link the two tables.

2 7.

Create a relation with no attributes of its own.

Create a relationship table to handle the many-to-many relationship.

Many-to-many relationship cannot be represented in Access.

Which set of multiplicities correctly shows the relationship between the Cash Collection table and the Sales table in modeling cash sales?

Cash Collection (1..1) – Sale (1..N)

Cash Collection (1..N) – Sale (1..1)

Cash Collection (1..1) – Sale (1..1)

2 8.

A Query in a program language can be used to

2 9.

Update data

Report data

Retrieve data

All of the above

In Microsoft Access, we use “Forms” for

Data entry

3 0.

Data storage

Date retrieve

Two of the above

3 1.

In Microsoft Access, we use “Tables” for:

Data entry

Data storage

Date retrieve

Two of the above

Which of the following is not a type of data model?

Hierarchical data model

Network data model

3 2.

Normalization data model

Relational data model

What kind of data models is most commonly used in today’s business environment?

Hierarchical data model

Network data model

Relational data model

All of the above

3 3.

Which of the following about cloud computing is incorrect?

3 4.

A .

Cloud computing is Internet-based computing where shared resources, software, and information are provi firms on demand.

Cloud Computing can easily host enterprise system applications.

One major issue on using cloud computing is about security.

Clients using cloud computing do not need to periodically backup data.

What is the main purpose of using foreign keys in a relational database design?

It provides useful financial data value in the table.

3 5.

It is required in all tables.

It is used to link tables.

None of the above is correct.

Which of the following about SQL is incorrect?

SQL is a language designed to query data in a relational database.

B. 3 6.

SQL is based on relational algebra and allows a user to query and update the database.

SQL is very user-friendly.

SQL uses SELECT statement to tell the query which columns (or attributes) of a table should be included in t query.

Which of the following items can best be described as a “Resource” in the REA data model?

3 7.

Cashier

Sales

Cash

Two of the above are correct.

Which of the following items can best be described as an “Event” in the REA data model?

Cash.

B. 3 8.

Cashier.

Cash collection.

None of the above is correct.

3 9.

Which of the following items can best be described as an “Agent” in the REA data model?

Purchases.

Accounts payable clerk.

Raw material inventory.

None of the above is correct.

Which of the following resources is usually not modeled as an entity (table) in an REA data model?

4 0.

Cash

Inventory

Accounts receivable

Property, plant and equipment

Essay Questions

List the seven objects and their functions that are used to implement relational databases using Microsoft Access. 41 .

What are the three main advantages of relational databases? 42 .

Discuss the challenges of enterprise system implementation? 43 .

Explain the three main types of classes in data modeling. 44 .

What are the benefits of implementing the enterprise systems in companies? 45 .

Search for another case online in which the company failed to implement the ERP systems. Summarize the case and give the reasons that caused the failure. 46 .

47 .

Using the Cash Receipt Table below, show the output if the following SQL command is given: Cash Receipt: SELECT SUM (Amount) FROM [cash receipt]

Where [Customer Number] =’C2′

Using the Cash Receipt Table in the previous question, show the SQL command which will return the result table below. Chapter 07 Conversion Business Process 4 8.

True / False Questions

1 .

Conversion labor costs become part of cost of goods sold.

True False

2 .

Gateways can direct sequence flow to support looping.

True False

3 .

Business rules describe appropriate actions to take based on process conditions.

True False

4 .

Application controls limit access to viewing and changing records in a system.

True False

5 .

A labor plan class would establish standard overhead allocation rates.

True False

6 .

The primary key of the Production Authorization table would be posted in the Production Steps table as a foreign key. True False

7 .

The primary key of the Employees table would be posted in the Production Steps table as a foreign key. True False

8 .

The primary key of the Production Steps table would be posted in the Production Plan table as a foreign key.

True False

9 .

The link between the Products and Production Plan tables would be implemented as a linking table. True False

10 .

The link between the Production Plan and Materials tables would be implemented as a linking table. True

False

Multiple Choice Questions

Which of the following types of business is least likely to employ a conversion process?

Restaurant

Retail store

1 1.

Bakery

Machine shop

Which of the following is not a basic activity in the conversion process?

Issue raw material

Perform work and account for labor

1 2.

Ship products to stores

Authorize production

1 3.

Which of the following best describes the purpose of an intermediate error event?

Directs sequence flow when an activity aborts

Delays the sequence until a specified time

Waits for external messages

Ends a process

Consider the following BPMN diagram of a subprocess. Which of the following is required to correct an error in the diagram?

Change the intermediate event to a start event.

1 4. B.

Change the intermediate error event to an exclusive gateway

Add a sequence flow to an end event after the discard errors activity.

Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process?

Which of the following least reflects the purpose of a business rule in the conversion process?

1 7.

In a basic UML diagram of the conversion process, which of the following best describes the purpose of a duality association?

Shows the participation of employees in the process.

Links work in process events to the original production authorization.

Indicates issue of raw material into the process.

Tracks completion of work in process and increase to finished goods inventory.

Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and Production Authorization classes?

The employee records the completion of a job and updates finished goods.

1 8. B.

Each production authorization results in the increase to the quantity on hand of one product.

Employees manage multiple products.

One employee can authorize production multiple times.

Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes?

1 9.

The employee records the completion of a job and updates finished goods.

Each production authorization is related to one product.

Each product is related to one production authorization.

One employee can authorize production multiple times.

Which of the following best describes the purpose of a bill of material class? 2 0.

Links each raw material item to one or more finished good items.

Shows the issues of raw material items into work in process.

Links finished goods to production.

Shows the raw material usage variance.

Essay Questions

21 .

Integrated Case

Serena’s Tennis Togs, Inc., was founded by one of the world famous women’s tennis players to produce tennis and other sports clothing for the many women that appreciate Serena’s unique fashion sense. Serena’s Tennis Togs, Inc. (STTI) makes and markets multiple types of recreational clothing lines for women. This case focuses on STTI’s acquisition/payment and conversion processes. STTI Conversion cycle. When STTI gets an order from one of their distributors (sales orders are not modeled in this case), a manufacturing supervisor issues one or more production orders to authorize production of the clothing items. Each production order applies to only one finished clothing item. For cost accounting purposes, STTI determines the total standard labor and material cost for each production order. STTI has carefully planned the material and labor required for each of its finished clothing items. Its master assembly plan specifies the sequence of steps (assembly operations) as well as the raw materials required to produce each finished clothing item. The master assembly plan also specifies the standard

labor and material cost for each step. Each step in the master assembly plan is identified with a master assembly number. The actual manufacturing process occurs in a series of assembly steps (each step is identified by control # in the production control records). Each step may use several types of material. STTI tracks the actual material and labor costs for each step in their production control records. STTI also tracks the total standard and actual costs for each production order. The STTI manufacturing process employs two classes of employees: crafters and supervisors (model separately). Crafters get the raw materials from inventory and use them in the assembly steps. Each assembly step may involve several crafters, and crafters may work on several assembly steps. The crafters are paid on an hourly basis. Production supervisors are paid salaries and bonuses. (Model them separately). STTI Purchases. STTIâ&#x20AC;&#x2122;s financial success depends on the quality of their products, so the company buys only the highest quality raw materials and follows a structured acquisition process. First, the buyers issue purchase orders to vendors for one or more required raw material items. Second, the vendor ships the products to STTI, and STTI records purchases upon receipt and acceptance of the items. In some cases, vendors fulfill several purchase orders with one shipment. STTI takes advantage of all prompt payment discounts. If multiple vouchers are due to the same vendor on a certain day, the cashier combines those into one payment. STTI pays for each purchase in full, less any applicable discount, on the day that the payment is due. After receipt and acceptance, each raw material item is stored in its designated bin to facilitate its issue to the production process, although each bin may hold several different types of raw material. Each bin is color-coded for easy identification. General. All economic agents, resources, and types are put into the database before any relationships with other entities are instantiated. STTI tracks its employees in separate classes according to their particular job, although each internal agent is keyed by employee#. (So, donâ&#x20AC;&#x2122;t model one Employee agent; model separate internal agents, e.g., buyers, crafters, cashiers, supervisors.) REQUIRED: 1) use the information above and the list of attributes below to draw a UML class diagram showing the classes, associations, and multiplicities, 2) prepare a listing of the tables necessary to support STTIâ&#x20AC;&#x2122;s processes using all the attributes. Name each table and clearly identify primary keys with PK and

foreign keys with FK. List your tables in the following order: RESOURCES, EVENTS, AGENTS, TYPE IMAGES, and LINKING. Use only the following list of attributes (remember that there should be no classes without attributes). Attributes

22 .

Integrated Case

Gary Cooper (yes – that is his real name, and his nickname is Coop) loves classic cars, but he knows he will never be able to afford most of them. He also knows that most classics are unreliable and expensive to own. Plus, they do not have the features and comforts of modern cars. So, he created a company that constructs custom replicas of classic cars. His replicas have modern mechanical parts and many of the features that can be found in todays’ cars. More importantly, they meet modern safety and emission requirements. This case describes Coop’s sales and production processes. Coop’s Cars: Coop developed a list of replicas for the most sought-after classic cars. He sells replica European Sports Cars, such as Porsche, Ferrari, and Jaguar, as well as some American muscle cars. Coop tracks each car, engine, and color combination with a custom car product number. The customer gets to select among the various engine and color options for his/her car. Customers typically order one car (one product number), but some customers love the cars so much that they order several at once. Customers must provide at least a 25% deposit with the order, but they can pay the balance after they take delivery of the car. Car chassis: Coop maintains an inventory of car chassis with body shells, interior, seats, etc. Consequently, he can deliver a custom car in just a few days. When the inventory of car chassis gets low, an employee issues a chassis production order. The chassis assembly plan describes the specific parts that go into each chassis as well as the specific chassis assembly operations required. Coop’s employees then conduct the assembly operations to assemble the new chassis. Customizing: After the customer places an order and selects the chassis, engine,

and color combination, Coop’s employees start the customizing operations. The engine is placed in the car and the car is painted. Then, after some initial testing, the car is placed in inventory, ready for delivery to the customer. Although several employees work on the customizing operations, Coop also designates one employee to supervise the process and assure a high quality finished car. Miscellaneous: Coop keeps all his employee records in one table, but he also categorizes employees according to their specialty. He records information about employees, customers, employee types, custom cars, and classic parts before they are linked to other classes. REQUIRED: 1) use the information above and the list of attributes below to draw a UML class diagram showing the classes, associations, and multiplicities, 2) prepare a listing of the tables necessary to support Coop’s processes using all the attributes. Name each table and clearly identify primary keys with PK and foreign keys with FK. List your tables in the following order: RESOURCES, EVENTS, AGENTS, TYPE IMAGES, and LINKING. Use only the following list of attributes (remember that there should be no classes without attributes). Attributes

23 .

Correct the BPMN Activity Diagram

After a very successful career in business, Ray Robertson decided to leave the rat-race to pursue his life-long (adult life-long) interest in brewing unique, handcrafted beers. He wanted his business to reflect his passions: beer, football, and the Oregon Ducks, so the name Yellow Duck Brewing Company seemed natural. Since recent medical research has shown that moderate beer consumption is healthy, Ray carefully selected the freshest ingredients for his beer to make his beers even healthier. The unofficial motto of the Yellow Duck Brewing Company became, “the only beer to have when you are having only one!” This case describes the sales and bottling processes for Yellow Duck. Yellow Duck Sales Process Customers order specific bottled beer products when they place their order, and

Yellow Duck often rejects orders depending on the availability of that beer. (The availability of any bottled beer depends on what Yellow Duck has brewed recently and the bottles on hand.) Yellow Duck bottles its beers when a customer service employee receives an order for one or more bottled beer products from a customer. Yellow Duck records the sale when the customer picks up the beer from the customer service employee. Yellow Duck only sells its beer to wholesale customers, so each customer pays for all the sales during the month in one payment at the end of the month. Yellow Duck Bottling Process Yellow Duck sells its beer in distinctive bottles, designed by local artists, to stand out from more mundane beers. The bottling process takes place in a series of steps. Each step is authorized by a supervising employee and also involves several other employees who carefully transfer brewed beer into the bottles, apply the labels, and place the bottles in the bottled beer inventory. At that point the beer is ready for sale to the customer. Each bottling step involves only one particular bottle number but may involve several different brewed beers. REQUIRED: Using the description above, correct the BPMN activity diagram with shown below so that the diagram accurately depicts Yellow Duckâ&#x20AC;&#x2122;s sales and bottling process. Incorrect BPMN diagram:

Â Â