Chapter 4

Multiple Choice Question

1. What is each row in a relational database table called?
a. tuple
b. relation
c. attribute
d. anomaly
2. An employee database that consolidates payroll, personnel, and job skills master
files is
referred to as
a. data integration.
b. data sharing.
c. data independence
3. Which of the following describes a situation where non-primary key items are
stored multiple
times, leading to data inconsistencies?
a. update anomaly
b. insert anomaly
c. delete anomaly

4. The internal-level schema of a database system consists of an individual user’s

view of
portions of a database and is also called a subschema.
a. True b. False

5. Which of the following is an individual user’s view of the database?

a. internal-level schema
b. conceptual-level schema
c. external-level schema
d. logical-level schema
6. Which of the following would managers most likely use to retrieve information
about
sales during the month of October?
a. DQL
b. DML
c. DS
d. DDL

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7. Which of the following is not considered an advantage of a database system?
a. Data are independent of the programs that use them.
b. Integrated data can be shared with authorized users.
c. Data can be stored multiple times in multiple locations.
d. Master files are consolidated and accessible to many application programs.

8. The constraint that all foreign keys must have either null values or the value of a
primary
key in another table is referred to as which of the following?
a. referential integrity rule
b. entity integrity rule
c. foreign key value rule
d. null value rule

9. The constraint that all primary keys must have non-null data values is referred
to as which
of the following?
a. referential integrity rule
b. entity integrity rule
c. normalization rule
d. relational data model rule

10. Which of the following is not a basic requirement of a relational database?

a. Primary keys cannot be null.
b. Every column in a row must be single valued.
c. Foreign keys cannot be null.
d. All non-key attributes in a table must describe a characteristic of the object
identified by the primary key.

ANSWERS to Multiple Choice Questions:

Multiple Multiple Multiple Multiple
Choice Choice Choice Choice
Number Answer Number Answer

2
 1 A 6 A

2 A 7 C

3 A 8 A

4 B 9 B

5 C 10 C

Answer the following multiple choice questions:

1. With respect to data warehouses, databases, and files, which of the following
statement(s)is (are) true?
a. Databases were developed to address the proliferation of master files, which had
to be created each time the need for information arose.
b. A data warehouse contains details as well as summaries of historical data.
c. Databases used for transaction processing are eventually replaced by data
warehouses.
d. Data mining refers to the analysis of large amounts of data to make strategic
decisions.
e. Database systems allow data sharing and data integration.

2. With respect to data warehouses, databases, and files, which of the following
statement(s) is (are) true?
a. Accountants should not be involved in the creation and management of
databases.
b. Good data is important for businesses because bad data could lead to a loss of
customer confidence.
c. Data warehouses should not contain redundant data.
d. Management should enforce appropriate policies and procedures to ensure clean
data.
e. Business intelligence refers to the analysis of large amounts of data for
operational decision-making

3. With respect to data warehouses, databases, and files, which of the following
statement(s)
is (are) true?

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a. Data warehouses do not require proper controls as they house historical data.
b. Data stored in data warehouses should be encrypted.
c. Online analytical processing makes use of queries to extract proven relationships
among data.
d. Data mining uses structure queries to discover hypothesized relationships in
data.
e. Transaction databases minimizes redundancy and maximizes efficiency of
updates.

4. With respect to database systems, which of the following statement(s) is (are)

true?
a. The organization-wide view of the entire database lists all the data elements and
the related relationships in an internal-level schema.
b. A human resource manager’s view of all employee information stored in a table
would be called her logical view.
c. The type of data, its order, and the length of data fields are all stored in a record
layout document.
d. The external-level schema defines how data is stored in the database.
e. A data dictionary stores information about the data within the database

5. With respect to database systems, which of the following statement(s) is (are)

true?
a. The DQL is used to update database content.
b. A user needs to request permission to access a report writer in order to create
reports.
c. A user does not need to request permission to access the DQL of a DBMS.
d. Database users cannot change their logical view of data without changing the
way those data are physically stored.
e. DBMS software links the way data are physically stored with each user’s logical
view of the data.

6. With respect to database systems, which of the following statement(s) is (are)

true?
a. A schema is a description of all the data elements and the structure of the
database.
b. The DQL is used by end users to update the structure of the database.
c. Only authorized administrators and programmers should have access to the DDL
and DML.

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d. A subschema in a database is used to provide access to those sections of the
database that do not apply to that subschema.
e. The physical view of the database is the way data are stored and physically
arranged.

7. With respect to relational databases, which of the following statement(s) is (are)

true?
a. A primary key can only be a single attribute and is used to uniquely identify a
tuple in a table.
b. A logical data model is a physical representation of the structure of the database.
c. A database consists of a single two-dimensional table that stores all data.
d. Semantic data modeling needs knowledge of business processes and information
requirements
to create normalized tables.
e. Normalized database tables do not suffer from anomalies.

8. With respect to relational databases, which of the following statement(s) is (are)

true?
a. A foreign key may be null if it is not a part of the primary keys of the table
where it appears.
b. Entity integrity means that a primary key must be unique or may contain a null
value.
c. Non-key attributes need not describe a characteristic of the object identified by
the primary key.
d. Tables in 3NF are free of update, insert, and delete anomalies.
e. Depending on the data being stored, some columns in a tuple may contain
multiple values.

9. With respect to relational databases, which of the following statement(s) is (are)

true?
a. A delete anomaly is said to occur when one cannot delete a specific tuple from a
table.
b. Referential integrity states that a primary key cannot be null and its value must
be unique.
c. An insert anomaly is said to occur when it is not possible to add records to a
database.
d. Non-key attributes should never be null.

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e. A foreign key is an attribute in a table that is also a primary key in another table
and is used to link the two tables.

ANSWERS to Multiple Choice Questions:

Multiple Multiple Multiple Multiple
Choice Choice Choice Choice

Number Answer Number Answer

1 a,b.e 6 c,e

2 b,d 7 d,e

3 b,e 8 a,d

4 b,c 9 c,e

5 c,e

4.1 Contrast the logical and the physical view of data and discuss why separate views are
necessary in database applications. Describe which perspective is most useful for each of the
following employees: a programmer, a manager, and an internal auditor. How will
understanding logical data structures assist you when designing and using database systems?

Databases are possible because of their database management system (DBMS). As shown in
Figure 4.2, the DBMS is a software program that sits between the actual data stored in the system
and the application programs that use the data. As shown in Figure 4.4, this allows users to
separate the way they view the data (called the logical view) from the way the data is actually
stored (the physical view). The DBMS interprets the users' requests and retrieves, manipulates, or
stores the data as needed. The two distinct views separate the applications from the physical
information, providing increased flexibility in applications, improved data security, and ease of
use.

In a database system, the manager will rarely need to understand or be familiar with the physical
view of the data. Nor, in most instances, will the internal auditor and the programmer as most
everything they do involves the logical view of the data.

If accountants understand logical data structures and the logical view of the data, they are better
able to manage, use, and audit a database and its data.

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4.4 List the four DBMS “languages” and describe who uses each and for what purpose.
Discuss the ways in which a well-designed DBMS facilitates the three basic functions
of creating, changing, and querying data.

A DBMS has several languages. The data definition language (DDL) builds the data
dictionary, creates the database, describes logical views for each user, and specifies
record or field

Security constraints. The data manipulation language (DML) changes database content,
including data element creations, updates, insertions, and deletions. The data query
language

(DQL) is a high-level, English-like language that contains powerful, easy-to-use

commands that enable users to retrieve, sort, order, and display data. A report writer
simplifies report creation. Users specify the data elements they want printed, and the
report writer searches the database, extracts the data elements, and prints them in the user-
specified format. The DQL and report writer are available to users. The DDL and DML
should be restricted to authorized administrators and programmers

4.5 What is a data dictionary, what does it contain, and how is it used?

A data dictionary contains information about the structure of the database. Table 4-1 shows
that there is a record in the dictionary describing each data element. The DBMS maintains the
data dictionary, whose inputs include new or deleted data elements and changes in data element
names, descriptions, or uses. Outputs include reports for programmers, designers, and users.
These reports are used for system documentation, database design and implementation, and as
part of the audit trail.

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4.6 Explain the advantages of database systems for accountants.
Database systems have the potential to alter external reporting significantly. Considerable
time and effort are currently invested in defining how companies should summarize and
report accounting information to external users. In the future, companies may make a copy
of
the company’s financial database available to external users in lieu of the traditional financial
statements. Users would be free to analyze the raw data however they see fit.
A significant advantage of database systems is the ability to create ad hoc queries to
provide the information needed for decision making. No longer is financial information
available
only in predefined formats and at specified times. Instead, powerful and easy-to-use
relational database query languages can find and prepare the information management
needs whenever they want it.

Relational DBMSs can also accommodate multiple views of the same underlying phenomenon.
For example, tables storing information about assets can include historical costs as
well as current replacement costs and market values. Thus, managers will no longer be
forced to look at data in ways predefined by accountants
.
Finally, relational DBMSs are capable of integrating financial and operational data. For
example, customer satisfaction data can be stored in the database, giving managers a richer
set of data for decision making.

Relational DBMSs have the potential to increase the use and value of accounting information.
Accountants must understand database systems so they can help design and use the AISs of the future. Such
participation is important for ensuring that adequate controls are
included in those systems to safeguard the data and ensure the reliability of the
information produced.

4.7 The following data elements comprise the conceptual-level schema for a database:

billing address
cost
credit limit
customer name
customer number
description
invoice number
item number
price
quantity on hand
quantity sold
shipping address
terms

REQUIRED

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a. Identify three potential users and design a subschema for each. Justify your design
by explaining why each user needs access to the subschema data elements.
b. Use Microsoft Access or some other relational database product to create the schema
tables. Specify the primary key(s), foreign key(s), and other data for each table. Test
your model by entering sample data in each table.

a. Identify three potential users and design a subschema for each. Justify your design
by explaining why each user needs access to the subschema data elements.

• To fill out a sales order, the sales order entry clerk needs access to the following data:
− item number
− description
− quantity-on-hand
− price
− customer name
− shipping address
− credit limit
− account balance

• To create and mail a bill (invoice), the billing clerk needs access to the following data
stored in the database:
− customer name
− customer number
− billing address
− item numbers
− quantity sold
− price
− terms

• To manage inventory, the inventory control department needs access to the following
data stored in the database:
− item number
− description
− quantity on hand

• To purchase inventory, the purchasing department needs access to the following data
stored in the data base:
− item number
− description
− quantity on hand
− cost
−

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Accounting Information Systems

• b. Use Microsoft Access or some other relational database product to create the schema
tables. Specify the primary key(s), foreign key(s), and other data for each table. Test
your model by entering sample data in each table.

Table Name Primary Key Foreign Keys Other Attributes

Inventory Item Number Cost (standard or list)

Description

Quantity on Hand

Price (standard or list)

Sales Invoice number Customer number Date of sale

Terms

Sales-Inventory Item number Quantity sold

Invoice number Price (actual sales price)

Customer Customer Customer name

number
Shipping address

Billing address

Credit Limit

Account Balance

4.8 Ashton wants to store the following data about S&S’s purchases of inventory:
item number
date of purchase
vendor number
vendor address
vendor name
purchase price
quantity purchased
employee number
employee name
purchase order number
description
quantity on hand
extended amount
total amount of purchase

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Accounting Information Systems

REQUIRED

a. Design a set of relational tables to store this data. Do all of the data items need to be
stored in a table? If not, which ones do not need to be stored and why do they not need
to be stored?
b. Identify the primary key for each table.
c. Identify the foreign keys needed in the tables to implement referential integrity.

Table Name Primary Key Foreign Keys Other Attributes

Inventory Item Number Description

Quantity on Hand

Purchases Purchase order number Vendor number Date of purchase

Purchasing Agent Total amount of

(employee number) purchase

Purchases- Item number Quantity purchased

Inventory
Purchase order number Unit cost (actual)

Extended amount

Vendor Vendor number Vendor name

Vendor address

Employees Employee number Employee name

4.9 The BusyB Company wants to store data about employee skills. Each employee may
possess one or more specific skills and several employees may have the same skill. Include
the following facts in the database:

- date hired

-date of birth

-- date skill acquired

-employee name

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Accounting Information Systems

-employee number

-pay rate

Required

a. Design a set of relational tables to store these data.

b. Identify the primary key for each table, and identify any needed foreign keys.

The necessary tables, with their attendant primary and foreign keys, are as follows:

Table Name Primary Key Foreign Keys Other Attributes

Employee Employee Number Supervisor number Employee name

(another employee
Pay rate
number)
Date hired

Date of birth

Skills Skill number Skill name

Employees-Skills Skill number Date skill acquired

Employee number

4.10 Create relational tables that solve the update, insert, and delete anomalies in Table 4-17.

To avoid the update, insert, and delete anomalies, four separate relational tables are created.

TABLE 4-17

Invoice Date Order Customer ID Customer Item# Description Quantity

# Date Name

52 6-19-15 5-25-15 201 Johnson 103 Trek 9000 5

52 6-19-15 5-25-15 201 Johnson 122 Nimbus 4000 8

52 6-19-15 5-25-15 201 Johnson 10 Izzod 3000 11

52 6-19-15 5-25-15 201 Johnson 71 LD Trainer 12

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Accounting Information Systems

57 6-20-15 6-01-15 305 Henry 535 TR Standard 18

57 6-20-15 6-01-15 305 Henry 115 NT 2000 15

57 6-20-15 6-01-15 305 Henry 122 Nimbus 4000 5

Answer

INVOICE TABLE

Invoice# Date OrderDate CustomerID (FK)

(PK)

52 6-19-15 5-25-15 201

57 6-20-15 6-01-15 305

INVOICE-INVENTORY TABLE

Invoice# (PK/FK) Item# (PK/FK) Quantity

52 103 5

52 122 8

52 10 11

52 71 12

57 535 18

57 115 15

57 122 5

CUSTOMER TABLE

Customer ID (PK) Customer Name

201 Johnson

305 Henry

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Accounting Information Systems

Item Table

Item# (PK) Description

10 Izzod 3000

71 LD Trainer

103 Trek 9000

115 NT 2000

122 Nimbus 4000

535 TR Standard

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