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Accounting 384 - Midterm Spring 2009 (150 points) Name__________________________________ Section _________________________________ MULTIPLE CHOICE (15 questions @ 4 points

each = 60 total points) Identify the choice that best completes the statement or answers the question. 1. Humans can absorb and process only so much information. Information ________ occurs when those limits are passed. a) overload b) excess c) anxiety d) discretion The benefit produced by the information minus the cost of producing it. a) Goal congruence b) Information c) Information overload d) Value of information Information that is free from error or bias and accurately represents the events or activities of the organization is a)Relevant b) Reliable c) Verifiable d) Timely The transaction cycles approach leads to efficient processing of large number of transactions because a) transaction cycles are easier to computerize. b) a large number of transactions within a given cycle can be categorized into a relatively small number of distinct types. c) the transaction cycle approach represents the natural order of business. d) transaction cycles are easy to understand. The person responsible for the database is the a) Data coordinator b) c) Database manager d)

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Database administrator Database master

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The REA data model supports both ________ and ________ types of data. a) financial; nonfinancial b) logical; physical c) planning; control d) traditional; nontraditional What is the first step to implementing an REA diagram in a relational database? a) Assign attributes to appropriate tables. b) Create a table for each distinct entity in the diagram and for each many-to-many relationship. c) Identify cardinalities. d) Use foreign keys to implement one-to-one and one-to-many relationships.

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Acct 384 8.

Spring 2009 - Midterm b) d) Concatenated keys Secondary keys

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Multiple attribute primary keys are a) Common c) Disallowed

9.

Using the REA data model, promises to engage in future economic exchanges are called a) commitments. b) economic exchanges. c) resources. d) agents. Separating the logical and physical views in a database allows the programmers to concentrate on coding the application logic a) by identifying physical location and layouts of various data items. b) since they do not have to focus on the physical location and layouts of various data items. c) by consolidating all data in one database. d) by providing pointers to data items regardless of physical location. Which of the following would not be found in a data dictionary entry for a data item? a) records containing a data item b) the physical location of the data c) the source of the data item d) the field (data) type The part of the DBMS that is used to interrogate the database and present subsets of the database to users is called the a)DDL. b) DML. c) DQL. d) DBA. The basic "give and take" functions of a business have been grouped into transaction cycles. The cycle that includes the events of hiring employees and paying them is known as the a) revenue cycle. b) expenditure cycle. c) human resources cycle. d) financing cycle. Transaction cycles can be summarized on a high level as "give-get" transactions. An example of "give-get" in the expenditure cycle would be a) give cash, get cash. b) give cash, get goods. c) give goods, get labor. d) give goods, get cash. Data must be collected about three facets of each business activity. What are they? a) the business activity, the resources it affects, the people who participate b) the business activity, the transactions it creates, the impact on the financial statements c) the inputs, outputs and processes used d) who is involved, what was sold, how much was paid

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Acct 384

Spring 2009 - Midterm

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SHORT ANSWER (10 points each, 20 total points) 16. Briefly explain the difference between a master file and a transaction file.

17. Briefly explain how to implement a many to many relationship on a data model into a physical database.

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Acct 384

Spring 2009 - Midterm

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PROBLEMS 18. Use the following revenue cycle information to develop an REA with both minimum and maximum cardinalities for all relationships. (14 points).

Cyclone Ski Shop is a thriving retailer selling ski equipment in several Midwestern cities. Cyclone Ski Shop uses an online credit bureau to screen potential customers and grants those customers with good credit 30 days to pay for their merchandise provided the customers make only one payment and are not Hawkeye fans. Cyclone Ski Shop offers each salesperson a commission. Given the busy winter season, Cyclone Ski Shop may take up to three days to ship some orders from its Warehouse Department. In addition, the Warehouse Department may fulfill a customer order in two different shipments if part of the order is back ordered. For example, Cyclone Ski Shop only stocks three Hawkeye ski hats. Thus if a customer orders four Hawkeye ski hats and five Cyclone ski hats, the Warehouse Department of Cyclone Ski Shop may ship all the Cyclone hats and three Hawkeye hats immediately and then ship the fourth Hawkeye hat once it arrives from its supplier, Slow Hawkeye Hat Manufacturing Inc. In addition, shipments may involve more than one sales order. Cyclone Ski Shop records information about new customers before their first purchase so they can start advertising to them. Cyclone Ski Shop accepts customer checks that cover two or more shiptments. Cyclone Ski Shop has a separate bank account for payroll purposes.

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Acct 384 19.

Spring 2009 - Midterm

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Write queries using the following Gerdin Shirts Inc. expenditure cycle database: (7 points each 28 points total)

Inventory ItemNo, Description, UnitCost, SalePrice, QuantityonHand, QuantityonOrder Cash AccountNo, AccountType, Bank, BeginningBalance, BeginningBalanceDate Purchase PurchaseNo, EmployeeNo, VendorNo, PurchaseDate, TotalAmount CashPayment CheckNo, AmountPaid, PaymentDate, EmployeeNo, AccountNo, VendorNo, PurchaseNo Employee EmployeeNo, EmployeeName, StreetAddress, City, State, ZipCode Vendorr VendorNo, VendorName, VendorAddress, VendorCity, VendorState, VendorZipCode Inventory/Purchase PurchaseNo, ItemNo, Quantity

a.

Write a SQL query to find the total for all cash payments for February 2009 (note: February 2009 has 28 days).

b.

Write a SQL query to find the average cash payments for February 2009 to each vendor (note: February 2009 has 28 days). Your results should list each vendor number, vendor name and average cash payments to that vendor.

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Acct 384 c.

Spring 2009 - Midterm

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Calculate the total purchases for each vendor from Nevada, Iowa in January 2009 (hint: January has 31 days). Include in query results each vendor number and name.

d.

Write a SQL query to determine which date Gerdin Shirts Inc. paid for its January 20, 2009 purchase of fifty Accounting is the Best Major shirts to a vendor named Accounting Shirts International Inc. (hint: inventory description is Accounting is the Best Major).

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Acct 384

Spring 2009 - Midterm

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20. Cyclone Valentine, Inc. produces beautiful valentines in cardinal and gold colors and needs to create a new employee payroll database. So far, you have identified the following relationships. Explain minimum and maximum cardinality in each relationship A and B. (12 points total)

a.

Cash payment

Employee

b.
Provide Labor

Cash payment

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Acct 384 21.

Spring 2009 - Midterm

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Answer the following questions for the two components of Cyclone Valentine Inc. REA/ERD model shown in problem 20. (16 points total):
Create a primary key for the Cash Payment entity _ _ ___ What types of entities are Cash and Services Available (i.e. agents, events or resources)? ______________ Create a primary key for the Employee entity _________________

a. b. c.

Below you are given groups of two entities and their associated relationship. For each of these, indicate the correct method for implementing the relationship in relational table form. Assume that it is optimal to post the key whenever possible. d. PROVIDE LABOR PL/CP CASH PAYMENT _____ make a separate table to represent PL/CP _____ post the key of Provide Labor into the Cash Payment table _____ post the key of Cash Payment into the Provide Labor table e. CASH PAYMENT CP/E _____ make a separate table to represent CP/E _____ post the key of Cash Payment into the Employee table _____ post the key of Employee into the Cash Payment table EMPLOYEE

f. Will Cyclone Valentine Inc. make cash payments in the payroll cycle that are not related to at least one labor instance? ___Yes ___No g. h. Does Cyclone Valentine Inc. require that at least one employee is involved with each cash payment? ___Yes __ No Can Cyclone Valentine Inc. enter a new employee into its database without first entering information about cash payment associated with that employee? ___Yes ___ No

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