ACCT384 -AccountingInformationSystems(Spring2013)

February27,2013

MidtermExam(FormA)(150points)
Name:______________________________ StudentID:___________________ Section:A(10:00 - 10:50)___ Section:C(11:00 - 11:50)___ MULTIPLECHOICE.Choosetheonealternativethatanswersthequestion.(60pointstotal -4pointsper question) 1) Whichofthefollowingis NOTafunctionofanaccountinginformationsystem? A) Collectdataabouteconomicactivitiesofthefirm. B) Processdataintoinformationusefulfordecisionmakers. C) Ensureinternalcontrolsexisttosafeguardphysicalandinformationassets. D) Monitorcomputerusagebythesalesstaff. Answer: D 2) Thecorrespondenceoragreementbetweentheinformationandtheactualeventsorobjectsthatthe informationrepresentsisknownas__________. A) accessibility B) accuracy C) completeness D) relevance Answer: B 3) Transactioncyclescanbesummarizedonahighlevelasgive - gettransactions.Anexampleof give- getintheexpenditurecyclewouldbe A) givecash,getgoods. B) givecash,getcash. C) givegoods,getcash. D) givecash,getlabor. Answer: A 4) Thetransactioncyclethatincludestheeventsofhiringemployeesandpayingthemisknownasthe __________. A) expenditurecycle B) revenuecycle C) humanresources/payrollcycle D) financingcycle Answer: C 5) Anattributeappearinginonetablethatisitselftheprimarykeyofanothertableisknownasthe __________. A) commonkey B) foreignkey C) primarykey D) query Answer: B 6) Aresource,event,oragentaboutwhichtheorganizationwantstocollectandstoreinformationiscalled a(n)__________. A) query B) attribute C) relationship D) entity Answer: D 7) The________containsinformationaboutthestructureofthedatabase. A) datadictionary B) datawarehouse C) datadefinitionlanguage D) databasemanagementsystem Answer: A 1

8) Allofthefollowingarebenefitsofthedatabaseapproach EXCEPT: A) Dataindependence B) Cross - functionalanalysisandreporting C) Dataredundancy D) Dataintegrationandsharing Answer: C 9) ADBMSmustprovideawaytodefine,manipulate,andquerydatainadatabase.Thisisaccomplished bytheuseofthreedifferentDBMSlanguages. TheDBMSlanguage(s)thatchange(s)theunderlying databaseis(are)__________. A) DDL B) DML C) DQL D) AandB E) AandC F) BandC Answer: D 10) WhichisaTRUEstatementabouttheREAdatamodel? A) TheEintheREAdatamodelstandsforthingsthathaveaneconomicvaluetotheorganization. B) TheREAdatamodelclassifiesentitiesintothreedistinctentities. C) ThetermREAisanacronymthatstandsforresources,entities,andagents. D) TheREAdatamodelwasnotdevelopedforuseindesigningaccountinginformationsystems. Answer: B 11) InaREAdiagram,eachsubsequenteventmustbelinkedto__________. A) atleastonesubsequentevent B) atmostoneagent C) atleastonepriorevent D) atleasttworesources Answer: C 12) AnexampleofanagentinanREAmodelwouldbe__________. A) salesperson B) rawmaterial C) purchasestock Answer: A 13) Thetypeofrelationshipbetweentwoentitiesisdeterminedby__________. A) maximumcardinalitiesonly B) minimumandmaximumcardinalities C) minimumcardinalitiesonly D) mediancardinalities Answer: A 14) Ifabusinesspaysforeachpurchasewithaseparatecheckandcanmakeinstallmentpaymentsonany purchases,thentherelationshipbetweenPurchaseandCashPaymentwouldbe__________ relationship. A) one- to- one B) one- to- many C) many- to- many D) optional- mandatory Answer: B 15) HowmanytablesareneededtoimplementanREAdatamodelthathassixdistinctentities,two many- to- manyrelationships,threeone - to- onerelationships,andsevenone - to- manyrelationshipsina relationaldatabase? A) 6 B) 8 C) 11 D) 18 Answer: B

D) services

SHORTANSWER.Writethewordorphrasethatanswersthequestion.(20pointstotal -10pointsperquestion) 16) Brieflydescribethepurposeofanaudittrail. Answer: Anaudittrailisapaththatallowsatransactiontobetracedthroughadataprocessingsystem frompointoforigin(whetherpaperorelectronic)tofinaloutputorbackwardsfromfinaloutput topointoforigin.Audittrailisusedtochecktheaccuracyandvalidityofledgerpostingsandto tracechangesingeneralledgeraccountsfromthebeginningbalancetotheirendingbalance. 17) BrieflydescribehowtoconvertaREAmodeltoarelationaldatabase(i.e.,threesteps). Answer: Step1:Createatableforeachdistinctentityandeachmany - to- manyrelationship. Step2:Assignattributestoappropriatetables. Step3:Useforeignkeystoimplementone - to- oneandone - to- manyrelationships. READATAMODEL.Writeyouranswerinthespaceprovided. SQL.WritequeriesusingthefollowingCycloneTeamWearInc.expenditurecycledatabase. (27pointstotal)

Inventory ItemNo,Description,UnitCost,UnitPrice,QuantityOnHand,QuantityOrdered Purchase PurchaseNo,PurchaseDate,PurchaseAmount,VendorNo,EmployeeNo Cash AccountNo,AccountType,Bank,Balance CashPayment CheckNo,PaymentAmount,PaymentDate,VendorNo,AccountNo,PurchaseNo,EmployeeNo Employee EmployeeNo,EmployeeName,Street,City,State,ZipCode,Telephone,HireDate Vendor VendorNo,VendorName,VendorStreetAddress,VendorCity,VendorState,VendorZipCode 3

Inventory_Purchase ItemNo,PurchaseNo,Quantity

18) WriteaSQLquerytofindthetotaldollarvalueofallpaymentsmadeinJanuary2013. (Note:Januaryhas31days.)(7points) Answer: SELECTSUM(PaymentAmount) FROMCashPayment WHEREPaymentDateBETWEEN#1/1/2013#AND#1/31/2013#; 19) WriteaSQLquerytofindtheaveragedollarvalueofallpurchasesfromeachvendorinJanuary2013. Also,includeeachvendornumber,name,andcityinthequeryresultsandshowthequeryresultswith thevendorcitieslistedinreversealphabeticalorder.(Note:Januaryhas31days.)(9points) Answer: SELECTVendor.VendorNo,Vendor.VendorName,Vendor.VendorCity, AVG(Purchase.PurchaseAmount) FROMVendor,Purchase WHEREVendor.VendorNo=Purchase.VendorNo ANDPurchase.PurchaseDateBETWEEN#1/1/2013#AND#1/31/2013# GROUPBYVendor.VendorNo,Vendor.VendorName,Vendor.VendorCity ORDERBYVendor.VendorCityDESC; 20) WriteaSQLquerytoidentifythetotalquantityofGoCyclonet - shirtsthatCycloneTeamWear purchasedtoitsvendor,BestT- ShirtSupplier,onFebruary17,2013.Inthequeryresults,includevendor nameandthedatetheset - shirtswerepurchased.(Hint:InventorydescriptionisGoCycloneand vendornameisBestT- ShirtSupplier.)(11points) Answer: SELECTVendor.VendorName,Purchase.PurchaseDate,SUM(Inventory_Purchase.Quantity) FROMInventory,Inventory_Purchase,Purchase,Vendor WHEReInventory.ItemNo =Inventory_Purahse.ItemNo ANDInventory_Purahse.PurchaseNo =Purchase.PurchaseNo ANDPurchase.VendorNo =Vendor.VendorNo ANDInventory.Description =GoCyclone ANDVendor.VendorName =BestT- ShirtSupplier ANDPurchase.PurchaseDate =#2/17/2013# GROUPBYVendor.VendorName,Purchase.PurchaseDate; 21) UsethefollowingrevenuecycleinformationtodevelopaREAdiagramwithbothminimumand maximumcardinalitiesforallrelationships.(15pointtotals) CyChocolateInc.islocatedinAmesandoffersawidevarietyofchocolateproducts.CyChocolateInc. advertisesallproductsincludingnewlyarrivedproductsonitswebsiteforpotentialcustomerstosee. Whencustomersplaceorders,theSalesDepartmentstaffscreensallcustomersandverifiesthatthe ordersareproperlyrecorded. CyChocolateInc.sWarehouseDepartmentclerksusetheinformationfromthesalesdatabasetoship ordersandprepareshippingreports.Giventhebusyseason(i.e.,ValentinesDay),CyChocolateInc. maytakeuptooneweektoshipordersandmayincludetwoordersinoneshipment.CyChocolateInc. generallyshipstheentireorderatonce.However,partialshipmentwillbemadeifanordercannotbe fullyfulfilledduetoalackofavailableitemsintheinventory(i.e.,backorder).Backordereditemswillbe 4

shippedseparatelyassoonastheybecomeavailable,atnoextracost. CyChocolateInc.grantsmostcustomers30daystopay.Allordersmustbepaidinfull.CyChocolate Inc.sAccountsReceivableclerkmayacceptonechecktocovertwoormoreordersshipped.CyChocolate Inc.hasaseparatebankaccountforcashcollectionpurposes. (Note:Ifthebusinessrulesarenotclear,usetypicalcardinalities.) Answer:

REA.CycloneFlutes,Inc.producesbeautifulcardinalandgoldflutesthatitsellstobandsthroughouttheU.S. CycloneFlutesneedstocreateanewoperatingexpendituredatabase.Sofar,youhaveidentifiedthe followingrelationships.Explainminimumandmaximumcardinalityineachrelationship. Example: EachSalemustbelinkedtoanInventoryandcanonlybelinkedtoatmostoneInventory. EachInventorymustbelinkedtoaSaleandcanonlybelinkedtoatmostoneSale. (8pointstotal -4pointsperquestion) 22)

EachReceiveGoodsmustbelinkedtoaWarehouseEmployeeandcanbelinkedtoatmostone WarehouseEmployee. Answer: EachWarehouseEmployeemayormaynotbelinkedtoaReceiveGoodsandcanbelinkedto manyReceiveGoods. 23)

EachReceiveGoodsmustbelinkedtoanOrderGoodsandcanbelinkedtomanyOrderGoods. Answer: EachOrderGoodsmayormaynotbelinkedtoaReceiveGoodsandcanbelinkedtoatmost oneCashPayment.

REA.AnswerthefollowingquestionsforthetwoREAsegmentsofCycloneFlutesInc.shownin qeustion22and23. 24) Createpotentialprimarykey(s)fortheReceiveGoodsentity.(2points) Answer: InvoiceNumberorReceivingNumber 25) WhattypeofentityisWarehouseEmployee(i.e.agent,eventorresource)?(2points) Answer: Agent

26) WillCycloneFlutesInc.receivegoodsthatwerenotrelatedtoatleastoneordergoods?(4points) _____Yes_____No Answer: No 27) CanCycloneFlutesInc.enteranewemployeeintoitsdatabasewithoutfirstenteringinformationabout thereceivegoodshandledbythatemployee?(4points) _____Yes_____No Answer: Yes Belowyouaregivengroupsoftwoentitiesandtheirassociatedrelationship.Foreachofthese,indicatethe correctmethodforimplementingtherelationshipinrelationaltableform. Assumethatitis optimaltopostthekeywheneverpossible . (8pointstotal -4pointsperquestion) 28) ReceiveGoods ReceiveGoods_WarehouseEmployee WarehouseEmployee

_____MakeaseparatetabletorepresenttheReceiveGoods_WarehouseEmployeerelationship. _____IncludetheprimarykeyofReceiveGoodstableastheforeignkeyoftheWarehouseEmployee table. _____IncludetheprimarykeyofWarehouseEmployeetableastheforeignkeyoftheReceiveGoods table. Answer: IncludetheprimarykeyofWarehouseEmployeetableastheforeignkeyoftheReceiveGoods table. 29) OrderGoods OrderGoods_ReceiveGoods ReceiveGoods

_____MakeaseparatetabletorepresenttheOrderGoods_ReceiveGoodsrelationship. _____IncludetheprimarykeyofOrderGoodstableastheforeignkeyoftheReceiveGoods table. _____IncludetheprimarykeyofReceiveGoodstableastheforeignkeyoftheOrderGoods table. Answer: IncludetheprimarykeyofReceiveGoodstableastheforeignkeyoftheOrderGoodstable.