Professional Documents
Culture Documents
Test Bank With Answers of Accounting Information System by Turner Chapter 13
Test Bank With Answers of Accounting Information System by Turner Chapter 13
com
9. A field is a set of characters that fill a space reserved for a particular kind of
data.
13. Magnetic tape is a storage medium that allows only a sequential access type of
storage.
14. Sequential access means that data are stored in sequential or chronological
order.
15. Random access means that any data item on the storage media can be directly
accessed without reading in sequence.
195
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
16. Random access means that you are searching for specific data but do not know
where it is within the database.
17. Batch processing occurs when similar transactions are grouped into a batch and
that batch is processed as a group.
18. Real-time processing occurs when transactions are processed as soon as they
are entered.
19. Batch processing occurs when transactions are processed as soon as they are
entered.
20. Real-time processing occurs when similar transactions are grouped into a batch
and that batch is processed as a group.
22. Data redundancy occurs when the same customer has more than one database
record.
23. Concurrency means that all of the multiple instances of the same data are
exactly alike.
25. A relational database stores data in two-dimensional tables that are joined in
many ways to represent many different kinds of relationships in the data.
26. Within are relational database a record may have more than one primary key.
28. When using a SQL query language you are restricted to searching two tables for
common values such as Vendor Name.
29. Data normalization allows repeating groups such as the same vendor name in
multiple locations of the primary key field of the same table.
30. A data warehouse is a temperature controlled building where files and records
are retained.
31. Data warehouse files are non-volatile, and not frequently updated while
operational databases are updated with each transaction that affects them.
196
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
32. HIPs, or high-impact processes, are the critically important processes that must
be executed correctly if the organization is to survive and thrive.
33. Tools commonly used in data mining are OLAP, ROLAP, and MOLAP.
34. Data mining is the process of searching an operational database for identifiable
patterns in the data.
35. To “drill down” is the process of successive expansion of data into more detail,
going from high-level data to successively lower levels of data.
36. Because of today’s computing power and Internet accessibility, there has been a
substantial increase in the use of centralized databases and centralized
processing.
37. In distributed data processing (DDP) and distributed databases (DDB), the
processing and the databases are dispersed to different locations of the
organization.
38. In centralized data processing the processing and the databases are stored and
maintained in a central location.
40. Since distributed databases are under the control of many individual sites rather
than a single, centralized site, configuration, conformity, and security are less of
an issue.
43. Ethical issues related to data utilization are not a consideration for data
collection.
44. Since database management and information is the responsibility and asset of
the database owner customers should not have the privilege to restrict
information contained within it.
45. The organization should institute procedures to insure that all customer data
collected retains accuracy, is complete, is current, is relevant, and is reliable”.
197
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
198
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
46. Data is
A. the interpretation of facts that have been processed.
B. the set of facts collected from transactions.
C. set of facts pertaining to accounts payable.
D. set of facts pertaining to accounts receivable.
47. Information is
A. the interpretation of facts that have been processed.
B. the set of facts collected from transactions.
C. set of facts pertaining to accounts payable.
D. set of facts pertaining to accounts receivable.
50. The reason that detailed data must be collected and stored is:
1. The data must be stored for future transactions or followup.
2. The data must be incorporated into the accounting system so that regular
financial statements can be prepared.
3. Management needs to examine and analyze data from transactions to
operate the organization.
A. Only 1.
B. Only 1 and 2.
C. Only 1, 2, and 3.
D. Include 1, 2, and 3 amoung other reasons.
199
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
52. The reasons for storing data to complete a customer sales transactions include
all but:
1. taking the order.
2. pulling the items from the warehouse.
3. shipping the items to the customer.
4. billing the customer.
5. collecting payment on the order.
5. providing feedback to the customer on the order.
6. crediting the customer account for payment.
A. 1.
B. 1 and 5.
C. 2 and 3.
D. 5.
53. The reasons to store customer names, addresses, and other similar information
include all but:
A. to follow up with the customer.
B. to create financial reports.
C. to expedite future orders.
D. to ease the customer’s follow-on ordering processes.
200
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
59. A field is
A. an entire set of records within a file.
B. a row within a record.
C. a set of characters.
D. a set of files within a database.
201
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
202
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
203
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
204
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
78. Concurrency:
A. provides all departments with the same data at the same time.
B. may require the same field to be updated in multiple locations.
C. is a feature of a properly designed database to protect data.
D. occurs when inventory and sales can access the same data files.
81. Data reveal relationships between records. These can be thought of as:
A. one-to-one relationships.
B. one-to-one relationships only.
C. one-to-many relationships.
D. Both A and C are correct.
205
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
206
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
207
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
208
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
209
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
210
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
118. The various types of online analytical processing (OLAP) does not include:
A. MOLAP – Multidimensional online analytical processing.
B. NOLAP – Notational online analytical processing.
C. ROLAP – Relational online analytical processing.
D. All of the above, A, B, and C are types of OLAP systems.
211
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
212
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
213
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
132. Client systems usually rely on the network for all except:
A. file sharing.
B. printing.
C. video presentation.
D. network/Internet access.
134. The three major concerns related to database control and security do not
include:
A. unauthorized access.
B. inadequate backup.
C. data integrity.
D. adequate backup.
137. Ethical issues associated with data collection and storage include all of the
following except:
A. collecting only the necessary information for the transaction.
B. selling non-sensitive information only to trusted agents.
C. correcting errors in data as quickly as possible.
D. precluding unnecessary access of customer data by employees.
214
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
215
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
216
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
217
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
146. Which of the following best describes the relationship between data and
information?
A. Data is interpreted information.
B. Information is interpreted data.
C. Data is more useful than information in decision making.
D. Data and information are not related.
149. Which of the following is not an advantage of using real-time data processing?
A. Quick response time to support timely record keeping and customer
satisfaction
B. Efficiency for use with large volumes of data
C. Provides for random access of data
D. Improved accuracy due to the immediate recording of transactions
150. If a company stores data in separate files in its different departmental locations
and is able to update all files simultaneously, it would not have problems with
A. attributes.
B. data redundancy.
C. industrial espionage.
D. concurrency.
151. When the data contained in a database are stored in large, two-dimensional
tables, the database is referred to as a
A. flat file database.
B. hierarchical database.
C. network database.
D. relational database.
218
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
152. Database management systems are categorized by the data structures they
support. In which type of database management system is the data arranged in
a series of tables?
A. Network
B. Hierarchical
C. Relational
D. Sequential
153. A company’s database contains three types of records: vendors, parts, and
purchasing. The vendor records include the vendor number, name, address, and
terms. The parts records include part numbers, name, description, and
warehouse location. Purchasing records include purchase numbers, vendor
numbers (which reference the vendor record), part numbers (which reference
the parts record), and quantity .What structure of database is being used?
A. Network
B. Hierarchical
C. Relational
D. Sequential
154. Which of the following statements is not true with regard to a relational
database?
A. It is flexible and useful for unplanned, ad hoc queries.
B. It stores data in tables.
C. It stores data in a tree formation.
D. It is maintained on direct access devices.
155. A collection of several years’ nonvolatile data used to support strategic decision-
making is a(n)
A. operational database.
B. data warehouse.
C. data mine.
D. what-if simulation.
156. Data mining would be useful in all of the following situations except
A. identifying hidden patterns in customers’ buying habits.
B. assessing customer reactions to new products.
C. determining customers’ behavior patterns.
D. accessing customers’ payment histories.
219
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
157. A set of small databases where data are collected, processed, and stored on
multiple computers within a network is a
A. centralized database.
B. distributed database.
C. flat file database.
D. high-impact process.
158. Each of the following is an online privacy practice recommended by the AICPA
Trust Services Principles Privacy Framework except:
A. Redundant data should be eliminated from the database.
B. Notification of privacy policies should be given to customers.
C. Private information should not be given to third parties without the
customer’s consent.
D. All of the above.
220
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
161. Which type of data storage medium is most appropriate when a single record of
data must be accessed frequently and quickly?
Answer: Random access storage works best for situations in which a single record
must be accessed quickly and easily.
162. Identify one type of business that would likely use real-time data processing rather
than batch processing. Describe the advantages of real-time processing to this
type of business.
Answer: A business that sells items on a web site, such as Amazon, would be likely
to use real-time data processing. This is true because the system must be able to
determine information such as whether an item ordered is currently in stock. The
main advantage of real-time processing is its ability to provide information
immediately. There are many examples of the need for real-time data processing.
Airline reservation systems are another example.
164. What is the term for the software program(s) that monitors and organizes the
database and controls access and use of data? Describe how this software controls
shared access.
Answer: This software system is called a Database Management System, or DBMS.
The DBMS manages the access of users or processes to the online database. The
DBMS manages the data sharing by updating the data available to users
immediately upon recording any changes.
221
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
165. Describe the trade-offs of using the hierarchical model of database storage.
Answer: A hierarchical model database is very efficient for processing large volumes
of similar transactions. It is not efficient for accessing or processing a single record
from a large database. Therefore, it works well with batch processing, but would not
be efficient in those situations where accessing a single record, or answering flexible
queries, is necessary.
167. What four conditions are required for all types of databases?
Answer: 1) Items in a column must all be the same data type. 2) Each column must
be uniquely named. 3) Each row must be unique in at least one column. 4) Each
intersection of a row and column must contain only one data item.
168. Within a hierarchical database, what is the name for the built-in linkages in data
tables? Which data relationships can be contained in a hierarchical database?
Answer: Record pointers are used to link a record to the next record having the
same attribute. Using a record pointer system, one-to-one and one-to-many
relationships can be represented in a hierarchical database.
169. Which database models are built on the inverted tree structure? What are the
disadvantages of using the inverted tree structure for a database?
Answer: Both the hierarchical database model and the network database model are
based on an inverted tree structure. The network model is more complex because it
uses more than one inverted tree structure. This allows two or more paths into the
data. Two disadvantages are that new data cannot be added until all related
information is known, and deleting a parent record can delete all child records.
170. Which database model is used most frequently in the modern business world? Why
do you believe it is frequently used?
Answer: The relational database model is now used most frequently. It is frequently
used because it is the most flexible database model. An English-like query language,
SQL, can be used to retrieve data from the database in a very flexible manner. In
addition, the increasing computer power and decreasing cost of computing power
have made any inefficiencies in a relational database less significant.
222
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
172. What language is used to access data from a relational database? Why is the
language advantageous when accessing data?
Answer: Structured Query Language, SQL, is the language used to access data in a
relational database. Its advantage is its English-like query language that allows easy
access to the data in the database and presentation in a manner most useful to the
user.
173. Which type of database model has the most flexibility for querying? How does this
flexibility assist management?
Answer: The relational database model is the most flexible database model for
querying. It provides important assistance to managers through its flexibility in
answering an unlimited number of queries about customers, products, vendors, or
any other information in the database.
174. What are the first three rules of normalization? What is meant by the statement
that the rules of normalization are additive?
Answer: 1) Eliminate repeating groups. 2) Eliminate redundant data. 3) Eliminate
columns not dependent on the primary key. Additive means that if a table meets the
third rule, it has also met the preceding rules: one and two.
223
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
177. How has Anheuser-Busch used data warehousing and data mining successfully?
Answer: Anheuser-Busch has used a data warehouse and data mining to analyze
sales history, price-to-consumer, holidays and special events, daily temperature, and
forecasted data such as anticipated temperature to create forecasts of sales by store
and by product. Data are used by salespeople and distributors to rearrange displays,
rotate stock, and inform stores of promotion campaigns. Using these buying trends,
Anheuser-Busch creates promotional campaigns, new products, and local or ethnic
target marketing.
179. Differentiate between centralized data processing and distributed data processing.
Answer: In centralized data processing, data processing and databases are stored
and maintained in a central location. In distributed data processing, the processing
and the databases are dispersed to different geographic locations of the
organization. A distributed database is actually a collection of smaller databases
dispersed across several computers on a computer network.
180. What are the “clients” and “servers” in a client/server distributed database system?
Answer: Servers are computers or processes that manage files and databases,
printers, or networks. Clients are usually PCs or workstations that run the
applications. Clients rely on servers for resources such as files, printers, and even
processing power.
224
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
182. What are some internal control measures that could prevent a hacker from altering
data in your company’s database?
Answer: Measures that prevent hackers from accessing and altering data include
authentication and hacking controls such as login procedures, passwords, security
tokens, biometric controls, firewalls, encryption, intrusion detection, and
vulnerability assessment. In addition to these controls, the database management
system (DBMS) must be set up so that each authorized user has a limited view
(schema) of the database.
183. Why are data considered a valuable resource that is worthy of extensive
protection?
Answer: The database of an organization is a critically important component of the
organization. Data are a valuable resource that must be protected with good internal
controls. Missing or incorrect data can have a negative impact on the ability to
conduct the necessary business processes.
225
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
184. Arrange the following data storage concepts in order from smallest to largest, in
terms of their size: file, record, database, character, and field.
Answer: The hierarchy of terms is character, field, record, file, and database.
185. Think of a telephone book as a database. Identify the fields likely to be used in
this database. If you were constructing this database, how many spaces would you
allow for each field?
Answer: The fields and suggested sizes that usually be needed are: last name (24),
first name (24), middle initial or name (24), address line 1 (50), address line 2 (50),
apartment number (12), city (24), state (2), zip code (9), phone number (10). For
businesses, a field for business name (40) would be used rather than last name and
first name. The number of spaces for each field can vary. Of course, fields such as
zip code and phone number are more certain. It is important that the field size must
be slightly larger than the longest item to appear in that field. In the case of items
for which we know the size precisely, the field size can be set accordingly. For
example, zip codes will never include more than 9 digits.
186. Suppose that a large company uses batch processing for recording its inventory
purchases. Other than its slow response time, what would be the most significant
problem with using a batch processing system for recording inventory purchases?
Answer: A company would not know its true inventory balance until the batch of
transactions was processed. There would be no online, current balance of inventory
to be used to respond to inquiries from managers, employees, or customers.
Therefore, purchases and sales of inventory might need to be delayed until the
batch processing occurs and new balances are known. This delay can cause the
company to maintain higher or lower levels of inventory than may be desired. With a
longer time to place an order, the company might need to maintain higher inventory
levels to avoid a stock out.
187. Arrange the following database models in order from earliest development to most
recent: network databases, hierarchical databases, flat file databases, and
relational databases.
Answer: The historical order is flat file, hierarchical, network, and relational
databases.
226
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
189. How might a company use both an operational database and a data warehouse in
the preparation of its annual report?
Answer: A company would use the operational database for the current fiscal year
reports, but may need past information from the data warehouse to prepare
comparative financial statements from previous years. The company might also use
the data warehouse to examine and report important trends in financial information.
190. Using Anheuser-Busch’s BudNet example presented in this chapter, think about the
list queries that might be valuable if a company like Gap Inc. used data mining to
monitor its customers’ buying behavior.
Answer: The Gap could use queries related to: the effects of promotional pricing;
dates or holiday buying patterns; dates when seasonal style updates should be
introduced in stores; regional clothing preferences; ethic group clothing patterns;
and GAP sales in relation to competitors.
227
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
191. Differentiate between batch processing and real-time processing. What are the
advantages and disadvantages of each form of data processing? Which form is
more likely to be used by a doctor’s office in preparing the monthly patient bills?
Answer: Batch processing occurs when similar transactions are grouped into a batch
and that batch is processed as a group. The alternative to batch processing is real
time processing. Real-time processing occurs when transactions are processed as
soon as they are entered. Real-time processing is interactive because the
transaction is processed immediately.
The advantages of batch processing are that it is an efficient way to process a large
volume of like transactions, it is less complex than real-time systems, it is easier to
control and maintain an audit trail; and the data can be stored in less complex,
sequential storage. The major disadvantage of batch processing is the slow
response time. Balances are not updated in real-time and therefore, management
does not have current information at all times.
The major advantage of real-time processing is the rapid response time. Since
balances are updated in real-time, management always has current information. The
disadvantages of real-time processing are that it is less efficient for processing large
volumes of like transactions; it is more complex than batch systems; it is more
difficult to control and maintain an audit trail; and data must be stored in random
access databases.
Monthly processing of patient bills could be batch processing. There would be a high
volume of like transactions at month-end.
228
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
192. Allibyr Company does not use a database system; rather, it maintains separate
data files in each of its departments. Accordingly, when a sale occurs, the
transaction is initially recorded in the sales department. Next, documentation is
forwarded from the sales department to the accounting department so that the
transaction can be recorded there. Finally, the customer service group is notified
so that its records can be updated. Describe the data redundancy and concurrency
issues that are likely to arise under this scenario at Allibyr.
Answer: There would be much data redundancy in this system. For example,
customer name, address, and other contact information must be maintained in
separate files in both the sales department and the customer service department.
Customer service and the sales department would have nearly identical fields in
their data, but maintained in separate files.
It may take hours our days for the sale documentation to move from one
department to the next. Therefore not all departments have the same information
stored in their files at the same time. After a sale is recorded in the sales
department, it may be days before that sale is recognized in the customer service
department. Therefore on any given day, managers in the two departments will be
operating with feedback from data sets that do not match. If someone in the sales
department needs to check with customer service regarding a particular sale, it is
possible that the customer service department has not yet received information for
that sale. This lengthens response time in answering queries or following up on
orders.
193. List and describe the steps involved in building a data warehouse.
Answer: The steps are: identify the important data to be stored in the data
warehouse; standardize that data across the enterprise; scrub or cleanse the data;
and upload that data to the data warehouse.
Identifying the proper data requires examining user needs and high-impact
processes (HIPs). HIPs are the processes that are critically important and that must
be executed correctly if the organization is to survive and thrive. Data needed by
users and data from HIPs should be in the data warehouse. The data must then be
standardized across the enterprise. Various subunits within the enterprise might
have conflicting definitions or field names for the same type of data. The designers
of the data warehouse must design a standard format for the data. The data must
also be scrubbed or cleansed to remove errors and inconsistencies in the data. The
data must then be uploaded to the data warehouse. Also there should be a periodic
upload of data from the operational databases into the data warehouse.
229
To download more slides, ebook, solutions and test bank, visit http://downloadslide.blogspot.com
194. Describe the advantages and disadvantages of using a distributed database and
distributed data processing. Do you think the advantages are worthwhile? Explain
your answer.
Answer: The advantages are: 1) Reduced hardware cost. Distributed systems use
networks of smaller computers rather than a single mainframe computer. This
configuration is much less costly to purchase and maintain. 2) Improved
Responsiveness. Access is faster since data can be located at the site of the greatest
demand for that data. Processing speed is improved since the processing workload
is spread over several computers. 3) Easier incremental growth. As the organization
grows or requires additional computing resources, new sites can be added quickly
and easily. Adding smaller, networked computers is easier and less costly than
adding a new mainframe computer. 4) Increased user control and user involvement.
If data and processing are distributed locally, the local users have more control over
the data. This control also allows users to be more involved in the maintenance of
the data and users are therefore more satisfied. 5) Automatic integrated backup.
When data and processing are distributed across several computers, the failure of
any single site is not as harmful. Other computers within the network can take on
extra processing or data storage to make up for the loss of any single site.
Yes, I think it is worthwhile to have distributed, local control of the data and
automated, integrated backup of a distributed system. However, greater attention
must be paid to controls that ensure the security and concurrency of the data in a
distributed system.
230