Accounting Information Systems (2)

Lecture (4)
Fourth Year
All Groups
Second Semester 2020-2021
Chapter (4) Relational Databases
Excercises
Part Dr. Ahmed Mokhtar
• Q1) Explain the difference between file-
oriented transaction processing systems and
relational database systems. Discuss the
advantages and disadvantages of each system.
• Q2) Databases were originally developed to
address which problem?
• A) to replace the double entry-system
• B) to address the proliferation of master files
• C) to increase the speed that an organization
could process transactions
• D) to decrease the costs associated with
manual accounting systems
• Q3) Emma Kolb is a system analyst at a manufacturing
company located in the Midwest. She has been asked
to analyze the company's accounting information
system and to recommend cost-effective
improvements. After noting that the same production
files have been saved and stored independently on
several databases, she recommends that they be
stored only once. Implementation of her
recommendation would benefit the company by
contributing to
• A) data independence.
• B) data integration.
• C) reduce data redundancy.
• D) increase data sharing.
• Q4) What acts as an interface between the
database and the various application
programs?
• A) data warehouse
• B) database administrator
• C) database system
• D) database management system
• Q5) The logical structure of a database is
described by the
• A) data dictionary.
• B) schema.
• C) database management system.
• D) context diagram.
• Q6) Which statement below concerning the
database management system (DBMS) is false?
• A) The DBMS automatically creates application
software for users, based on data dictionary
parameters.
• B) The DBMS automatically maintains the data
dictionary.
• C) Users' requests for information are transmitted
to the DBMS through application software.
• D) The DBMS uses special languages to perform
specific functions.
• Q7) Which would not generally be considered
a data dictionary output report?
• A) a list of cash balances in the organization's
bank accounts
• B) a list of all programs in which a data
element is used
• C) a list of all synonyms for the data elements
in a particular file
• D) a list of all data elements used by a
particular user
• Q8. Which of the following attributes would
most likely be a primary key?
• a. customer name
• b. customer number
• c. customer zip code
• d. customer account balance
• Q9. 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
• Q10. 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.
• Q11. 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
The Answers
• 1-Answer: In file-oriented approaches, different users
(or departments, units, etc.) maintain their own data
and use different application programs. This results in a
significant increase in number of master files stored by
an organization.
• The various disadvantages of file-oriented organization
include
• data redundancy,
• data inconsistencies,
• lack of data integration,
• a large number of data files,
• substantial program-data dependence,
• lack of compatibility,
• and lack of data sharing.
• Continue Answer 1-
• The database approach views data as an organizational resource
that should be used and managed for the entire organization.
• The program that manages and controls the data and the
interfaces between data and application programs is called the
database management system (DBMS).
• The various advantages of database approach include the following:
• minimal data redundancy,
• fewer data inconsistencies,
• data integration,
• data sharing,
• reporting flexibility,
• central management of data,
• cross-functional analysis,
• and data independence.
• 2-Answer: B
• 3-Answer: C
• 4-Answer: D
• 5-Answer: B
• 6-Answer: A
• 7-Answer: A
• 8. Which of the following attributes would most likely
be a primary key?
• a. customer name [Incorrect. The primary key must be
unique. The same name could be used by multiple
entities.]
• _ b. customer number [Correct. A unique number can
be assigned as a primary key for each entity.]
• c. supplier zip code [Incorrect. The primary key must be
unique. More than one customer could reside in the
same zip code.]
• d. customer account balance [Incorrect. The primary
key must be unique. The same account balance, such
as a $0.00 balance, could be maintained by multiple
entities.]
• 9. An employee database that consolidates payroll,
personnel, and job skills master files is referred to as
• ▶ a. data integration. [Correct. Master files are
combined into large “pools” of data that many
application programs access.]
• b. data sharing. [Incorrect. Integrated data are more
easily shared with authorized users. Databases are
easily browsed to research a problem or obtain
detailed information underlying a report.]
• c. data independence. [Incorrect. As data and the
programs that use them are independent of each
other, each can be changed without changing the
other.]
 10. Which of the following is not considered an
advantage of a database system?
• a. Data independence [Incorrect. Because programs
and the data they use are independent of each other,
and one can be changed without having to change the
other, which is an advantage.]
• b. Data sharing [Incorrect. Data that is integrated can
be shared with authorized users, and is an advantage.]
• ▶ c. Data storage in multiple locations [Correct. Storing
data items multiple times and in multiple locations
lead to data redundancy as well as data
inconsistencies.]
• d. Data integration [Incorrect. This is an advantage as it
combines master files into large “pools” of data that
many application programs can access.]
11. The constraint that all primary keys must have
non-null data values is referred to as which of the
following?
• a. referential integrity rule [Incorrect. The
referential integrity rule stipulates that foreign
keys must have values that correspond to the
value of a primary key in another table or be
empty.]
• ▶ b. entity integrity rule [Correct. Every primary
key in a relational table must have a nonnull
value.]
• c. normalization rule [Incorrect.]
• d. relational data model rule [Incorrect.]