ch05
12 Pages

ch05

Course Number: ACCT 414, Summer 2012

College/University: Saginaw Valley

Word Count: 3019

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Chapter 5 Organizing and Manipulating Data in Databases True-False Questions 1. Normalizing accounting data refers primarily to eliminating errors and outliers, thus creating normal data. 2. An important reason for normalizing data is to eliminate data redundancy. 3. A flat file is a database with no records. 4. There are exactly three normal forms. 5. Databases cannot store more than one value in the...

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5 Organizing Chapter and Manipulating Data in Databases True-False Questions 1. Normalizing accounting data refers primarily to eliminating errors and outliers, thus creating normal data. 2. An important reason for normalizing data is to eliminate data redundancy. 3. A flat file is a database with no records. 4. There are exactly three normal forms. 5. Databases cannot store more than one value in the same data field of the same record. 6. A database is in first normal form if all of its records data fields are well defined and the information can thus be stored as a flat file. 7. A database is in first normal form if the data it contains is free of errors and outliers. 8. A database is in second normal form if all of its records are in first normal form, and a second, duplicate record exists for each of them. 9. A database is in third normal form if all of its records in are second normal form, and there are no transitive dependencies. 10. An example of a transitive relationship in a parking-tickets application is the one between ticket code and fine amount. 11. An example of a transitive relationship in a medical application is the one between medical procedure code and cost of treatment. 12. An example of a transitive relationship in a medical application is the one between doctor number and doctor name. 13. An example of a transitive relationship in a medical application is the one between doctor number and patient name. 14. The letter M in the acronym DBMS stands for maintenance. 15. The letter M in the acronym DBMS stands for management. 16. A DBMS is a type of hardware. 17. A DBMS is a type of software. 18. DDL is an acronym for data definition language. TB 5.1 19. Databases are the same thing as database management systems.

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Saginaw Valley - ACCT - 414
Chapter 6Database Forms and ReportsTrue-False Questions1.Forms are the only method of entering data in a database.2.Forms do not allow customized organization of the data they display.3.It's usually easier to create a database form from scratch.4
Saginaw Valley - ACCT - 414
Chapter 7Accounting Information Systems and Business Processes:Part ITrue-False QuestionsA ledger is a chronological record of business events by account.A companys chart of accounts is used to organize its general ledger.A cash disbursements journa
Saginaw Valley - ACCT - 414
Chapter 8Accounting Information Systems and Business Processes:Part IITrue-False Questions1.The human resource management process is the same thing as the payroll process.2.The production process is only present in service organizations.3.The pri
Saginaw Valley - ACCT - 414
Chapter 9Accounting and Enterprise SoftwareTrue-False Questions1.Middle range accounting software programs can cost as much as $100,000 whenyou include the costs of customizing the software for a particular organization.2.SAP R/3 is a good example
Saginaw Valley - ACCT - 414
Chapter 10Computer Crime, Ethics, and PrivacyTrue-False Questions1.There is no complete, generally accepted definition of computer crime presentlyavailable.2.The largest known computer crime of record is the TRW Company Credit Data Case.3.Most co
Saginaw Valley - ACCT - 414
Chapter 11Introduction to Internal Control SystemsTrue-False Questions1.Controls that specifically encourage operating efficiency are often called preventivecontrols.2.Controls that attempt to safeguard asset resources are often called detectiveco
Saginaw Valley - ACCT - 414
Chapter 12Computer Controls for Organizations andAccounting Information SystemsTrue-False Questions1.All controls available for the computerized accounting information system of acompany should be implemented regardless of cost due to the high rate
Saginaw Valley - ACCT - 414
Chapter 13Developing and Implementing EffectiveAccounting Information SystemsTrue-False Questions:1.The first stage in the systems development life cycle is analyzing the companyscurrent system.2.The first stage in the systems development life cyc
Saginaw Valley - ACCT - 414
Chapter 14Information Technology AuditingTrue-False Questions1.One problem with internal auditing is that it is akin to self-regulation (i.e., the auditorcannot be impartial because both the auditor and the subsystem being audited workfor the same c
Saginaw Valley - ACCT - 414
Chapter 15Accounting on the InternetTrue-False Questions1.The domain address of a web page is equivalent of its universal resource locator (URL).2.The Internet Protocol address is a numerical translation of the text-based domainaddress.3.Auditors
Michigan State University - ACCT - 0411
Chapter 1Accounting Information Systems and the AccountantDiscussion Questions1-1.The answer to this question will vary with each universitys location. However, it islikely most students will reveal that their parents are employed in non-manufacturin
Michigan State University - ACCT - 0411
Chapter 2Information Technology and AISsDiscussion Questions2-1.An AIS is best viewed as a set of interacting components that must all worktogether to accomplish data gathering, storage, processing, and output tasks. For example,computer hardware ru
Michigan State University - ACCT - 0411
Chapter 3Data ModelingDiscussion Questions3-1.Almost every AIS must organize and store data in permanent files. This leads to theneed for databases that help business and governmental users store, modify, extract, anddistribute accounting data. The
Michigan State University - ACCT - 0411
Chapter 4Organizing and Manipulating the Data in DatabasesDiscussion Questions4-1.There are several other database management systems available to users, includingMySQL, Oracle, FoxPro, Avanquest Database Professional, Microsoft SA SQL, Filemaker Pro
Michigan State University - ACCT - 0411
Chapter 5Database Forms and ReportsDiscussion Questions5.1.Some of the advantages and disadvantages of database forms are as follows:Advantages Data entry is less error-prone A number of predefined formats are available for use Usually, all the da
Michigan State University - ACCT - 0411
Chapter 6Documenting Accounting Information SystemsDiscussion Questions6-1.The text provides nine reasons why documenting AISs is important: (1) depictinghow the system works, (2) training users, (3) designing new systems, (4) controlling systemsdev
Michigan State University - ACCT - 0411
Chapter 7Accounting Information Systems and Business Processes:Part IDiscussion Questions7-1.Answers to this question will vary depending on the type of firm the student intends tostart up. For example, if the student wanted to start up a pet groomi
Michigan State University - ACCT - 0411
Michigan State University - ACCT - 0411
Chapter 13Developing and Implementing EffectiveAccounting Information SystemsDiscussion Questions13-1.Although some tasks in systems studies overlap, there are major differencesbetween the planning, analysis, and design phases of such studies. The a
Michigan State University - ACCT - 0411
Chapter 14Accounting on The InternetDiscussion Questions14-1.An intranet is an internal network created by an organization for the benefit of itsemployees. Most intranets are local area networks that utilize convenient web-browsingsoftware. Extranet
Michigan State University - ACCT - 0411
Chapter 15Accounting and Enterprise SoftwareDiscussion Questions15-1.Retail businesses often adopt software with "point-of-sale" features. The mostimportant data for a retailer is likely to concern sales and inventory control. Having software thatis
Seoul National - 1 - 1
Seoul National - 1 - 1
Chapter 1A"1.13\ yH (i) n = 1 a 1 = a 1 $w.n(ii) 1 k n 1 & k \ @K $w H / n an 1= (a + 1)(an1 1) a(an2 1)= (a + 1)(a 1)(an2 + + 1) a(a 1)(an3 + + 1)= (a 1)(an1 + + 1) n\ @K $w / nH7(i) n = 1 1 = 2 1 = 1 $w.n(ii) n = k 1cfw_ M $w 9
Seoul National - 1 - 1
Chapter 2a+ ahg 2.1 ee n(n + 1)2(k + 1)(k 1)1 k+1 k1(b) ) 8n + 1 = k 2 s , n = =(n &, k .)r Hf8222m(m + 1) k 1 = ms n = n yr 2k (k + 1)) n = 28n + 1 = 4k (k + 1) + 1 = 4k 2 + 4k + 1 = (2k + 1)2(n + 1)(2n + 2)n(n + 1
Seoul National - 1 - 1
Chapter 3? P &3.15+ ea eh4. p\ 5s_ , p = 6k + 1 p = 6k 1, k 1. Hp2 + 2 = (6k 1)2 + 2 = 6(6k 2 2k ) + 3 3|p2 + 25. (a) p|an p|a or p|an1 s & )Z\ _K e_ n\ @K, p|a <h O / pn |an(b) a = a p, b = b p, gcd(a , b ) = 1s , e_ i, j \ @K gcd(a )i
Seoul National - 1 - 1
Chapter 4eTl4.14.2+ eaT eh2. 22 12 ( mod 3)st, 2 1( mod 3)8. (a) a = 4k 1s , a2 = 16k 2 8k + 1 1( mod 8) (b) n 0(n 1(n 2(n 3(n 4(n 5(n 6(modmodmodmodmodmodmod7)7)7)7)7)7)7)n3n3n3n3n3n3n3 0( 1( 1( 6( 1( 6( 6(mod
Seoul National - 1 - 1
Chapter 5c aZ h5.1cZ5.2c+ R a? Z h 8. 1835 1( mod 7), 1986 5( mod 7), 2061 3( mod 6) 2061 = 6k + 318351910 + 19862061 1 + 56k 53 1 + 53 1 + 6 0( mod 7)10. (a) ` &o\ _K ap a( mod p), bp b( mod p) a ap bp b( mod p) (b) ap bp ( mod p)s a = b +
Seoul National - 1 - 1
Chapter 6e6.1+ T 56. ns (n) = 2 2 n ns n = ab, a b e. H q (n) 212 nd|n&d n8.d|n1/d =d|n (n/d)(1/n)= (1/n)d|n (n/d)= (1/n)d|nd = (n)/npk1 +1 1prpkr +1 1p1 (n)r1=<k1np1 1pr 1(p1 1) p1(pr 1) pkrr (n!)111(b) #8\ _
Seoul National - 1 - 1
Chapter 7c a+ 5 a aZ h - h7.1ce aQ 7.2a PHI-5. (n) = (2)(2p 1) = 1 (2p 2) = 2p 2(n + 2) = (4p) = (4)(p) = 2 (p 1) = 2p 2k /2k /2a7. (a) n = 2a0 pa1 par (n) = 2a0 1 (2 1) pr r 1 (pr 1) 2a0 1 p11 pr r r1( p f s p 1 > ( p + 1)( p 1) > p pa
Seoul National - 1 - 1
Chapter 8S9jD xkF m8.1 c 5 a+ m nU 7 6. (a) p n2 + 1_ f n2 1( mod p)s 4|(p) p = 4k + 1. . (b) (a) ~Z n4 1( mod p) 8|(p) p = 8k + 1.< Or (c) n2 + n + 1 0( mod p) n = 1s 3 0( mod p)s p = 3, n = 1s n3 1(mod p)s 3|(p) p = 3k + 1, p f s p = 6k +
Seoul National - 1 - 1
Chapter 9l( 9.1a 5a K e) 1. (c) 5x2 + 6x + 1 x2 8x + 14 0( mod 23) (x 4)2 2( mod 23) x 4 5(mod 23) x 9, 22( mod 23)3. (a) s e#_ | cfw_12 , 22 , , p2 s, k 2 (k )2 (p k )2 ( mod p)s 9+rcfw_12 , 22 , , p2 = cfw_12 , 22 , , (p 1)/2)2 (b) (a)\
Seoul National - 1 - 1
Chapter 11 ~5 C+ f@ 11.1g c, Rjd11.2>3. 2n = (n) =d=d|nd|nn=ndd|n1dd|n1=2d5. 1 + 2 + + (2k 1) = 2k (2k 1)/2 = 2k1 (2k 1) = n(n) = (2k1 )(2k 1) = 2k2 (2k 1 1) = 2k2 2(2k1 1) = 2k1 (2k1 1)12. (a) f p\ @K, 2p1 4(p1)/2 1( mod 3)s,
Seoul National - 1 - 1
Chapter 12a nf 5 a# j g '> >C12.1a' x2 + y 2 = z 23. (a) x = 2ab, y = a2 b2 , z = a2 + b2 , gcd(a, b) = 1, a > b, a b( mod 2) n = 4k = 2l k , k f a = max(2l1 , k ), b = min(2l1 , k ) x = n.r . n = 4k + 1 , b = 2k, a = 2k + 1 y = n, n = 4k
Seoul National - 1 - 1
Chapter 13 a V+ T e13.1 H l %h13.2 + V T3. (a) ]Y_ [_ Y ]Y_ s, 2 = 1 + 1s 2n ]Y_ j + j +Lt LrL j +rL(b) 9_ se# 1, 4, 7s ]Y_ | e Z 9\ @ H j + & O /KLcH H 0, 1, 4, 7_ + . 7, ]Y_ + Z 9\ @K 0, 1, 4, 7, 2, 5, 8s 3 &) j O /aLr
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Seoul National - 1 - 1
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Seoul National - 1 - 1
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Seoul National - 1 - 1
Seoul National - 1 - 1
Seoul National - 1 - 1
Seoul National - 1 - 1
Seoul National - 1 - 1
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