ACC 361 FINAL - ACC 361 Fall 2010-2011 Final Exam Review...

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ACC 361 Fall 2010-2011 Final Exam Review Suggestions Format: The exam will consist of multiple-choice questions (between 37 and 40 questions) and one essay question. Topics: Material from Exam 1 Know the activities in the acquisition/payment and sales/collection processes. Know the source documents associated with these activities. Know the main controls that should be around these activities and the recording of these activities. Know the definitions of preventive, detective, and corrective controls and be able to identify examples of each. Understand the concept of separation of responsibilities and be able to apply it to business processes. Material on REA Modeling And Database Design Review all assigned pages in Chapter 9 and Chapter 10. Be able to create an REA diagram based on a narrative to answer multiple-choice questions. Be able to determine cardinalities. Be able to determine relationship types based on cardinalities. Be able to determine when the basic REA template needs to be modified for “extra” relationships. Be able to determine attributes of entities and attributes of relationships. Know how entities, attributes, and relationships will be represented in a relational database. Practice Carlson Distributing Co., the Chocolate Company, and Boston Bells. Understand the rules for good database design and be able to apply them. Understand the theory that is the foundation for these rules. Carefully review Lecture 8. Be able to convert an REA model into a relational database. Be able to determine the tables that should be in the database and the attributes that should be in the tables. Be able to correctly implement the relationships. Understand the theory behind the rules for implementing relationships. Access Have a good understanding of the procedure for creating tables and establishing relationships (including establishing referential integrity and cascade update). Understand how referential integrity works. There are a few questions relating to queries. You may be asked to identify the tables in a database that would be needed to answer a specific question. You may be asked to pick the correct query-by-example design to answer a specific question. You should find it helpful to review the lab exercise and the database project. For all of these items, understand the “how” and the “why.”
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Chapter 15 Review the entire chapter with the exception of the following items: the distributed model (page 674 – top of page 677) and the appendix (pages 687 – 694). I suggest you do not try to memorize the lists of audit objectives and tests of controls. You should be familiar with the risks and the controls suggested to mitigate these risks. Chapter 16
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ACC 361 FINAL - ACC 361 Fall 2010-2011 Final Exam Review...

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