Midterm Spring 2013 - Form B


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Unformatted text preview: 10) Which of the following statements about REA modeling and REA diagram is FALSE? A) REA is an acronym for Resources, Events, and Agents. B) The REA data model include traditional accounting elements such as ledgers, journals, and accounts receivables/payables. C) REA diagrams must include at least two activities, which together represent a give - get economic exchange. D) The REA data model was developed specifically for use in designing accounting information systems. Answer: B 11) In a REA diagram, each prior event must be linked to __________. A) at least one subsequent event B) at most one agent D) at least two resources C) at least one prior event Answer: A 12) An example of a resource in an REA model would be A) salesperson B) raw material C) purchase stock D) services Answer: B 13) When implementing an REA diagram in a relational database, what procedures should be followed? A) A new table is created for each one - to- many relationship. B) Each table is assigned at most two attributes. C) Foreign keys are used to implement each one - to- many relationship. D) A new attribute is created for each many to many relationship. Answer: C 14) If a business pays for each purchase with a separate check and cannot make installment payments...
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This document was uploaded on 03/13/2014.

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