Midterm Spring 2013 - Form B

Midterm Spring 2013 - Form B - ACCT384-(Spring2013...

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ACCT 384 - Accounting Information Systems (Spring 2013) February 27, 2013 Midterm Exam (Form B) (150 points) Name: ______________________________ Student ID: ___________________ Section: A (10:00 - 10:50) ___ Section: C (11:00 - 11:50) ___ MULTIPLE CHOICE. Choose the one alternative that answers the question. (60 points total - 4 points per question) 1) An accounting information system must be able to perform which of the following tasks? A) Collect transaction data. B) Provide adequate controls. C) Make a decision. D) All of the above E) A and BF ) A and C Answer: E 2) The degree to which information includes data about every relevant object or event necessary to make a decision is __________. A) accessibility B) accuracy C) completeness D) timeliness Answer: C 3) Transaction cycles can be summarized on a high level as ʺ give - get ʺ transactions. An example of ʺ give - get ʺ in the revenue cycle would be A) give cash, get goods. B) give goods, get cash. C) give cash, get cash. D) give cash, get labor. Answer: B 4) The collection of job time tickets or time sheets is part of which transaction cycle? A) Revenue cycle B) Human resources/payroll cycle C) Production cycle D) Expenditure cycle Answer: B 5) An attribute that uniquely identifies each record in the table is known as the __________. A) common key B) foreign key C) primary key D) query Answer: C 6) A resource, event, or agent about which the organization wants to collect and store information is called a(n) __________. A) entity B) query C) attribute D) relationship Answer: A 7) A person responsible for the database is called __________. A) database manager B) database administrator C) data coordinator D) database master Answer: B 1
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8) All of the following are benefits of the database approach EXCEPT : A) Cross - functional analysis and reporting B) Minimal data redundancy C) Data dependence D) Data integration and sharing Answer: C 9) A DBMS must provide a way to define, manipulate, and query data in a database. This is accomplished by the use of three different DBMS languages. The DBMS language(s) that change(s) the underlying database is (are) __________. A) DDL B) DML C) A and C D) B and C E) DQL F) A and B Answer: F 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 __________.
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Midterm Spring 2013 - Form B - ACCT384-(Spring2013...

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