Accounting Information Systems Vernon Richardson 2nd Edition - Test Bank

True / False Answers 1. Conversion labor costs become part of cost of goods sold. Answer: True Chapter 07 Conversion Processes Answer Key AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-01 Describe the business activities that comprise the conversion process Source: Original Topic: Conversion processes 2. Gateways can direct sequence flow to support looping. Answer: True AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN Source: Original Topic: Conversion Process Using BPMN 3. Business rules describe appropriate actions to take based on process conditions. Answer: True AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-04 Develop business rules to implement controls for the conversion process Source: Original Topic: Implementing Controls for the Conversion Process with Business Rules 4. Application controls limit access to viewing and changing records in a system. Answer: False AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-04 Develop business rules to implement controls for the conversion process Source: Original Topic: Implementing Controls for the Conversion Process with Business Rules 5. A labor plan class would establish standard overhead allocation rates. Answer: True © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams Refer to the following UML class diagram to answer questions 6 to 10 below about the relational database based on this model. Materials 0..* 0..* 1..1 1..1 0..* 0..* 0..* 1..1 0..* Production Steps 0..* 1..1 1..* 0..* Production Plan Employees 0..* 1..* 1..1 Products Production Authorization 6. The primary key of the Production Authorization table would be posted in the Production Steps table as a foreign key. Answer: True AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion process Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process 7. The primary key of the Employees table would be posted in the Production Steps table as a foreign key. Answer: False AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion process Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process 8. The primary key of the Production Steps table would be posted in the Production Plan table as a foreign key. Answer: False AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion process Source: Original © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. A. Restaurant B. Retail store C. Bakery D. Machine shop Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process 9. The link between the Products and Production Plan tables would be implemented as a linking table. Answer: False AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion process Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process 10. The link between the Production Plan and Materials tables would be implemented as a linking table. Answer: True AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion process Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process Multiple Choice Answers 11. Which of the following types of business is least likely to employ a conversion process? AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-01 Describe the business activities that comprise the conversion process Source: Original Topic: Conversion Process 12. Which of the following is not a basic activity in the conversion process? A. Issue raw material B. Perform work and account for labor C. Ship products to stores D. Authorize production AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-01 Describe the business activities that comprise the conversion process Source: Original Topic: Conversion Process 13. Which of the following best describes the purpose of an intermediate error event? A. Directs sequence flow when an activity aborts B. Delays the sequence until a specified time C. Waits for external messages © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. D. Ends a process AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN Source: Original Topic: Conversion Process Using BPMN 14. Consider the following BPMN diagram of a subprocess. Which of the following is required to correct an error in the diagram? Inspect Work Complete Production Discard Errors A. Change the intermediate event to a start event. B. Change the intermediate error event to an exclusive gateway C. Add a sequence flow to an end event after the discard errors activity. D. Drop the activity named Discard Errors. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-03 Understand and apply different activity modeling options Source: Original Topic: Applying Activty Modeling Options 15. Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process? A. All conversion activities are internal to the organization. B. A collaboration model does not include swimlanes. C. The orchestration of the activities is not shown in a collaboration model. D. The choreography between pools is not shown in a collaboration model. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-03 Understand and apply different activity modeling options Source: Original Topic: Applying Activty Modeling Options 16. Which of the following least reflects the purpose of a business rule in the conversion process? A. Segregating authorizing, issuing, and conversion work duties B. Limiting who can view and change records in the system C. Ensuring no production without a customer order D. Assuring that all products meet quality standards AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-04 Develop business rules to implement controls for the conversion process Source: Original Topic: Implementing Controls for the Conversion Process with Business Rules © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. 17. In a basic UML diagram of the conversion process, which of the following best describes the purpose of a duality association? A. Shows the participation of employees in the process. B. Links work in process events to the original production authorization. C. Indicates issue of raw material into the process. D. Tracks completion of work in process and increase to finished goods inventory. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams 18. Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and Production Authorization classes? 1..1 Products 1..1 0..* 0..* A. The employee records the completion of a job and updates finished goods. B. Each production authorization results in the increase to the quantity on hand of one product. C. Employees manage multiple products. D. One employee can authorize production multiple times. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams 19. Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes? 1..1 0..* 0..* 1..1 Employees Production Authorization Employees Products Production Authorization A. The employee records the completion of a job and updates finished goods. B. Each production authorization is related to one product. C. Each product is related to one production authorization. D. One employee can authorize production multiple times. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. 20. Which of the following best describes the purpose of a bill of material class? A. Links each raw material item to one or more finished good items. B. Shows the issues of raw material items into work in process. C. Links finished goods to production. D. Shows the raw material usage variance. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams 21. Which of the following not one of the reasons that the conversion process is typically considered more complicated than the sales and collections and the purchases and payments processes? E. The conversion process has greater record-keeping requirements. F. Many companies do not have a conversion process. G. The sophistication of the conversion process may vary greatly among different companies. H. All three of the other answers are reasons that the conversion process is more complicated. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-01 Describe the business activities that comprise the conversion process. Source: Original Topic: Conversion Process 22. In the conversion process, indirect labor is first recorded to which of the following accounts? A. Finished Goods. B. Raw Material Inventory. C. Work-in-Process Inventory. D. Manufacturing Overhead. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-01 Describe the business activities that comprise the conversion process. Source: Original Topic: Conversion Process 23. Review the following BPMN activity diagram. In this conversion process, the quantities of raw materials to be released is calculated based on which information? A. Work-in-Process. B. The Bills of Materials. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. C. The quantities of raw materials purchased. D. Economic order quantities. Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN. Source: Original Topic: Conversion Process Using BPMN 24. Review the conversion process BPMN activity diagram presented below. In the diagram, the symbol indicates which of the following? A. Gateway. B. Activity loop. C. Exception event. D. Collapsed subprocess. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-03 Understand and apply different activity modeling options. Source: Original Topic: Applying Activty Modeling Options 25. In a BPMN activity diagram, what does the following symbol represent? A. A looping collapsed subprocess. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. B. An exception event. C. A connection made to another swimlane in the process. D. An expanded subprocess. Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-03 Understand and apply different activity modeling options. Source: Original Topic: Applying Activty Modeling Options 26. Which of the following is the primary overall objective of the conversion process? A. Issue raw materials efficiently. B. Ensure that enough finished products are available to meet anticipated demand. C. Make finished products to order. D. Transfer finished goods to warehouse inventory accurately. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-04 Develop business rules to implement controls for the conversion process. Source: Original Topic: Implementing Controls for the Conversion Process with Business Rules 27. Which of the following business rules illustrates a proper implementation of internal control? A. The employee that inspects the work can’t be the same employee that discards defective items. B. The employee that performs part of the conversion work can’t also perform other work in the conversion process. C. The employee that authorizes production can’t be the same employee that issues raw materials. D. The person that receives the finished items can’t also place them into their assigned warehouse location. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-04 Develop business rules to implement controls for the conversion process. Source: Original Topic: Implementing Controls for the Conversion Process with Business Rules 28. When creating a UML class diagram to support the conversion process, which of the following approaches provides a way to meet both accounting and general management information requirements? AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology A. The COSO framework. B. BPMN guidelines. C. A star schema. D. The REA framework. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams 29. Using a generic conversion UML class diagram as a starting point, which of the following best describes how to find work-in-process inventory? A. It is displayed in the UML class diagram as a Resource class. B. It is calculated based on accumulated materials issued, labor and overhead. C. It is displayed in the UML class diagram as a Type Image class. D. It is not displayed in the UML class diagram, but will become a table in the relational database as a result of a many-to-many association in the UML class diagram. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams 30. The duality associations between the events in the generic conversion UML class diagram illustrate which of the following? A. The participation of both supervisors and employees in the conversion process. B. The looping approach required for conversion processes that include multiple batches. C. The capture of actual material and labor costs for comparison with the original plan. D. The need for multiple raw materials to be included in the conversion process. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams 31. Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Materials and the Materials Issue classes? © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. A. A Material Issue must include at least one material, but may include many materials. B. When a material is issued, it is transferred into the Material Issue class. C. Each material is included in at least one material issue, but may be included in many material issues. D. A material issue might not include a material. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. 32. Review the following diagram. Which answer provides the best interpretation Bill of Materials class and its associations? A. A material might not be included in any Bills of Materials. B. The Bill of Materials determines which product should be produced. C. Bills of Materials act as a type image class that specifies the details of the implied association between products and materials. D. A Bill of Materials may be associated with many different products. Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology 33. Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and the Labor Operations classes? A. Each employee that creates a Material Issue must record at least one Labor Operation. B. At least one production worker and one supervisor must perform labor operations for each production run. C. The association between Labor Operations and Employees will be implemented in the database with a Type Image class. D. An employee may, or may not, perform labor operations. Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-05 Develop structure models for the conversion process using UML class diagrams. Source: Original Topic: Conversion Process Structure Models using UML Diagrams 34. Which of the following is the most likely foreign key for the Bill of Materials table? A. Prod_auth_ID B. Product_ID C. Issue_Sequence D. Material_description AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-06 Implement a relational database from the UML class diagram of the conversion process. Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology 35. Which of the following is the recommended data type for the Product_number field in the conversion database? A. Integer B. Memo C. Text D. Double AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 07-06 Implement a relational database from the UML class diagram of the conversion process. Source: Original Topic: Implementing Relational Databases from a UML Class Diagram of the Conversion Process Essay Questions and Answers 36. Integrated Case Serena’s Tennis Togs, Inc., was founded by one of the world famous women’s tennis players to produce tennis and other sports clothing for the many women that appreciate Serena’s unique fashion sense. Serena’s Tennis Togs, Inc. (STTI) makes and markets multiple types of recreational clothing lines for women. This case focuses on STTI’s acquisition/payment and conversion processes. STTI Conversion cycle. When STTI gets an order from one of their distributors (sales orders are not modeled in this case), a manufacturing supervisor issues one or more production orders to authorize production of the clothing items. Each production order applies to only one finished clothing item. For cost accounting purposes, STTI determines the total standard labor and material cost for each production order. STTI has carefully planned the material and labor required for each of its finished clothing items. Its master assembly plan specifies the sequence of steps (assembly operations) as well as the raw materials required to produce each finished clothing item. The master assembly plan also specifies the standard labor and material cost for each step. Each step in the master assembly plan is identified with a master assembly number. The actual manufacturing process occurs in a series of assembly steps (each step is identified by control # in the production control records). Each step may use several types of material. STTI tracks the actual material and labor costs for each step in their production control records. STTI also tracks the total standard and actual costs for each production order. The STTI manufacturing process employs two classes of employees: crafters and supervisors (model separately). Crafters get the raw materials from inventory and use them in the assembly steps. Each assembly step may involve several crafters, and crafters may work on several assembly steps. The crafters are paid on an hourly basis. Production supervisors are paid salaries and bonuses. (Model them separately). STTI Purchases. STTI’s financial success depends on the quality of their products, so the company buys only the highest quality raw materials and follows a structured acquisition process. First, the buyers issue purchase © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. orders to vendors for one or more required raw material items. Second, the vendor ships the products to STTI, and STTI records purchases upon receipt and acceptance of the items. In some cases, vendors fulfill several purchase orders with one shipment. STTI takes advantage of all prompt payment discounts. If multiple vouchers are due to the same vendor on a certain day, the cashier combines those into one payment. STTI pays for each purchase in full, less any applicable discount, on the day that the payment is due. After receipt and acceptance, each raw material item is stored in its designated bin to facilitate its issue to the production process, although each bin may hold several different types of raw material. Each bin is color-coded for easy identification. General. All economic agents, resources, and types are put into the database before any relationships with other entities are instantiated. STTI tracks its employees in separate classes according to their particular job, although each internal agent is keyed by employee#. (So, don't model one Employee agent; model separate internal agents, e.g., buyers, crafters, cashiers, supervisors.) REQUIRED: 1) use the information above and the list of attributes below to draw a UML class diagram showing the classes, associations, and multiplicities, 2) prepare a listing of the tables necessary to support STTI’s processes using all the attributes. Name each table and clearly identify primary keys with PK and foreign keys with FK. List your tables in the following order: RESOURCES, EVENTS, AGENTS, TYPE IMAGES, and LINKING. Use only the following list of attributes (remember that there should be no classes without attributes). Attributes actual $ amount paid for this purchase actual quantity of raw material received actual time for this crafter in this assembly step standard unit price for this raw material standard labor cost for assembly step buyer rating cash account balance cash account# cashier bond status check amount check# accounts payable to this vendor total purchase $ amount crafter hourly wage employee name employee# production supervisor salary finished clothing item price finished clothing item # (assembly step) control # production order due date production order # purchase order (PO) total dollar amount purchase order date purchase order # finished clothing item quantity on hand (QOH) actual quantity of this raw material used in this assembly step raw material description raw material QOH standard quantity of this raw material for assembly step raw material # receiving report # (purchase) scheduled delivery date sequence in which assembly step is scheduled to be performed (1st, 2nd, etc.) assembly step date production order actual labor cost production order actual material cost production order standard labor cost production order standard material cost vendor name vendor# YTD bonus for this supervisor master assembly # bin # bin color percent on-time deliveries for this vendor percent on-time payments to this vendor © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Solution Diagram: Cash 1..1 0..* 0..* 1..1 C/D Cashier 0..1 0..* 1..1 1..1 1..1 1..1 1..* 1..* 0..* 0..* 0..* 1..1 Vendor Purchase 0..* 0..1 1..* 0..* 0..* Bin 1..1 0..* 0..* 1..* 0..* 0..* 1..1 Master 0..* 1..* 1..* PO Buyer R/M Assembly Ops Crafter 1..* 1..1 0..* 0..* F/G 0..* 1..1 0..* 1..1 Production Auth Supv Table listing: Resources Cash = cash account # (PK), cash account balance Raw Material = raw material # (PK), raw material description, raw material QOH, standard unit price for this raw material, bin# (FK) Finished Clothing Items = finished clothing item # (PK), finished clothing item price, finished clothing item quantity on hand = QOH Events Purchase Orders = purchase order # (PK), purchase order date, purchase order = PO total dollar amount, scheduled delivery date, receiving report# (FK), buyer employee# (FK), vendor# (FK) Purchases = receiving report # (PK), total purchase $ amount, actual $ amount paid for this purchase, buyer employee # (FK), vendor # (FK), check # (FK) Cash Disbursements = check # (PK), check amount, cash account # (FK), cashier employee # (FK), vendor # (FK) Assembly steps = record # (PK), assembly step date, production order # (FK), master assembly list # (FK) Production Order = production order # (PK), production order due date, actual labor cost, actual material cost, standard labor cost, standard material cost, finished clothing item# (FK), supervisor employee# (FK) Agents Buyer = employee # (PK), employee name, buyer rating Cashier = employee # (PK), employee name, cashier bond status © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Assumes that each assembly op uses R/M Crafter = employee # (PK), employee name, crafter hourly wage Production supervisor = employee # (PK), employee name, salary, YTD bonus for this supervisor Vendor = vendor # (PK), vendor name, individual accounts payable, percent on-time deliveries for this vendor, percent on-time payments to this vendor Type Images Master Assembly Plan = master assembly # (PK), standard labor cost for assembly step, sequence in which assembly step performed, finished clothing item # (FK) Bin = bin # (PK), bin color Linking Tables Purchase-Raw Material = receiving report # + raw material # (PK), actual quantity of raw material received Purchase Order-Raw Material = purchase order # + raw material # (PK) Assembly step-Crafter = step record # + crafter employee # (PK), actual time for this crafter in this assembly step Assembly Step-Raw Material = raw material # + step record # (PK), raw material actual quantity used in this assembly step Master Assembly-Raw Material = master assembly list # + raw material # (PK), raw material standard quantity for this assembly step 37. Integrated Case AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams Gary Cooper (yes - that is his real name, and his nickname is Coop) loves classic cars, but he knows he will never be able to afford most of them. He also knows that most classics are unreliable and expensive to own. Plus, they do not have the features and comforts of modern cars. So, he created a company that constructs custom replicas of classic cars. His replicas have modern mechanical parts and many of the features that can be found in todays’ cars. More importantly, they meet modern safety and emission requirements. This case describes Coop’s sales and production processes. Coop’s Cars: Coop developed a list of replicas for the most sought-after classic cars. He sells replica European Sports Cars, such as Porsche, Ferrari, and Jaguar, as well as some American muscle cars. Coop tracks each car, engine, and color combination with a custom car product number. The customer gets to select among the various engine and color options for his/her car. Customers typically order one car (one product number), but some customers love the cars so much that they order several at once. Customers must provide at least a 25% deposit with the order, but they can pay the balance after they take delivery of the car. Car chassis: Coop maintains an inventory of car chassis with body shells, interior, seats, etc. Consequently, he can deliver a custom car in just a few days. When the inventory of car chassis gets low, an employee issues a chassis production order. The chassis assembly plan describes the specific parts that go into each chassis as well as the specific chassis assembly operations required. Coop’s employees then conduct the assembly operations to assemble the new chassis. Customizing: After the customer places an order and selects the chassis, engine, and color combination, Coop’s employees start the customizing operations. The engine is placed in the car and the car is painted. Then, after © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. some initial testing, the car is placed in inventory, ready for delivery to the customer. Although several employees work on the customizing operations, Coop also designates one employee to supervise the process and assure a high quality finished car. Miscellaneous: Coop keeps all his employee records in one table, but he also categorizes employees according to their specialty. He records information about employees, customers, employee types, custom cars, and classic parts before they are linked to other classes. REQUIRED: 1) use the information above and the list of attributes below to draw a UML class diagram showing the classes, associations, and multiplicities, 2) prepare a listing of the tables necessary to support Coop’s processes using all the attributes. Name each table and clearly identify primary keys with PK and foreign keys with FK. List your tables in the following order: RESOURCES, EVENTS, AGENTS, TYPE IMAGES, and LINKING. Use only the following list of attributes (remember that there should be no classes without attributes). Attributes Actual cost of this chassis part Actual qty of this part in this chassis Cash account # Cash account balance Cash receipt # Cash receipt date Chassis # Chassis actual cost Chassis assembly operation # Chassis assembly operation date Chassis assembly order # Chassis assembly order date Chassis assembly plan # Chassis assembly planned sequence Chassis description Chassis quantity on hand Chassis standard cost Chassis part description Chassis part # Chassis part quantity on hand (QOH) Custom car actual cost Custom car price Custom car product # Custom car standard cost Customer # Customer address Customer name Customer order # Customer order date Customer order delivery date Customer order total $ amount Customizing operation # Customizing operation date Employee # Employee Hire Date Employee Name Employee Pay Rate Employee type Engine # Engine cylinders Engine horsepower Number of employees of this type Number of hours this employee worked on this assembly operation © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Number of hours this employee worked on this customizing operation Quantity of this custom car ordered on this order Standard cost of this part in this chassis Total actual cost of this chassis assembled on this order Total standard cost of this assembly operation Total standard cost of this chassis assembled on this order Standard qty of this part in this chassis Total actual cost of this assembly operation Solution Diagram: 0..* 0..* 0..* 0..* 1..1 Chassis Assembly Plan Chassis Parts 0..* 0..* 0..* Chassis Order 0..* 1..1 Employee Type 1..1 1..1 1..1 0..* 1..1 0..* 1..1 0..* 1..1 1..* Car Chassis 1..* 0..* 0..* 0..* 0..* 0..* 0..* 1..1 Custom Cars Engines 1..1 1..1 Assembly Operations Customizing Operations 0..* 0..* Employee 1..1 1..1 0..* 1..1 0..* 1..1 Customer Order 1..* 1..1 1..1 1..* 0..* Customer Cash 1..1 0..* Cash Receipt © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. 0..* Table listing: Resources Chassis Parts = Chassis Part # (PK), Chassis part description, Chassis part QOH, Actual cost of this chassis part Car Chassis = Chassis # (PK), Chassis description, Chassis QOH, Chassis actual cost, Chassis standard cost Engines = Engine # (PK), Engine cylinders, Engine horsepower Custom Cars = Custom Car Product # (PK), Chassis # (FK), Engine# (FK), Custom car price, Custom car actual cost, Custom car standard cost Cash = Cash Account # (PK), Cash account balance Events Assembly Operations = Chassis Assembly Operation # (PK), Chassis assembly operation date, Chassis Assembly Plan# (FK), Chassis Assembly Order# (FK), Total actual cost of this assembly operation, Total standard cost of this assembly operation Chassis Order = Chassis Assembly Order # (PK), Chassis assembly order date, Total actual cost of this chassis assembled on this order, Total standard cost of this chassis assembled on this order, Chassis# (FK), Employee # (FK) Customizing Operations = Customizing Operation # (PK), Customizing operation date, Chassis # (FK), Engine # (FK), Employee # (FK), Customer Order # (FK) Customer Order = Customer Order # (PK), Customer order date, Customer order delivery date, Customer order total $ amount, Employee # (FK), Customer # (FK) Cash Receipt = C/R # (PK), Cash receipt date, Cash Acct # (FK), Customer Order # (FK), Customer # (FK), Employee # (FK) Agents Employee = Employee # (PK), Employee Type (FK), Employee hire date, Employee name, Employee pay rate, Customer = Customer # (PK), Customer address, Customer name Type Images Chassis Assembly Plan = Chassis Assembly Plan # (PK), Chassis# (FK), Chassis assembly planned sequence, Employee Type = Employee Type (PK), Number of employee of this type Linking Tables Chassis Assembly Plan-Chassis Part = Chassis Assembly Plan # + Chassis Part # (PK), Standard cost of this part in this chassis, Standard qty of this part in this chassis Chassis Parts-Assembly Operations = Chassis Part # + Chassis Assembly Operation # (PK), Actual qty of this part in this chassis Assembly Operations-Employee = Chassis Assembly Operation # + Employee # (PK), number of hours this employee worked on this assembly operation Customizing Operations-Employee = Customizing Operation # + Employee # (PK), number of hours this employee worked on this customizing operation © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Custom Cars-Customer Order = Custom Car Product # + Customer Order# (PK), Qty of this custom car ordered on this order AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams Source: Original Topic: Conversion Process Structure Models using UML Diagrams 38. Correct the BPMN Activity Diagram After a very successful career in business, Ray Robertson decided to leave the rat-race to pursue his life- long (adult life-long) interest in brewing unique, hand-crafted beers. He wanted his business to reflect his passions: beer, football, and the Oregon Ducks, so the name Yellow Duck Brewing Company seemed natural. Since recent medical research has shown that moderate beer consumption is healthy, Ray carefully selected the freshest ingredients for his beer to make his beers even healthier. The unofficial motto of the Yellow Duck Brewing Company became, “the only beer to have when you are having only one!” This case describes the sales and bottling processes for Yellow Duck. Yellow Duck Sales Process Customers order specific bottled beer products when they place their order, and Yellow Duck often rejects orders depending on the availability of that beer. (The availability of any bottled beer depends on what Yellow Duck has brewed recently and the bottles on hand.) Yellow Duck bottles its beers when a customer service employee receives an order for one or more bottled beer products from a customer. Yellow Duck records the sale when the customer picks up the beer from the customer service employee. Yellow Duck only sells its beer to wholesale customers, so each customer pays for all the sales during the month in one payment at the end of the month. Yellow Duck Bottling Process Yellow Duck sells its beer in distinctive bottles, designed by local artists, to stand out from more mundane beers. The bottling process takes place in a series of steps. Each step is authorized by a supervising employee and also involves several other employees who carefully transfer brewed beer into the bottles, apply the labels, and place the bottles in the bottled beer inventory. At that point the beer is ready for sale to the customer. Each bottling step involves only one particular bottle number but may involve several different brewed beers. REQUIRED: Using the description above, correct the BPMN activity diagram with shown below so that the diagram accurately depicts Yellow Duck’s sales and bottling process. Incorrect BPMN diagram: © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Order Process Order + Authorize Bottling Select Bottles Solution (One possible diagram) Reject Order Reject Order Apply Labels Deliver Beer Sell to Customer Deliver Beer Collect Payment ................ Order Process Order + Authorize Bottling Select Bottles Reject Order Reject Order Apply Labels Deliver Beer Sell to Customer Payment Collect Payment Fill Bottles Place in Inventory Fill Bottles Place in Inventory Bottling Employees Bottling Supervisor CustServ Employee Vendor Bottling Employees Bottling Supervisor CustServ Employee Vendor © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AACSB: Analytical Thinking AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN Source: Original Topic: Conversion Process Using BPMN © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. True / False Answers 1. The Object Management Group maintains the standard for Unified Modeling Language (UML) Class diagrams. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-01 Understand the purpose of structure models Source: Original Topic: Structure Models 2. Unified Modeling Language (UML) Class diagrams describe the logical structure of a database system. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 3. A Class is a separately identifiable collection of business relationships. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 4. In Unified Modeling Language (UML) Class diagrams, a Class is represented by a rectangle. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 5. In Unified Modeling Language (UML) Class diagrams, Associations are represented by dashed lines. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Chapter 03 Data Modeling Answer Key Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 6. In Unified Modeling Language (UML) the options for minimum multiplicity values are 0, 1, and 2. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 7. In Unified Modeling Language (UML) the options for maximum multiplicity values are 1 and *. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 8. In Unified Modeling Language (UML) the options for maximum multiplicity values are 0 and *. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 9. In Unified Modeling Language (UML) the options for minimum multiplicity values are 1 and *. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 10. In Unified Modeling Language (UML) attributes are characteristics of individual instances of a Class. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 11. In Unified Modeling Language (UML) primary keys cannot by NULL. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 12. In Unified Modeling Language (UML) primary keys may be blank. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 13. In Unified Modeling Language (UML) foreign keys allow tables to be linked together in a database. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 14. A generalization relationship models a grouping of things that share common characteristics. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 15. An aggregation relationship is a form of generalization relationships. Answer: False © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 16. Associations can indicate the roles that one Class takes in its business relationship with another Class. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 17. A database should have exactly the same number of tables as there are Classes in the Unified Modeling Language (UML) Class diagram from which the database is developed. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 18. When building a database from Unified Modeling Language (UML) Class diagrams, each instance of each Class becomes a row in the corresponding table. Answer: True AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 19. Obligatory business rules state what should not occur. Answer: False AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-05 Describe business rules and various forms of rules Source: Original Topic: Decision Requirements and Business Rules 20. Business rules set criteria for branching in activity models. © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Answer: True Multiple Choice Questions 21. Which of the following is not something a model of database structures must be able to describe? A. The entities or things in the domain of interest B. The sequence that entities are accessed C. The cardinalities that describe how many instances of one entity can be related to another D. The attributes or characteristics of the entities and relationships AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-01 Understand the purpose of structure models Source: Original Topic: Structure Models 22. Which of the following would be least likely to be represented with a Unified Modeling Language (UML) Class? A. Trucks B. The number of trucks used in the delivery C. The employee driving the truck D. The customer receiving the delivery AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 23. Which of the following is the best description of an association? A. A group of classes B. The lines in a UML Class diagram C. The relationship between two classes D. The number of times one class is related to another AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 24. Which of following are possible options for minimum multiplicities? © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-05 Describe business rules and various forms of rules Source: Original Topic: Decision Requirements and Business Rules A. 0 and 1 B. 0and* C. *and1 D. 0,1,and* 25. Which of the following best describes the purpose of a primary key? A. Allows linking two or more tables B. Indicates the minimum multiplicities for an association C. Matches values of foreign keys in other classes D. Uniquely identifies each instance of the class AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 26. Which of the following statements about foreign keys is not true? A. A foreign key can be a combination of attributes B. A foreign key cannot be NULL C. Foreign key must match values of the linked primary key D. Foreign keys support a defined association AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 27. Which of the following is not a criterion for selection of a primary key? A. The primary key cannot be NULL (blank) B. The primary key should be controlled by the organization assigning it C. Primary keys with sequential values make it easier to spot gaps in the data D. Longer key values are better than shorter key values AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 28. Which of the following is not a best practice in preparing Unified Modeling Language (UML) Class diagrams? A. Opt for simplicity B. Model each process separately © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities C. Avoid crossing lines whenever possible D. Avoid confusing abbreviations AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 29. Which of the following is not a step in using a Unified Modeling Language (UML) Class model to prepare a database? A. Map Classes to Tables B. Map Attributes to Table Fields C. Map Associations to Primary Keys D. Map Associations to Foreign Keys AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram Source: Original Topic: UML Class Models for Relational Database Design 30. Which of the following is not a form of business rules? A. Compulsory B. Obligatory C. Prohibited D. Allowed AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-05 Describe business rules and various forms of rules Source: Original Topic: Decision Requirements and Business Rules 31. Which of the following is a well-formed business rule? A. Customers must be over 18 years of age B. Customers may not be under 18 years of age C. Customers must pay in U. S. dollars D. All of these are well-formed business rules AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-05 Describe business rules and various forms of rules Source: Original Topic: Decision Requirements and Business Rules 32. Entity-relationship diagrams (ERDs) are similar in content and purpose to Unified Modeling Language (UML) Class diagrams. Which of the following is not a basic building block of ERDs? A. Relationships B. Associations C. Attributes © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. D. Entities AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-02 Understand and apply the building blocks for UML Class (structure) Diagrams Source: Original Topic: Building Blocks for UML Class Diagrams 33. Consider an association between a Customers class and a Sale class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Customers class are 1..1 and the multiplicities next to the Sale class are 0..*. Which of the following is the best way to implement that association in your database? A. Post the primary key of Customers as a foreign key in Sales B. Post the primary key of Sales as a foreign key in Customers C. Create a linking table D. None of the above AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 34. Consider an association between a Sales class and an Inventory class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Sales class are 0..* and the multiplicities next to the Inventory class are 1..*. Which of the following is the best way to implement that association in your database? A. Post the primary key of Sales as a foreign key in Inventory B. Post the primary key of Inventory as a foreign key in Sales C. Create a linking table D. None of the above AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-03 Describe multiplicities for a UML Class Diagram Source: Original Topic: Multiplicities 35. Consider an association between a Cash Disbursements class and a Cash Accounts class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cash Disbursements class are 0..* and the multiplicities next to the Cash Accounts class are 1..1. Which of the following is the best way to implement that association in your database? A. Post the primary key of Cash Disbursements as a foreign key in Cash Accounts B. Post the primary key of Cash Accounts as a foreign key in Cash Disbursements C. Create a linking table D. None of the above AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Understand Difficulty: 2 Medium Learning Objective: 03-04 Understand how to implement a relational database from a UML Class Diagram © 2014 by McGraw-Hill Education. This is proprietary material solely for authorized instructor use. Not authorized for sale or distribution in any manner. This document may not be copied, scanned, duplicated, forwarded, distributed, or posted on a website, in whole or part. Source: Original Topic: UML Class Models for Relational Database Design 36. Consider an association between a Pet Owners class and a Pets class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Pet Owners class are 1..1 and the multiplicities next to the Pets class are 1..*. Which of the following is the best way to implement that association in your database? A. Post the primary key of Pet Owners as a foreign