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Exam (elaborations)

Test Bank For Accounting Information Systems Vernon Richardson 2nd Edition

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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 key in Pets B. Post the primary key of Pets as a foreign key in Pet Owners 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 Source: Original Topic: UML Class Models for Relational Database Design 37. Consider an association between a Cities class and a Neighborhoods class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Cities class are 1..1 and the multiplicities next to the Neighborhoods class are 1..*. Which of the following is the best way to implement that association in your database? A. Post the primary key of Cities as a foreign key in Neighborhoods B. Post the primary key of Neighborhoods as a foreign key in Cities 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 Source: Original Topic: UML Class Models for Relational Database Design 38. Consider an association between a Deliveries class and a Shipping Companies class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the Deliveries class are 0..* and the multiplicities next to the Shipping Companies 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 Deliveries as a foreign key in Shipping Companies B. Post the primary key of Shipping Companies as a foreign key in Deliveries 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 Source: Original Topic: UML Class Models for Relational Database Design 39. Consider an association indicating professional licensing status between an Accountant class and a States class in a Unified Modeling Language (UML) Class diagram. The multiplicities next to the © 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. Accountants class are 0..* and the multiplicities next to the States class are 0..*. Which of the following is the best way to implement that association in your database? A. Post the primary key of Accountants as a foreign key in States B. Post the primary key of States as a foreign key in Accountants 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 Source: Original Topic: UML Class Models for Relational Database Design 40. Consider an association between a Cash Disbursements class and a Vendors 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 Vendors 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 Vendors B. Post the primary key of Vendors 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 Source: Original Topic: UML Class Models for Relational Database Design 41. Logical database structure models, including UML Class Diagrams, must be able to describe which of the following? E. F. G. H. The entities in the domain of interest The activities performed in the business process The operations performed on the database The Bachman diagram 42. Which of the following is not one of the building blocks used for creating UML Class Diagrams? A. Classes B. Events C. Associations D. None of the other options are used in UML Class Diagrams AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy © 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: 03-01 Understand the purpose of structure models. Source: Original Topic: Structure Models Learning Objective: 03-02 Understand and apply the building blocks for UML class (structure) diagrams. Source: Original Topic: Building Blocks for UML Class Diagrams 43. Associations in UML Class Diagrams should include a description in which of the following situations? A. B. C. D. Associations should always include descriptions The decision criterion(a) affecting the process flow direction is not clear The attributes of the related class are not clear The business purpose of the association is not clear 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 44. What is the best description of the relationship between employee and vehicle in the following UML class diagram? Employee Vehicle A. Zero-to-one B. Zero-to-zero C. One-to-one D. One-to-many 0..1 0..1 45. What is the best description of the relationship between employee and vehicle in the following UML class diagram? 1..1 0..* A. One-to-one B. One-to-many C. Zero-to-many D. One-to-zero © 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: 03-03 Describe multiplicities for a UML class diagram. Source: Original Topic: Multiplicities Employee Vehicle 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 46. What is the best description of the relationship between instructor and course in the following UML class diagram? Instructor Course A. One-to-zero B. One-to-many C. Zero-to-many D. Many-to-many 1..* 0..* 47. Which attribute in the following class would make the best primary key? A. Customer B. Customer Name C. E-mail address D. Customer ID 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 © 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 © 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. Learning Objective: 03-03 Describe multiplicities for a UML class diagram. Source: Original Topic: Multiplicities 48. Which of the following UML class diagrams depicts an aggregation relationship? Group Member A. 1 Bicycle B. C. (Correct) Road Bike Mountain Bike Cruiser Group Member 1..1 Bicycle 1..1 D. 1..1 1..1 1..1 1..1 Road Bike Mountain Bike Cruiser 49. Which of the following is most similar to the relationship between the UML class diagram and the database? A. B. C. D. The relationship between a blueprint and building The relationship between driving directions and a map The relationship between raw materials and finished goods The relationship between cooking instructions and ingredients 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. 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 © 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 50. When implementing the database from a UML class diagram, attributes should be mapped to which of the following? A. Tables B. Relationships C. Fields D. 51. A. B. C. D. Indexes 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 When implementing the database from a UML class diagram, associations should be mapped to which of the following? Tables Fields Relationships Foreign keys Items 1..* 0..* 1..1 0..* 1..1 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 52. The following UML class diagram should result in how many tables in the relational database? Vendors Purchase Orders A. 4 B. 5 C. 6 D. 7 0..* © 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. Employees 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 53. The following UML class diagram should result in how many tables in the relational database? Plants 1..* 0..* Laborer 0..* 1..1 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 Landscaping Jobs 0..* 1..* Manager Employees 1..1 A. 4 B. 5 C. 6 D. 7 0..* 54. Which of the following is not a category of operational decision used in creating business rules? A. Calculation B. Event C. Risk D. Opportunity Customers AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Remember Difficulty: 1 Easy Learning Objective: 03-05 Understand process decision requirements and how business rules support process decisions. Source: Original Topic: Decision Requirements and Business Rules 55. Which of the following is not a valid enforcement level for business rules? A. Authorization B. Pre-override C. Strict Enforcement D. Post-override © 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: 03-05 Understand process decision requirements and how business rules support process decisions. Source: Original Topic: Decision Requirements and Business Rules Essay Questions and Answers 56. Identify the classes and associations in the following narrative and draw a class diagram with multiplicities: Dr. Jeff runs Fountain Valley Veterinary Clinic. He treats many animals and each animal is usually a pet belonging to one owner; however, Dr. Jeff sometimes treats injured animals even if the owner is unknown. In a typical visit to the clinic, each animal could receive one or more clinic services (such as tests, shots, and surgical treatments). The clinic collects one payment from the owner for all the clinic services performed in each visit. The owners pay for the visit when they pick up their pet, so the clinic does not track cash receipts separately. It only tracks pet visits and whether or not payment was received for that visit. Each payment is deposited into one clinic bank account. The clinic does not track which employee performs the services or collects payments. The clinic records information about the pets and their owners on their first visit. Answer: (students may have different solutions but should document the assumptions that led to those solutions): Clinic Services 1..* 0..* 1..1 1..1 Pets 0..* 1..* Pet Visits 1..* 0..1 Bank Accounts AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard 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 57. List the tables with primary keys, attributes, and foreign keys that implement the following UML Class diagram given the accompanying list of attributes. Identify primary keys with PK and foreign keys with FK. © 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. Owners 1..1 Leagues 0..* 0..* 0..* Teams 0..* Players 1..* Attributes: Field ID Field Location Field Name Game Date Game Number League ID League Name League Sport Number of fields assigned to this league Answer: Number of players on team Player Age Player Average Player ID Player Name Score of this team in this game Team ID Team Name 0..* Games 0..* 1..1 Fields 0..* Fields = Field ID (PK), Field Location, Field Name Games = Game Number (PK), Field ID (FK), Game Date Teams = Team ID (PK), League ID (FK), Team Name, Number of Players on this Team Players = Player ID (PK), Player Name, Player Age, Player Average Leagues = League ID (PK), League Name, League Sport (Linking Tables) Games - Teams = Game Number/Identifier + Team ID (PK), Score of this team in this game Leagues - Fields = League ID + Field ID (PK), Number of fields assigned to this league Players-Teams = Player ID + Team ID (PK) AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard 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 © 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. 58. Identify the classes and associations in the following narrative and draw a class diagram with multiplicities: To put himself through school, Zach operates an ice cream truck that travels through neighborhoods, ringing a bell to attract kids that want a cold ice cream treat. Zach’s inventory includes many ice cream products and he tracks which items are sold in each sale. He occasionally adds new items to his list of ice cream products for sale. Zach only accepts cash for each sale. To identify the routes that generate the most sales, Zach summarizes sales by neighborhood but he only tracks neighborhoods with at least one sale. Zach deposits the cash received in his bank account at the end of each day. Answer: (students could identify the cash receipts in a separate class): Ice Cream Products Bank Accounts 1..* 0..* 1..1 1..* 1..1 Neighbor- hoods 0..* Sales AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard 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 59. Identify the classes and associations in the following narrative and draw a class diagram with multiplicities: Barb maintains a real estate tracking system for Orange County. There are currently 34 incorporated cities and 15 unincorporated communities in the county. Barb tracks all of these as cities. Within each city, there is at least one and could be many neighborhoods. Within each neighborhood, there is at least one and likely many houses. For each house, Barb tracks information for all the sales in the last 20 years, although some houses have not been sold in the last 20 years. Answer: © 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. Cities Houses 1..* 1..1 1..1 1..* 1..1 Neighbor- hoods 0..* House Sales AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard 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 60. List the tables with primary keys, attributes, and foreign keys that implement the following UML Class diagram given the accompanying list of attributes. Types of Bicycles Customers 0..1 0..* 1..* 0..* 1..1 0..* 1..1 0..* Sales Attributes: Bicycle color Bicycle product number Bicycle quantity on hand Bicycle size Bicycle Type Bicycle Type Description Customer address Customer name Customer number Answer: Qua Geographic region description Geographic region identifier Number of bicycles of this type on hand Price of this bicycle sold on this invoice Quantity of this bicycle sold on this invoice Sale total $ amount Sales invoice date Sales invoice number Year-to-date sales $ for this region Bicycle Inventory © 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. Geographic Region Types of Bicycles = Bicycle Type (PK), Bicycle Type Description, Number of bicycles of this type on hand Bicycles = Bicycle Product Number (PK), Bicycle Type (FK), Bicycle Size, Bicycle Color, Bicycle Quantity on Hand Sales = Sales Invoice Number (PK), Customer Number (FK), Sales Invoice Date, Sale Total $ Amount Customers = Customer Number (PK), Geographic Region Identifier (FK), Customer Name, Customer Address Geographic Region = Geographic Region Identifier (PK), Geographic Region Description, Year-to-date Sales $ for this Region (Linking Tables) Sales - Bicycles = Sales Invoice Number + Bicycle Product Number (PK), Price of this Bicycle Sold on this Invoice, Quantity of this Bicycle Sold on this Invoice AICPA: Analytic AICPA BB: Leveraging Technology AICPA FN: Leveraging Technology Blooms: Apply Difficulty: 3 Hard 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

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, Chapter 1
Accounting Information Systems: An Introduction
Answer Key

True / False Questions
1. Accounting and Finance is a primary activity in the value chain.

Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems




2. Accounting Information Systems at this date are all computerized.

Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information


3. Business value includes all those items, events and interactions that determine the financial health and
well-being of the firm.

Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-04 Describe how business processes affect the firm’s value chain.
Topic: The Value Chain and Accounting Information Systems




4. The Certified Information Technology Professional (CITP) is a professional designation for those with a
broad range of technology knowledge and does not require a CPA.

Answer: FALSE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems
Topic: Role of Accountants in Accounting Information Systems




© 2018 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.

,5. The Certified Information Systems Auditor (CISA) is a professional designation generally sought by those
performing IT audits.

Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Distinguish the roles of accountants in providing information and explain certifications related to accounting information
systems
Topic: Role of Accountants in Accounting Information Systems




© 2018 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.

, 6. Information is defined as being data organized in a meaningful way that is useful to the user.

Answer: TRUE
AACSB: Reflective Thinking
AICPA BB: Industry
AICPA FN: Decision Making
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-02 Distinguish between data, information and an information system.
Topic: Data versus Information




© 2018 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.

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