ACC 380 Exams 1-4 Question and
answers verified to pass 2025/2026
ISM and accounting - correct answer ✔accountants are data analysts
do computer-based work
before you use data, you must know: where it came from, how it was gathered, what it does/doesn't
include, how it is stored, how data flows/looks on systems
Revenue cycle - correct answer ✔activities associated with selling goods and services in exchange for
cash or a future promise to receive cash
Revenue cycle steps - correct answer ✔1) accept order
2) picking/production, shipping/delivery
3) billing
4) receive cash
computer data is stored in: - correct answer ✔binary digits (BITS)
looks like 1001000101011
why is data storage difficult - correct answer ✔fragmentation, duplication, inconsistencies
expensive
*data integrity
bottom-up: normalization - correct answer ✔take existing data and store it in the most efficient way
, top-down: data modeling - correct answer ✔develop based on logic/theory, then translate into a
physical database
database terms - correct answer ✔bit, byte, field, record, file, database
database terms definitions - correct answer ✔bit=
byte= text (a,d,y,3,7,9)
field= column (A,B,C)
record= row (1,2,3)
file=
database= one or more related files
First normal form - correct answer ✔eliminate repeating columns that are missing data by turning
them into rows
ensure each row has a primary key
Second normal form - correct answer ✔create new tables for each parts primary key
Third normal form - correct answer ✔create separate tables for columns in 2nd normal form that
repeat or are not unique
consider removing fields that can be calculated somewhere else
Primary key - correct answer ✔unique identifier in a table.
provides entity integrity
UNDERLINED
answers verified to pass 2025/2026
ISM and accounting - correct answer ✔accountants are data analysts
do computer-based work
before you use data, you must know: where it came from, how it was gathered, what it does/doesn't
include, how it is stored, how data flows/looks on systems
Revenue cycle - correct answer ✔activities associated with selling goods and services in exchange for
cash or a future promise to receive cash
Revenue cycle steps - correct answer ✔1) accept order
2) picking/production, shipping/delivery
3) billing
4) receive cash
computer data is stored in: - correct answer ✔binary digits (BITS)
looks like 1001000101011
why is data storage difficult - correct answer ✔fragmentation, duplication, inconsistencies
expensive
*data integrity
bottom-up: normalization - correct answer ✔take existing data and store it in the most efficient way
, top-down: data modeling - correct answer ✔develop based on logic/theory, then translate into a
physical database
database terms - correct answer ✔bit, byte, field, record, file, database
database terms definitions - correct answer ✔bit=
byte= text (a,d,y,3,7,9)
field= column (A,B,C)
record= row (1,2,3)
file=
database= one or more related files
First normal form - correct answer ✔eliminate repeating columns that are missing data by turning
them into rows
ensure each row has a primary key
Second normal form - correct answer ✔create new tables for each parts primary key
Third normal form - correct answer ✔create separate tables for columns in 2nd normal form that
repeat or are not unique
consider removing fields that can be calculated somewhere else
Primary key - correct answer ✔unique identifier in a table.
provides entity integrity
UNDERLINED
