Test bank accounting information system by turner 13 chapter

Batch processing occurs when similar transactions are grouped into a batch and that batch is processed as a group.. Real-time processing occurs when similar transactions are grouped into

ACCOUNTING INFORMATION SYSTEMS

CONTROLS AND PROCESSES

TURNER / WEICKGENANNT

CHAPTER 13: Data and Databases

TEST BANK – CHAPTER 13 – TRUE / FALSE

1 Data are the set of facts collected from transactions

2 Information is the set of facts collected from transactions

3 Information is the interpretation of data that have been processed

4 Data must be collected to complete a transaction such as a sale

5 Data does not need to be stored in most cases

6 The requirements to frequently or infrequently access data are not relevant to

the way that the data is stored due to computer access speed

7 A character is a customer, client, or vendor

8 A character is a single letter, number, or symbol

9 A field is a set of characters that fill a space reserved for a particular kind of

data

10 A record is the entire set of fields for a specific entity

11 An entire set of files is a database

12 An entire record forms a “database.”

13 Magnetic tape is a storage medium that allows only a sequential access type of

16 Random access means that you are searching for specific data but do not know

where it is within the database

17 Batch processing occurs when similar transactions are grouped into a batch and

that batch is processed as a group

18 Real-time processing occurs when transactions are processed as soon as they

are entered

19 Batch processing occurs when transactions are processed as soon as they are

entered

20 Real-time processing occurs when similar transactions are grouped into a batch

and that batch is processed as a group

21 If real-time processing is to occur, database records must be stored on random

24 A record pointer identifies a specific record in a flat database

25 A relational database stores data in two-dimensional tables that are joined in

many ways to represent many different kinds of relationships in the data

26 Within are relational database a record may have more than one primary key

27 SQL stands for Sequential Query Language

28 When using a SQL query language you are restricted to searching two tables for

common values such as Vendor Name

29 Data normalization allows repeating groups such as the same vendor name in

multiple locations of the primary key field of the same table

30 A data warehouse is a temperature controlled building where files and records

are retained

31 Data warehouse files are non-volatile, and not frequently updated while

32 HIPs, or high-impact processes, are the critically important processes that must

be executed correctly if the organization is to survive and thrive

33 Tools commonly used in data mining are OLAP, ROLAP, and MOLAP

34 Data mining is the process of searching an operational database for identifiable

patterns in the data

35 To “drill down” is the process of successive expansion of data into more detail,

going from high-level data to successively lower levels of data

36 Because of today’s computing power and Internet accessibility, there has been a

substantial increase in the use of centralized databases and centralized

processing

37 In distributed data processing (DDP) and distributed databases (DDB), the

processing and the databases are dispersed to different locations of the

organization

38 In centralized data processing the processing and the databases are stored and

maintained in a central location

39 Because of the interaction of the database expansion of a distributed database is

difficult and costly

40 Since distributed databases are under the control of many individual sites rather

than a single, centralized site, configuration, conformity, and security are less of

an issue

41 With a client/server system all processing is done on the server

42 IT general controls assist in preventing unauthorized access while providing

adequate backup is the responsibility of the user

43 Ethical issues related to data utilization are not a consideration for data

collection

44 Since database management and information is the responsibility and asset of

the database owner customers should not have the privilege to restrict

information contained within it

ANSWERS TO TEST BANK - CHAPTER 13 - TRUE/FALSE:

TEST BANK – CHAPTER 13 – MULTIPLE CHOICE

46 Data is

A the interpretation of facts that have been processed

B the set of facts collected from transactions

C set of facts pertaining to accounts payable

D set of facts pertaining to accounts receivable

47 Information is

A the interpretation of facts that have been processed

B the set of facts collected from transactions

C set of facts pertaining to accounts payable

D set of facts pertaining to accounts receivable

48 Data collected would be all but

A name of the customer

B the selling company’s name

C the address of the customer

D the credit card number of the customer

49 Examples of data collection events are

A transactions that fill customer orders

B transactions to replenish inventory

C Neither A nor B are examples of data collection

D Both A and B are examples of data collection

50 The reason that detailed data must be collected and stored is:

1 The data must be stored for future transactions or followup

2 The data must be incorporated into the accounting system so that regular

financial statements can be prepared

3 Management needs to examine and analyze data from transactions to

operate the organization

51 Detailed information from a sale may be used by:

1 the sales department

2 the accounts receivable section

3 the inventory department

4 general ledger accountants

1 taking the order

2 pulling the items from the warehouse

3 shipping the items to the customer

4 billing the customer

5 collecting payment on the order

5 providing feedback to the customer on the order

6 crediting the customer account for payment

A 1

B 1 and 5

C 2 and 3

D 5

53 The reasons to store customer names, addresses, and other similar information

include all but:

A to follow up with the customer

B to create financial reports

C to expedite future orders

D to ease the customer’s follow-on ordering processes

54 Storage media and methods of processing are:

A sequential and random access storage with random and batch data

processing

B sequential and real time access storage with batch and real time data

processing

C batch and random access storage with random and batch data processing

D sequential and random access storage with batch and real time data

processing

55 Select the false statement from the following

A A character is a single letter only

B A field is a set of characters

C A field can be thought of as a column of data

D A record is the entire set of fields

56 Select the true statement from the following

A A character is a single letter only

B A character is a single number only

C A character is a single symbol only

D A character is a single letter, number, or symbol

57 A field is:

A a row within a record

B a column within a record

C a series or collection of records

D a character is a single letter, number, or symbol

A an entire set of records within a file

B a row within a record

C a set of characters

D a set of files within a database

60 A file is:

A a set of characters

B a column within a record

C a row within a record

D a collection of related records

61 A database is:

A a set of characters

B a row within a file

C a collection of related records

D an entire set of files

62 Magnetic tape storage medium allows:

A sequential access storage with random data processing

B random access storage with random data processing

C batch access storage with random data processing

D sequential access storage with sequential data processing

63 Random access means:

A all data items in the group must be read but the groups do not need to read

in order

B any data item can be retreived without retreiving previous records

C all data items must be read in the order placed into the system, not

alphabetically

D all data items must be read in alphabetical order, not in the order they were

placed in the system

64 Direct access:

A means no passwords are required to access data items in a database

B is the same as sequential access

C is the same as random access

D is the process used by magnetic tape storage medium

65 (Magnetic) Disk storage is:

A the same as magnetic tape storage

B sequential access

C random access

D not direct access

66 (Magnetic) Disk storage is:

A preferred over magnetic tape storage

B sequential access

C not random access

D not direct access

67 Batch processing:

A occurs when dissimilar transactions are grouped and processed as a group

B occurs when similar transactions are grouped into a batch and processed as

a group

C occurs when the transaction is processed as soon as it is entered

D would not be used for payment to vendor type transactions since they are

time sensitive

68 Real-time processing:

A would not be used for payment to vendor type transactions since they are

not time sensitive

B occurs when similar transactions are grouped into a batch and processed as

a group

C would be utilized for processes such as payroll due to their time-sensitive

nature

D occurs when the transaction is processed as soon as it is entered

69 Select the true statement from those provided

A Batch processing fails to attain the efficiency of real-time processing

B Real-time processing fails to attain the efficiency of batch processing

C Real-time processing is efficient for large groups of similar data

D Real-time processing has less complex audit trails

70 Select the false statement from those provided

A Batch processing attains a greater efficiency than real-time processing for

large amounts of data items

B Batch processing has a faster response time than real-time processing due

to the grouping of like data items

C Batch processing should be utilized for payroll type processes as it groups

these similar data items

D Real-time data processing has more complex audit trails for data items than

batch processing

71 Select the false statement from those provided

A Real-time processing is more complex because of the interactive nature of

data processing

B Real-time processing can efficiently utilize sequential storage concepts

C The audit trail is as complex within both real-time and batch processing

systems

D Control totals are difficult within real-time processing due to the lack of data

item groupings

72 Real-time data item processing is more complex because:

A it must utilize sequential storage medium

B it must group data items together before processing

C the slower response times indicate more systems activity

D there is duplication of effort in processing transactions

73 Batch processing of data items is less complex because:

A entries are recorded as soon as entered, eliminating queues of data

B audit trails are not required as required with real-time processing

C the individuals doing data entry need not learn their jobs to high skill levels

D the individual processes are not as complex as with real-time processing

74 Select the correct statement from those provided below

A Batch processing has a slow response time and must use sequential data

storage

B Batch processing is very efficient for large volumes of transactions while

real-time processing has a slower processing time

C Batch processing is complex while real-time processing is simple

D Data may be stored either sequentially or randomly in batch and real-time

processing

75 Select the false statement from those provided below

A Data must be stored sequential order for batch processing and in random

order for real-time processing

B Batch processing is very efficient for large volumes of transactions while

real-time processing has a rapid processing time

C Batch processing is simple while real-time processing is more complex

D Batch processing has a slow response time and may use random order data

access

76 Select the correct statement from those provided below

A If batch processing is selected due to payroll and production type

processing mandates, the entire system must be batch processing

B If real-time processing is selected due to sales and inventory type

processing mandates, the entire system must be real-time processing

C If sales and inventory are real-time, payroll and production may be batch

processing in a well designed system

D Because sales are frequently shipped out of warehouses, sales, inventory,

and payroll are all good candidates for batch processing concepts

77 Data redundancy occurs:

A when shared databases are utilized

B when inventory has the same data in its files as sales has in its files

C when customer addresses are needed by both shipping and billing

D in all properly designed database management systems

78 Concurrency:

A provides all departments with the same data at the same time

B may require the same field to be updated in multiple locations

C is a feature of a properly designed database to protect data

D occurs when inventory and sales can access the same data files

79 Select the correct statement from the following

A Data redundancy and concurrency are features of well designed database

D Data redundancy and concurrency are not features of well designed

database management systems

80 Database management systems, DBMS, are:

A software applications that control and protect the data

B are printed policies about the use and access to data

C systems which require each user to create his own master data file

D systems that allow unlimited access to the data files by all users

81 Data reveal relationships between records These can be thought of as:

A one-to-one relationships

B one-to-one relationships only

C one-to-many relationships

D Both A and C are correct

82 Database relationships may be:

83 An example of a one-to-one relationship would be:

A one employee, three timecards for the pay period

B one customer, one billing address

C one customer, four shipping addresses

D two employees, one skill set

84 An example of a one-to-many relationship would be:

A one employee, three timecards for the pay period

B one customer, one billing address

C one customer, one shipping invoice

D two employees, one skill set

85 An example of many-to-many relationship would be:

A one customer for one billing date

B multiple customers for one inventory item

C multiple vendors for multiple items

D one employee, three timecards for the pay period

86 A flat file database:

A has the ability to call necessary information from linked databases

B has two dimensions, rows and depth

C has only columns

D has two dimensions, rows and columns

87 Processing of a flat file table is:

A random

B sequential

C random or sequential, selectable by the user

D direct

88 Flat file records are:

A kept in random order

B kept is sequential order

C linked to other records by a common attribute

D interactive and real-time processed

89 Tables in a flat file database must:

A must contain at least two data items at the intersection of each row and

column

B contain similar data throughout the row

C label all columns the same to maintain the relationships of the rows

D contain similar data in the column

90 Hierarchical databases are not:

A inverted tree structures

B one-to-one relationships

C one-to-many relationships

D many-to-one relationships

91 A record pointer is:

A a column value that relates to all other values in the row

B a column value that points to the next address with the linked attribute

C is a row value that points to the next address with the linked attribute

D a link that is only required in one-to-many relationships

92 Hierarchal databases:

A are effective in retrieving records without explicit linkages

B are efficient in processing large volumes of transactions with explicit

linkages

C do not require built-in linkages, they can be created with queries

D do not require record pointers

93 Network databases:

A allow shared branches within the inverted tree structure

B allow creation of records without complete information

C are popular today because of LAN and WAN usage

D are very flexible because of the network access

94 Relational databases are:

A two-dimensional tables which can be joined in only one way

B three-dimensional tables allowing increased data relationships

C two-dimensional tables which can be joined in many ways

D either two- or three-dimensional as defined by the user

95 Relational databases are:

A many large tables linked together to associate data

B many large tables to isolate data within common identifiers

C many small tables linked by primary keys to associate data

D single tables with multi-dimensional characteristics – rows, columns, and

depth

96 The primary key of a relational database:

A must be a common identifier for all of the data within the table

B must never be the first field of the table

97 Structured query language (SQL):

A isolates data within tables

B takes advantage of the primary record key to link tables

C is a complex language used to extract data from a limited number of tables

D does not allow conditions to be put on the query

98 With structured query language (SQL):

A one-to-one relationships can be determined

B one-to-many relationships can be determined

C many-to-one relationships can be determined

D All of the possibilities, A, B, and C, are correct

99 A “Where” condition within a structured query of a relational database:

A must be limited to a location such as “Warehouse #1.”

B may establish a requirement where the results are equal to a specific value

C may establish a requirement where the results are not equal to a specific

value

D Both B and C are correct

100 The additive characteristic means:

A the linked tables are synergetic within themselves – linked they are more

powerful than alone

B the values in the preceding fields must total into a following field

C that if the preceding rules are met, the rule can be met

D that if the preceding rules are not met, the rule must be met

101 Data normalization:

A requires repeated groups to be deleted from the same row

B requires repeated groups to be deleted from the same column

C allows repeated groups if contained within the column

D allows repeated rows of information within two or more tables

102 Select the correct statement from those provided

A The hierarchal and relational database models are both extremely flexible in

104 The loss of transaction processing efficiency:

A is substantial but a necessary trade-off with relational databases

B is minimized because of the increased computing power available

C is a primary reason why relational databases are not utilized

D Both B and C are correct

105 Select the true statement from those provided below

A Managers use much the same data as operational departments to manage

106 Select the true statement from those provided below

A The data warehouse has five to ten years of data while the operational

database has current year data

B The data warehouse has current year data while the operational database

has five to ten years of data

C The data warehouse archives both current and long-term, five to ten years

of data, within its storage

D The data warehouse contains only general ledger type information while the

operational database has detail

107 Data within the data warehouse:

A is volatile – its release is restricted and potentially hazardous to the

organization

B is volatile – it may be deleted by specific users

C is nonvolatile – it does not change rapidly

108 The data warehouse:

A contains five to ten years of historical data in detail for planning and

analysis

B contains the current fiscal year in detail for planning, analysis, and

reporting

C contains the historical information needed for planning and analysis

D is not utilized for planning and analysis, this information is extracted from

the operational database

109 High-impact processes (HIPs):

A are critical to the short-term objectives of the organization

B are only associated with events such as sales and collections

C are identified and established by single-functional teams

D are critical to the long-term objectives of the organization

110 High-impact processes (HIPs):

A determine the structure of the data in the data warehouse

B address the short-term goals of the organization

C must compromise user requirements for organizational needs

D determine the structure of the data in the operational database

111 Select the true statement from the following

A High-impact processes (HIPs) are identified by single-functional teams

B High-impact processes (HIPs) and user’s needs determine the data in the

C is not required within relational databases

D requires sales to keep its own files and references apart from marketing

(example)

113 Cleansed or scrubbed data:

A has had all viruses removed

B has had all fields standardized

C has had errors and problems fixed

114 Uploading data is:

A putting scrubbed files into the operational database

B putting files from each HIP system into the operational database

C putting standardized files onto local desktop systems for access

D putting files from each HIP system into the data warehouse

115 The purpose of the data warehouse does not include:

A giving managers rich sources of current trends and data

B storing current fiscal data and activity records

C providing sales with current customer information

D giving managers rich sources of historical trends and data

116 Data is the data warehouse:

A is analyzed by data mining

B is analzyed by SQL

C is analyzed by analytical processing

D Both A and C are correct

117 Proper data analysis of data warehouse files:

1 improves short-term planning

2 improves long-term planning

3 enhances the ability to meet customer needs

118 The various types of online analytical processing (OLAP) does not include:

A MOLAP – Multidimensional online analytical processing

B NOLAP – Notational online analytical processing

C ROLAP – Relational online analytical processing

D All of the above, A, B, and C are types of OLAP systems

119 Data mining:

A searches for random patterns

B searches for patterns in the operational database

C results will not generally predict customer preferences

D analysizes past patterns to predict future events

120 OLAP tools include all of the following except:

A drill down

B drill up

C pivoting

D time series analysis

121 OLAP tools include all of the following except:

A consolidation

B inclusion reports

C exception reports

D what if simulations

122 Drill down within OLAP is:

A identifying trends in the comparison of data in several databases

B the aggregation or collection of similar data from several databases

C the presentation of variances from the expected in dollar value

D is the successive expansion of data as lower levels of data are exposed

123 Potential variations in conditions that are used to understand interactions

between different parts of the business is referred to as:

A exception reports

B pivoting

C what-if simulations

D time series analysis

124 Data processing and storage:

A must be kept centralized for control and security

B must be distributed for control and security

C can be distributed to meet organizational requirements

D must be kept centralized for efficient operations

125 Select the correct statement from the following

A DDP and DDB require dependable and extensive processing power for large

organizations

B Distributed databases can only be accessed by local queries

C Centralized data processing and databases require dependable and

extensive processing power for large organizations

D The trend in data processing and databases is towards centralization due to

reliable internet access and increased computer power