Which is probably the most immediate and significant effect of database technology on accounting

ACC 409- Chapter 4

Using a file-oriented approach to data and information, data is maintained in

File-oriented approaches create problems for organizations because of

Which statement is true regarding file systems?

Multiple master files create problems with data consistency.

All of the following are benefits of the database approach except

decentralized management of data.

Which is probably the most immediate and significant effect of database technology on accounting?

Quicker access to and greater use of accounting information in decision-making.

Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the production and sales departments

Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the same production files have been

) Emma Kolb is a system analyst at a manufacturing company located in the Midwest. She has been asked to analyze the company's accounting information system and to recommend cost-effective improvements. After noting that the several key managers do not ha

Merlin Frodo has been doing custom piercings and tattoos for over thirty years. His home and place of business is a garage in the harbor district of Seattle, Washington. He keeps meticulous records of every job he has ever completed. These have been enter

Mara Kay is a system analyst for a national department store. She was tasked to identify previously unknown relationships in the company's sales data that can be used in future promotions. What technique would Mara most likely use?

Databases were originally developed to address which problem?

to address the proliferation of master files

is primarily used for analysis rather than transaction processing.

The use of a data warehouse in strategic decision making is often referred to as

The technique of using queries to investigate hypothesized relationships among data is called

online analytical processing.

The logical view of a database system refers to

how a user or programmer conceptually organizes and understands the data.

4) The document that shows the items stored in a file, including the order and length of the data fields and the type of data stored is called

What acts as an interface between the database and the various application programs?

database management system

The combination of the database, the DBMS, and the application programs that access the database through the DBMS is referred to as the

The ________ is responsible for the database.

The ________ handles the link between the way data are physically stored and each user's logical view of that data.

database management software (DBMS)

The logical structure of a database is described by the

The schema that provides an organization-wide view of the entire database is known as the

A set of individual user views of the database is called the

A low-level view of the database that describes how the data are actually stored and accessed is the

Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema.

The ________ contains information about the structure of the database.

Which of the following would not be found in a data dictionary entry for a data item?

physical location of the data

The data dictionary usually is maintained

automatically by the DBMS.

T or F
Data dictionary can be used as part of the audit trail.

Which statement below concerning the database management system (DBMS) is false?

The DBMS automatically creates application software for users, based on data dictionary parameters.

Which would not generally be considered a data dictionary output report?

a list of cash balances in the organization's bank accounts

Creating an empty table in a relational database requires use of the ________, and populating that table requires the use of ________.

When the human resources manager wants to gather data about salary and start date by employees and by departments, the manager would use which language?

When the human resources manager wants to add a new employee to the sales department, the manager would use which language?

Data Manipulation Language

When the human resources manager wants to build a data dictionary, the manager would use which language?

If a national sales tax were implemented, which language would be used to add a new field in the sales table to track the sales tax due?

________ is a feature in many database systems that simplifies the creation of reports by allowing users to specify the data elements desired and the format of the output.

A ________ is an abstract representation of a database's contents.

Mary Lamb is an insurance sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She, and other sales reps, have access

Mary Lamb is an insurance sales representative. Her company has provided her with a laptop computer that uses wireless connectivity to access the accounting information system from virtually anywhere in the country. She has access to view customer and ins

________ in a well-structured relational database.

Every table must be related to at least one other table

A row in a table that contains data about a specific item in a database table is call

The problem of changes being incorrectly recorded in a database is known as

The ________ occurs when more than one occurrence of a specific data item in a database exists.

Inability to add new data to a database without violating the basic integrity of the database is referred to as the

A relational database in which vendor data is not maintained independently of purchase order data will most likely result in

The problem of losing desired information from a database when an unwanted record is purged from the database is referred to as the ________ anomaly.

Identify one potential outcome of the delete anomaly.

unintentional loss of data

Identify one potential outcome of the insert anomaly.

inability to add new data

Identify one potential outcome of the update anomaly.

The update anomaly in non-normalized database tables

occurs because of data redundancy.

Identify one potential drawback in the design and implementation of database systems for accounting.

Double-entry accounting relies on redundancy as part of the accounting process, but well-designed database systems reduce and attempt to eliminate redundancy.

Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture

Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture

Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture

How do users retrieve data stored in a database?

Which of the following is false regarding a well-structured relational database?

A foreign key cannot be null.

In a relational database, requiring that every record in a table have a unique identifier is called the

The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the

referential integrity rule

In a well-structured database, the constraint that ensures the consistency of the data is known as the

referential integrity rule

Identify the statement below that is false with regards to basic requirements of a relational database model.

Identify the aspect of a well-structured database that is incorrect.

All data is stored in one table or relation

In the database design approach known as normalization, the first assumption made about data is

everything is initially stored in one large table.

The database design method in which a designer uses knowledge about business processes to create a diagram of the elements to be included in the database is called

Which of the statements below is incorrect?

Semantic data modeling follows the rules of normalization in the design of a database

A fully normalized database is called

Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each g

a foreign key in the second table.

Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each g

a combination of primary keys in the first table.

Pat Owen is chair of the National Grizzly Society, which maintains a database of all grizzly bears within the United States. One table will store the name, birth date, and other characteristics of all of the grizzly bears that have been registered. Each g

Tom Wilson is chairman of the Rare Car Club, where he maintains a database of registered rare cars and their history. One table will store the model, make, vehicle identification number, and other characteristics of all of the registered rare cars. Each r

Abby Burke has created custom statues made out of scrap metal for over ten years. Abby has kept detailed records of every statue she has ever created. For every sale, she obtains the customer's name and address, a description of the statue, and a picture

Helen Fume is a recruiter with The Ladders in Nome, Alaska. The Ladders success is largely attributable to its accounting information system. When a client is hired by an employer, Helen creates a record that identifies the employment relationship. Helen

Which of the following elements link rows in one table to rows in another table?

Suppose a relational database contained two linked tables. Which of the following items is not necessarily present in the database?

Suppose a relational database contained two linked tables. Assuming the organization wants the database to be normalized, which of the following items represents a problem to normalization?

The database contains only one primary key.

There are 12 questions to study on the word document!!

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