AIS FINALS

Question 1

______________ include the tasks involved in identifying inventory needs, placing the order, receiving the inventory, and recognizing the liability.

Answer 1

Purchases procedures

Question 2

When inventories drop to a predetermined reorder point, a ___________________
is prepared and sent to the prepare purchase order function to initiate the purchase process.

Answer 2

Purchase requisition

Question 3

The next event in the expenditure cycle is the receipt of the inventory. Goods arriving from the vendor are reconciled with the _________ of the PO.

Answer 3

blind copy

Question 4

contains no quantity or price information about the products being received. The purpose is to force the
receiving clerk to count and inspect inventories prior to completing the receiving report.

Answer 4

Blind copy

Question 5

TORF: The blind copy is an important device in reducing exposure in this cycle

Answer 5

TRUE

Question 6

Upon completion of the physical count and inspection, the receiving clerk prepares a ___________________
stating the quantity and condition of the inventories.

Answer 6

receiving report

Question 7

TORF: One copy of the receiving report accompanies the physical inventories to either the raw materials store room or finished goods warehouse for safekeeping.

Another copy is filed in the open/closed PO file to
close out the PO.

A third copy of the receiving report is sent to the AP department, where it is filed in the
AP pending file.

A fourth copy of the receiving report is sent to inventory control for updating the inventory records.

Finally, a copy of the receiving report is placed in the receiving report file

Answer 7

TRUE

Question 8

Organizations that use a ______________________ carry their inventories at a predetermined standard value regardless of the price actually paid to the
vendor.
Posting to a inventory ledger requires only information about the quantities received. Because the receiving report contains quantity information, it serves this purpose.

Answer 8

Standard cost system

Question 9

Updating an _________________________________________________ requires additional financial information, such as a copy of the supplier’s invoice when it arrives.

Answer 9

Actual cost inventory ledger

Question 10

Once the reconciliation is complete, the transaction is recorded in the purchases journal and posted to the supplier’s account in the _______________________________

Answer 10

AP subsidiary ledger

Question 11

After recording the liability, the AP clerk transfers all source documents (PO, receiving report, and
invoice) to the _____________. Typically, this file is organized by payment due date and scanned daily to
ensure that debts are paid on the last possible date without missing due dates and losing discounts.

Answer 11

open AP file

Question 12

TORF:
Finally, the AP clerk summarizes the entries
in the purchases journal for the period (or batch) and prepares a journal voucher for the general ledger
function. Assuming the organization uses the periodic inventory method, the journal
entry will be:

DR Inventory—Control (Purchases if perpetual) 6,800.00
CR Accounts Payable—Control 6,800.00

Answer 12

False. The debit entry for perpetual is DR Inventory-control, while it is “Purchases” for periodic inventory method

Question 13

Rather than using the AP procedures described in the previous section, many firms use a _____________________________. Under this system, the AP department uses cash disbursement vouchers and maintains a
voucher register. After the AP clerk performs the three-way match, he or she prepares a cash disbursement voucher to approve payment.

Answer 13

vouchers payable system

Question 14

__________ provide improved control over cash disbursements and
allow firms to consolidate several payments to the same supplier on a single voucher, thus reducing the
number of checks written.

Answer 14

Vouchers

Question 15

TORF: Each voucher is recorded in the voucher storage system

Answer 15

False. voucher register

Question 16

The______________
reflects the AP liability of the firm.

Answer 16

voucher register

Question 17

The AP clerk files the cash disbursement voucher,
along with supporting source documents, in the ___________________

Answer 17

vouchers payable file

Question 18

TORF: The general ledger function posts from the
journal voucher to the inventory and AP control accounts and reconciles the inventory control account
and the inventory subsidiary summary. The approved journal vouchers are then posted to the journal
voucher file. With this step, the purchases phase of the expenditure cycle is completed

Answer 18

TRUE

Question 19

The _________________________________ processes the payment of obligations created in the purchases system.
The principal objective of this system is to ensure that only valid creditors receive payment and that
amounts paid are timely and correct.

Answer 19

cash disbursements system

Question 21

TORF: The cash disbursements process ends in the AP department by identifying items that have come due.

Answer 21

False. the process begins

Question 22

Each day, the AP function reviews the open AP file (or vouchers payable file) for such items and sends payment approval in the form of a ________________ (the voucher and/or supporting documents) to the cash disbursements department.
.

Answer 22

voucher packet

Question 23

TORF: For each disbursement, the clerk prepares a check and records the check number, dollar amount, voucher number, and other pertinent data in the check register, which is also called the cash disbursements journal.

Answer 23

TRUE

Question 24

Finally, the cash disbursements clerk summarizes the entries made to the check register and sends a jour- nal voucher with the following journal entry to the general ledger department:

Answer 24

DR Accounts Payable
CR Cash

Question 25

TORF: The voucher packet is filed in the closed voucher file.

Answer 25

TRUE

Question 26

Subsystems under Transaction Authorization

Answer 26

Purchase subsystem
Cash Disbursement subsystem

Question 27

Subsystems under Segregation of Duties

Answer 27

Segregation of Inventory control from the Warehouse

Segregation of the General Ledger and Accounts Payable from Cash Disbursements

Question 28

Close supervision reduces the chances of two types of exposure:

Answer 28

(1) failure to properly inspect the assets
(2) the theft of assets

Question 29

What happens if you provide the receiving clerks with quantity information via an open PO, instead of a blind copy?

Answer 29

They may be tempted to transfer this information to the receiving report without performing a physical count.

Question 30

TORF: Inspecting and counting the items received protect the firm from incomplete orders and damaged goods. Supervision is not critical at this point to ensure that the clerks properly carry out these important duties.

Answer 30

False. Supervision is critical.

Question 31

TORF: A receiving clerk should take custody of the packing slip while supervisors count and inspect the goods.

Answer 31

FALSE. It´s the opposite.

Question 32

TORF: The control objective of accounting records is to maintain an audit trail adequate for tracing a transaction from its source document to the financial statements.

Answer 32

TRUE

Question 33

Subsystems of Independent Verification

Answer 33

Independent Verification by Accounts payable

Independent Verification by the General Ledger Department

Question 34

When inventories drop to a predetermined reorder point, the clerk prepares a purchase requisition. One copy of the requisition is sent to the purchasing department, and one copy is placed in the ___________.

Answer 34

open purchase requisition file

Question 35

TORF: Note that to provide proper authorization control, the purchasing department is seg- regated from the inventory control department, which executes the transaction.

Answer 35

FALSE. It´s the opposite.

Question 36

who receives the purchase requisitions and sorts them by vendor, and prepapres a multipart PO for each vendor?

Answer 36

Purchasing Department

Question 37

Vendor mailing information is retrieved from the ___________ to produce hard copy purchase requisition documents, which go to the purchasing department.

Answer 37

valid vendor file

Question 38

TORF: The greatest advantage of the automated system over its manual counterpart is improved ability to manage inventory needs.

Answer 38

TRUE

Question 39

TORF: The automated system promotes effective cash management by scanning the voucher file every input for items due, thus avoiding early payments and missed due dates.

Answer 39

False. it scans daily

Question 40

addresses many of the operational weaknesses associated with the automated system. Specifically, the improvements in this system are that (1) it uses real-time procedures and direct access files to shorten the lag time in record keeping, (2) it eliminates routine clerical procedures by dis- tributing terminals to user areas, and (3) it achieves a significant reduction in paper documents by using digital communications between departments and by digitally storing records.

Answer 40

The Reengineered System

Question 41

TORF: In automated expenditure system, segregation of duties is not needed, thus optional

Answer 41

False. These documents describe the automated actions taken by the system and allow management to spot errors and any unusual events that warrant investigation.

Question 42

TORF: Sarbanes-Oxley legislation requires organization management to implement adequate control security measures to protect accounting records from unauthorized access and destruction.

Answer 42

TRUE

Question 43

_____________ is actually a special-case purchases system

Answer 43

Payroll processing/system

Question 44

The personnel department prepares and submits ____________________to the prepare payroll function. These documents identify employees authorized to receive a paycheck and are used to reflect changes in hourly pay rates, payroll deductions, and job classification.

Answer 44

personnel action forms

Question 45

Production employees prepare two types of time records:

Answer 45

job tickets
time cards

Question 46

capture the time that individual workers spend on each production job.

Answer 46

Job tickets

Question 47

capture the time the em- ployee is at work.

Answer 47

Time cards

Question 48

TORF: After cost accounting allocates labor costs to the WIP accounts, the charges are summarized in a labor distribution summary and forwarded to the general ledger function.

Answer 48

TRUE

Question 49

A clerk in payroll performs the following tasks:

Answer 49

1.Prepares the payroll register
2. Enters the info into the employee payroll records
3. Prepares employee paychecks
4. Sends the paychecks to the distribute paycheck function
5. Files the time cards, personnel action form, and coy of the payroll register.

Question 50

TORF: A form of payroll fraud involves submitting time cards for nonexistent employees. To prevent this, many companies use a payexpert to distribute the paychecks to employees.

Answer 50

False. paymaster

Question 51

Upon receipt of the voucher packet, the cash disbursements function prepares a single check for the entire amount of the payroll and deposits it in the __________

Answer 51

payroll imprest account

Question 52

A form of payroll fraud involves submitting time cards for employees who no longer work for the firm. How to prevent this?

Answer 52

the personnel action form helps payroll keep the employee records current

Question 53

TORF: The time-keeping function and the personnel function should be separated.

Answer 53

TRUE

Question 54

Sometimes employees will clock in for another worker who is late or absent. __________ should observe the time-keeping process and reconcile the time cards with actual attendance.
A. employees
B. manager
C. HR
d. supervisor

Answer 54

d. supervisor

Question 55

The assets associated with the payroll system are:

Answer 55

labor and cash

Question 56

The following are examples of independent verification controls in the payroll system:

Answer 56

1. Verification of time
2. Paymaster
3. Accounts payable
4. General ledger

Question 57

or moderate-sized and large organizations, payroll processing is often integrated within the __________________

Answer 57

human resource management (HRM) system

Question 58

TORF: The paymaster system captures and processes a wide range of personnel-related data, including employee benefits, labor resource planning, employee relations, employee
skills, and personnel actions (pay rates, deductions, and so on), as well as payroll.

Answer 58

False. HR system

Question 59

TORF: HRM systems need to
provide real-time access to personnel files for purposes of direct inquiries and recording changes in employee status as they occur.

Answer 59

TRUE

Question 60

_____________________ makes changes to the employee file in real time via terminals. These changes
include additions of new employees, deletions of terminated employees, changes in dependents, changes
in withholding, and changes in job status (pay rate)

Answer 60

The personnel department

Question 61

____________________ enters job cost data (real time or daily) to create the __________________

Answer 61

The cost accounting department; labor usage file

Question 62

Upon receipt of the approved time cards from the supervisor at the end of the week, the time-keeping
department creates the current __________________

Answer 62

attendance file

Question 63

are the property, plant, and equipment used in the operation of a business.

Answer 63

Fixed assets

Question 64

A firm’s
_______________________ processes transactions pertaining to the acquisition, maintenance, and disposal of its
fixed assets.

Answer 64

fixed asset system

Question 65

_______________ usually begins with the departmental manager (user) recognizing the need to obtain a new asset or replace an existing one.

Answer 65

Asset Acquisition

Question 66

_________________ typically have authority to approve purchases below a
certain materiality limit.

Answer 66

Department managers

Question 67

________________ involves adjusting the fixed asset subsidiary account balances as the assets (excluding
land) depreciate over time or with usage.

Answer 67

Asset Maintenance

Question 68

Common depreciation methods in use are:

Answer 68

straight line,
sum-of-the-years’ digits, double-declining balance,
and units of production.

Question 69

TORF: Depreciation calculations are transactions that the fixed asset system must be designed to anticipate
internally when no external event (source document) triggers the action. An important record used to initiate this task is the depreciation agenda.

Answer 69

False. depreciation schedule.

Question 70

it shows when and how much depreciation to record. It also shows when to stop
taking depreciation on fully depreciated assets. This information in a management report is also useful for
planning asset retirement and replacement

Answer 70

depreciation schedule

Question 71

TORF: When an asset has reached the end of its useful life or when management decides to dispose of it, the
asset may be optionally removed from the fixed asset subsidiary ledger.

Answer 71

False. It must be absolutely removed.

Question 72

TORF: Fixed asset acquisitions should be formal and explicitly authorized.

Answer 72

TRUE

Question 74

Periodically, the _________________________ should review the asset acquisition and approval procedures to determine
the reasonableness of factors used in the analysis. These include the useful life of the asset, the original financial cost, the proposed cost savings as a result of acquiring the asset, the discount rate used, and the
capital budgeting method used in the analysis.

Answer 74

internal auditor

Question 75

The conversion cycle consists of both ________________________ related to manufacturing products for sale.

Answer 75

physical and information activities

Question 76

The_____________ is the formal plan and authorization to begin production. This document describes the specific products to be made, the quantities to be produced in each batch, and the manufacturing timetable for starting and completing production.

Answer 76

production schedule

Question 77

this specifies the types and
quantities of the raw material (RM) and subassemblies used in producing a single unit of finished product. The RM requirements for an entire batch are determined by multiplying the ___________ by the number
of items in the batch.

Answer 77

Bill of materials (BOM)

Question 78

this shows the production path that a particular batch of product follows during manufacturing.

Answer 78

route sheet

Question 79

Distinguish BOM from the route sheet

Answer 79

Whereas the BOM specifies material requirements, the route sheet specifies the sequence of operations (machining or assembly) and the standard time allocated to each task

Question 80

The _______________ draws from BOMs and route sheets to specify the materials and
production (machining, assembly, and so on) for each batch. These, together with move tickets, initiate the manufacturing process in the production departments.

Answer 80

work order (or production order)

Question 81

this records work done in each work center and authorizes the movement of the job or batch from one work center to the next.

Answer 81

move ticket

Question 82

________________ authorizes the storekeeper to release materials (and subassemblies) to individuals or work centers in the production process

Answer 82

materials requisition

Question 84

We first examine the production planning and control function. This consists of two main activities:

Answer 84

(1) specifying materials and operations requirements
and (2) production scheduling.

Question 85

The actual production operations begin when workers
obtain raw materials from ________________ in exchange for materials requisitions.

Answer 85

storekeeping

Question 86

TORF: Upon receipt of the last move ticket, the open work order
file is opened.

Answer 86

False. closed

Question 87

The inventory control function consists of three main activities:

Answer 87

1. it provides production planning and control with status reports on finished goods and raw materials inventory.
2. , the inventory control function is continually involved in updating the raw material inventory records from materials requisitions, excess materials requisitions, and materials return tickets.
3. upon receipt of the work order from the last work center, inventory control records the completed
   production by updating the finished goods inventory records

Question 88

TORF: An objective of inventory control is to minimize total inventory cost while ensuring that surplus
inventories exist to meet current demand.

Answer 88

False. adequate inventories

Question 89

A commonly used inventory model is the _________________

Answer 89

economic order quantity (EOQ) model

Question 90

The objective of the EOQ model is to

Answer 90

reduce total inventory costs

Question 91

_________________ of the conversion cycle record the financial effects of the physical events that
are occurring in the production process.

Answer 91

Cost accounting activities

Question 92

TORF: In the traditional manufacturing environment, production planning and control authorize the production activity via a formal work order. This document reflects production requirements, which are the
difference between the expected demand for products (based on the sales forecast) and the FG inventory on hand.

Answer 92

TRUE

Question 93

TORF: Move tickets signed by the employee in each work center authorize activities for each batch and for
the movement of products through the various work centers.

Answer 93

False. only supervisors have authorization in signing move tickets

Question 94

TORF: Materials requisitions and excess materials requisitions authorize the storekeeper to store materials to the work centers

Answer 94

False. release materials

Question 95

TORF: The production planning and control department is organizationally together
from the work centers

Answer 95

False. segregated

Question 96

TORF: Another control objective is to segregate record keeping from asset custody

Answer 96

TRUE

Question 97

TORF: The supervisors in the work centers oversee the usage of RM in the production process. This helps
to ensure that all materials released from stores are used in production and that waste is minimized.
Employee time cards and job tickets must also be checked for accuracy

Answer 97

TRUE

Question 98

TORF: The HR department also observe and review timekeeping activities. This promotes accurate employee time cards and job tickets.

Answer 98

False. Supervisors

Question 99

TORF: Firms often limit access to sensitive areas, such as storerooms, production work centers, and FG
warehouses. Control methods used include identification badges, security guards, observation devices, and various electronic sensors and alarms.

Answer 99

TRUE

Question 100

TORF: The use of actual costs provides a type of access control. By specifying the quantities of material
and labor authorized for each product, the firm limits unauthorized access to those resources. To
obtain excess quantities requires special authorization and formal documentation

Answer 100

False. standard costs

Question 101

A method of control that
also supports an audit trail is the use of ____________________

Answer 101

prenumbered documents.

Question 102

TORF: Cost accounting reconciles the materials and labor usage taken from materials requisitions and job
tickets with the prescribed standards.

Answer 102

TRUE

Question 103

TORF: The FG department also fulfills an important verification function by checking the total movement of products from WIP to FG. This is done by reconciling journal vouchers from cost accounting and
summaries of the inventory subsidiary ledger from inventory control

Answer 103

False. GL department

Question 104

TORF: internal and external auditors periodically verify the RM and FG inventories on hand through
an estimate count. They compare actual quantities against the inventory records and make adjustments
to the records when necessary

Answer 104

False. physical count

Question 105

TORF: World-class companies motivate and treat employees like appreciating assets. To activate the talents of
everyone, decisions are pushed to the lowest level in the organization. The result is a flat and responsive organizational structure.

Answer 105

TRUE

Question 106

TORF: The goal of lean production is improved efficiency and effectiveness in every area, including product design, supplier interaction, factory operations, employee management, and customer relations.

Answer 106

TRUE

Question 107

_____________involves getting the right products to the right place, at the right time, in the right quantity while minimizing waste and remaining flexible.

Answer 107

Lean Manufacturing

Question 108

____________involves pulling products from the consumer end (demand), rather than pushing them from the production end (supply).

Answer 108

Pull processing

Question 109

TORF: Success of the pull processing model requires minimal defects in RM, WIP,
and FG inventory. P

Answer 109

False. zero defects

Question 110

TORF: Consumers demand lowest-priced quality product and seek the cost-benefit analysis.

Answer 110

False. Consumers demand quality and seek the lowest-priced quality product.

Question 111

TORF: All activities that do not add value and maximize the use of scarce resources must be eliminated.

Answer 111

TRUE

Question 112

THE hallmark of lean manufacturing firms is their success in ________________________________

Answer 112

inventory reduction

Question 113

TORF: Long machine setup procedures cause delays in production and
encourage overproduction.

Answer 113

TRUE

Question 114

In contrast, lean companies
meet the challenges of modern consumerism by achieving _____________________.

Answer 114

manufacturing flexibility

Question 115

__________ is at the heart of the lean manufacturing philosophy

Answer 115

Automation

Question 116

By replacing ___ with _____________, a
firm can reduce waste, improve efficiency, increase quality, and improve flexibility.

Answer 116

labor; automation

Question 117

describes an environment in which modern automation exists in the form of islands
that stand alone within the traditional setting.

Answer 117

Islands of Technology (IOT)

Question 118

The islands employ ____________________________________ machines that can perform multiple operations with little human involvement.

Answer 118

computer numerical controlled (CNC)

Question 119

is a completely automated environment with the objective
of eliminating non–value-added activities. A _______________________ facility makes use of group technology cells composed
of various types of CNC machines to produce an entire part from start to finish in one location.

Answer 119

Computer-integrated manufacturing (CIM)

Question 120

are computer-controlled conveyor systems that carry raw materials from stores to the shop floor and finished products to the warehouse. The operational advantages of _____________ technology over manual systems include reduced errors, improved inventory control, and
lower storage costs

Answer 120

automated storage and retrieval systems (AS/RS)

Question 121

Engineers use _______________ to design better
products faster. ___________________ systems increase engineers’ productivity, improve accuracy by automating repetitive design tasks, and allow firms to be more responsive to market demands.

Answer 121

Computer-aided design (CAD)

Question 122

is the
use of computers to assist the manufacturing process. It focuses on the shop floor and the control of
the physical manufacturing process.

Answer 122

Computer-aided manufacturing (CAM)

Question 123

A company’s ________________ includes
all the steps in the process that are essential to producing a product. These are the steps for which the customer is willing to pay.

Answer 123

value stream

Question 124

Companies pursuing lean manufacturing often use a tool called a_______________________ to graphically represent their business processes to identify aspects of it that are wasteful and should be removed.

Answer 124

value stream map (VSM)

Question 125

TORF: Traditional standard costing techniques emphasize manufacturing performance rather than financial performance.

Answer 125

False. opposite

Question 126

torf: Standard costing motivates nonlean behavior in operations.

Answer 126

TRUIE

Question 127

is a method of allocating costs to products and services to facilitate better planning and control. It accomplishes this by assigning cost to activities based on their use of
resources and assigning cost to cost objects based on their use of activities.

Answer 127

Activity-based costing (Abc)

Question 128

describe the work performed in a firm. Preparing a purchase order, readying a product
for shipping, or operating a lathe are examples of activities.

Answer 128

activities

Question 129

are the reasons for performing activities. These include products, services, vendors, and
customers. For example, the task of preparing a sales order (the activity) is performed because a customer (the cost object) wishes to place an order

Answer 129

cost objects

Question 130

The complexities of ABC have caused many firms to abandon this method in favor of a simpler accounting model called ___________.

Answer 130

value stream accounting.

Question 131

is an automated production planning and control system used to support inventory management.

Answer 131

MATERIALS REQUIREMENT PLANNING (MRP)

Question 132

is an extension of MRP that has evolved beyond the confines of inventory management. It is both a
system and a philosophy for coordinating a wide range of manufacturing activities. It integrates product manufacturing, product engineering, sales order processing, customer billing, human resources, and
related accounting functions.

Answer 132

MRP II

Question 133

integrates
departments and functions across a company into one system of integrated applications that is connected to a single common database. This enables various departments to share information and communicate with each other

Answer 133

ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS

Question 134

A lean manufacturing company will have an ERP system that is capable of external communications with its customers and suppliers through _______________.

Answer 134

electronic data interchange (EDI)

Question 135

TORF: Chapter 1 showed that an efficient information system captures and stores data only once and makes this
single source available to all users who need it. This is possible in the flat-file environment.

Answer 135

False. not possible

Question 136

TORF: If update messages are not properly disseminated, then some users may
not record the change and will perform their duties and make decisions based on outdated data

Answer 136

TRUE

Question 137

Another problem with the flat-file approach is the user’s inability to obtain additional information as his
or her needs change. This problem is called

Answer 137

task-data dependency

Question 138

_________________ is the central concept of the database approach.

Answer 138

Data sharing (the absence of ownership)

Question 139

Which of the following is incorrect?
Database management resolves the problems identified in flat-file through:
a. No data redundancy
b. Single update
c. Current values
d. Task-data independence
e. Task-data dependence

Answer 139

e. Task-data dependence

Question 140

TORF: The database approach diversifies all the firm’s information eggs in each basket. It is essential, therefore, to
take very good care of the baskets

Answer 140

False. it centralizes all eggs in one basket

Question 141

Standing between the users’ programs and the physical database is the

Answer 141

Database management system (DBMS).

Question 142

The purpose of the DBMS is to provide ____________ to the database.

Answer 142

controlled access

Question 143

The most
common database approaches used for business information systems are the

Answer 143

hierarchical,
the network,
and the relational models.

Question 144

TORF: Because of certain conceptual similarities, the hierarchical and network databases
are termed navigational or structured models.

Answer 144

TRUE

Question 145

Methods of how users access the database

Answer 145

1. via user application
2. via direct query

Question 146

The ____________provides a controlled environment to assist (or prevent) user access to the database and to
efficiently manage the data resource.

Answer 146

DBMS

Question 147

Each DBMS model accomplishes these objectives differently, but
some typical features include:

Answer 147

1. Program devevlopment
2. Backup and recovery
3. Database usage reporting
4. Database access

Question 148

_________________________ is a programming language used to define the physical database to the
DBMS.

Answer 148

Data definition language (DDL)

Question 149

TORF: The DDL defines the database on three levels called views: the internal view, the conceptual view (schema), and the user view (subschema).

Answer 149

TRUE

Question 150

The ____________________ presents the physical arrangement of records in the database.
This is the lowest level of representation, which is one step removed from the physical database. The _____________ describes the structure of records, the linkages between them, and the physical arrangement
and sequence of records in a file.

Answer 150

internal view

Question 151

_____________represents the database logically
and abstractly, rather than the way it is physically stored. This view allows users’ programs to call for data without knowing or needing to specify how the data are arranged or where the data reside in the
physical database.

Answer 151

conceptual view (schema)

Question 152

_____________defines how a particular user sees the portion of the
database that he or she is authorized to access. To the user, the user view is the database. Unlike the other views, many distinct views like this exists.

Answer 152

User view (Subschema)

Question 153

________________is the proprietary programming language that a particular DBMS uses to retrieve, process, and store data.

Answer 153

Data manipulation language (DML)

Question 154

is a fourth-generation, nonprocedural language with many commands that allow users to
input, retrieve, and modify data easily

Answer 154

structured query language (SQL)

Question 155

TORF: The RETRIEVE command is a powerful tool for retrieving data.

Answer 155

False. SELECT command

Question 156

is responsible for managing the database resource.
Multiple users sharing a common database requires organization, coordination, rules, and guidelines to
protect the integrity of the database

Answer 156

database administrator (DBA)

Question 157

describes every data element in the database. This enables all users (and programmers) to share a common view of the data resource and greatly facilitates the analysis of user needs.

Answer 157

Data dictionary

Question 158

This is the lowest level of the database. The __________________consists of magnetic spots on magnetic
disks. The other levels of the database (for example, the user view, conceptual view, and internal view)
are abstract representations of this level

Answer 158

physical database

Question 159

At the physical level, the database is a collection of records and files. Relational databases are based
on the _______________.

Answer 159

indexed sequential file structure

Question 160

are constructed from the data model with each entity in the model being transformed into a separate physical table. Across the top of each table are attributes forming columns.

Answer 160

Physical Database tables

Question 161

TORF: Logically related tables need to be physically connected to achieve the associations described in the data model.

Answer 161

TRUE

Question 162

Such tables exhibit negative operational symptoms CALLED _______________.

Answer 162

anomalies

Question 163

three specific types of anomaly

Answer 163

update anomaly
insertion anomaly
deletion anomaly

Question 164

results from data redundancy in an unnormalized table.

Answer 164

update anomaly

Question 165

Because
the vendor does not supply the organization with any inventory items, the supplier data cannot be added
to the table. This is called _________.

Answer 165

insertion anomaly

Question 166

involves the unintentional deletion of data from a
table

Answer 166

deletion anomaly

Question 167

The database anomalies described are symptoms of structural problems within tables called
____________.

Answer 167

dependencies

Question 168

The _______________ involves identifying and removing structural dependencies
from the table(s) under review.

Answer 168

normalization process

Question 169

TORF: When unnormalized tables are split into multiple 3NF tables, they need to be linked together via foreign
keys so the data in them can be related and made accessible to users.

Answer 169

TRUE

Question 170

_______begins by identifying the primary entities of the business function in question. With this backdrop, the focus will be on the following six phases of database design, which are collectively known as __________________:

Answer 170

view modeling

Question 171

The normalization issues that needed resolution are:

Answer 171

1. Repeating group data in purchase order (PO)
2. Repeating group data in receiving report (RR)
3. Transitive Dependencies

Question 172

TORF: The normalized tables should be rich enough to support the views of all users of the system being modeled.

Answer 172

TRUE

Question 173

command identifies the tables used in creating the view.

Answer 173

FROM

Question 174

command specifies how rows in the Inventory, Part-Supplier, and Supplier tables are to
be matched to create the view. In this case, the three tables are algebraically joined on the primary keys
PART-NUM and SUPPLIER-NUMBER.

Answer 174

WHERE

Question 175

command identifies all of the attributes to be contained in the view. When the same attribute appears in more than one table (for example, PART-NUM), the source table name must also be
specified.

Answer 175

SELECT

Question 176

is used to make the view visually attractive and easy to use; can suppress unnecessary data from
the view, such as duplicated fields and the key values in the Inventory/Vendor link table

Answer 176

report program

Question 177

TORF: The view modeling process described previously pertained to only one business function—the purchases
system

Answer 177

TRUE

Question 178

Combining the data needs of all users into a single schema or enterprise-wide view is called _________.

Answer 178

view integration

Question 179

During data processing, account balances pass through a state of __________, in which their
values are incorrectly stated. This occurs during the execution of any accounting transaction.

Answer 179

temporary inconsistency

Question 180

To achieve data currency, simultaneous access to individual data elements by multiple sites needs to be
prevented. The solution to this problem is to use a ______________, which is a software control (usually
a function of the DBMS) that prevents multiple simultaneous accesses to data.

Answer 180

database lockout

Question 181

TORF: Distributed databases can be distributed using either the partitioned or replicated technique.

Answer 181

TRUE

Question 182

__________ approach splits the central database into segments or partitions that are distributed to their primary users.

Answer 182

PARTITIONED DATABASE

Question 183

A _________ occurs here because
there is mutual exclusion to data, and the transactions are in a wait state until the locks are removed.

Answer 183

deadlock

Question 184

____________are effective in
companies in which there exists a high degree of data sharing but no primary users.

Answer 184

Replicated databases

Question 185

torf: The primary justification for a replicated database is to support read-only queries.

Answer 185

TRUE

Question 186

_________ is the presence of complete and accurate data at all remote sites.

Answer 186

Database concurrency

Question 187

A commonly used method for concurrency control is to

Answer 187

serialize transactions