AIS FINALS Flashcards
1
Q
______________ include the tasks involved in identifying inventory needs, placing the order, receiving the inventory, and recognizing the liability.
A
Purchases procedures
2
Q
When inventories drop to a predetermined reorder point, a ___________________
is prepared and sent to the prepare purchase order function to initiate the purchase process.
A
Purchase requisition
3
Q
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.
A
blind copy
4
Q
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.
A
Blind copy
5
Q
TORF: The blind copy is an important device in reducing exposure in this cycle
A
TRUE
6
Q
Upon completion of the physical count and inspection, the receiving clerk prepares a ___________________
stating the quantity and condition of the inventories.
A
receiving report
7
Q
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
A
TRUE
8
Q
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.
A
Standard cost system
9
Q
Updating an _________________________________________________ requires additional financial information, such as a copy of the supplier’s invoice when it arrives.
A
Actual cost inventory ledger
10
Q
Once the reconciliation is complete, the transaction is recorded in the purchases journal and posted to the supplier’s account in the _______________________________
A
AP subsidiary ledger
11
Q
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.
A
open AP file
12
Q
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
A
False. The debit entry for perpetual is DR Inventory-control, while it is “Purchases” for periodic inventory method
13
Q
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.
A
vouchers payable system
14
Q
__________ 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.
A
Vouchers
15
Q
TORF: Each voucher is recorded in the voucher storage system
A
False. voucher register
16
Q
The______________
reflects the AP liability of the firm.
A
voucher register
17
Q
The AP clerk files the cash disbursement voucher,
along with supporting source documents, in the ___________________
A
vouchers payable file
18
Q
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
A
TRUE
19
Q
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.
A
cash disbursements system
20
Q
A
21
Q
TORF: The cash disbursements process ends in the AP department by identifying items that have come due.
A
False. the process begins
22
Q
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.
.
A
voucher packet
23
Q
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.
A
TRUE
24
Q
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:
A
DR Accounts Payable
CR Cash
25
TORF: The voucher packet is filed in the closed voucher file.
TRUE
26
Subsystems under Transaction Authorization
Purchase subsystem
Cash Disbursement subsystem
27
Subsystems under Segregation of Duties
Segregation of Inventory control from the Warehouse
Segregation of the General Ledger and Accounts Payable from Cash Disbursements
28
Close supervision reduces the chances of two types of exposure:
(1) failure to properly inspect the assets
(2) the theft of assets
29
What happens if you provide the receiving clerks with quantity information via an open PO, instead of a blind copy?
They may be tempted to transfer this information to the receiving report without performing a physical count.
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.
False. Supervision is critical.
31
TORF: A receiving clerk should take custody of the packing slip while supervisors count and inspect the goods.
FALSE. It´s the opposite.
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.
TRUE
33
Subsystems of Independent Verification
Independent Verification by Accounts payable
Independent Verification by the General Ledger Department
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 ___________.
open purchase requisition file
35
TORF: Note that to provide proper authorization control, the purchasing department is seg- regated from the inventory control department, which executes the transaction.
FALSE. It´s the opposite.
36
who receives the purchase requisitions and sorts them by vendor, and prepapres a multipart PO for each vendor?
Purchasing Department
37
Vendor mailing information is retrieved from the ___________ to produce hard copy purchase requisition documents, which go to the purchasing department.
valid vendor file
38
TORF: The greatest advantage of the automated system over its manual counterpart is improved ability to manage inventory needs.
TRUE
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.
False. it scans daily
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.
The Reengineered System
41
TORF: In automated expenditure system, segregation of duties is not needed, thus optional
False. These documents describe the automated actions taken by the system and allow management to spot errors and any unusual events that warrant investigation.
42
TORF: Sarbanes-Oxley legislation requires organization management to implement adequate control security measures to protect accounting records from unauthorized access and destruction.
TRUE
43
_____________ is actually a special-case purchases system
Payroll processing/system
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.
personnel action forms
45
Production employees prepare two types of time records:
job tickets
time cards
46
capture the time that individual workers spend on each production job.
Job tickets
47
capture the time the em- ployee is at work.
Time cards
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.
TRUE
49
A clerk in payroll performs the following tasks:
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.
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.
False. paymaster
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 __________
payroll imprest account
52
A form of payroll fraud involves submitting time cards for employees who no longer work for the firm. How to prevent this?
the personnel action form helps payroll keep the employee records current
53
TORF: The time-keeping function and the personnel function should be separated.
TRUE
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
d. supervisor
55
The assets associated with the payroll system are:
labor and cash
56
The following are examples of independent verification controls in the payroll system:
1. Verification of time
2. Paymaster
3. Accounts payable
4. General ledger
57
or moderate-sized and large organizations, payroll processing is often integrated within the __________________
human resource management (HRM) system
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.
False. HR system
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.
TRUE
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)
The personnel department
61
____________________ enters job cost data (real time or daily) to create the __________________
The cost accounting department; labor usage file
62
Upon receipt of the approved time cards from the supervisor at the end of the week, the time-keeping
department creates the current __________________
attendance file
63
are the property, plant, and equipment used in the operation of a business.
Fixed assets
64
A firm’s
_______________________ processes transactions pertaining to the acquisition, maintenance, and disposal of its
fixed assets.
fixed asset system
65
_______________ usually begins with the departmental manager (user) recognizing the need to obtain a new asset or replace an existing one.
Asset Acquisition
66
_________________ typically have authority to approve purchases below a
certain materiality limit.
Department managers
67
________________ involves adjusting the fixed asset subsidiary account balances as the assets (excluding
land) depreciate over time or with usage.
Asset Maintenance
68
Common depreciation methods in use are:
straight line,
sum-of-the-years’ digits, double-declining balance,
and units of production.
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.
False. depreciation schedule.
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
depreciation schedule
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.
False. It must be absolutely removed.
72
TORF: Fixed asset acquisitions should be formal and explicitly authorized.
TRUE
73
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.
internal auditor
75
The conversion cycle consists of both ________________________ related to manufacturing products for sale.
physical and information activities
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.
production schedule
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.
Bill of materials (BOM)
78
this shows the production path that a particular batch of product follows during manufacturing.
route sheet
79
Distinguish BOM from the route sheet
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
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.
work order (or production order)
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.
move ticket
82
________________ authorizes the storekeeper to release materials (and subassemblies) to individuals or work centers in the production process
materials requisition
83
84
We first examine the production planning and control function. This consists of two main activities:
(1) specifying materials and operations requirements
and (2) production scheduling.
85
The actual production operations begin when workers
obtain raw materials from ________________ in exchange for materials requisitions.
storekeeping
86
TORF: Upon receipt of the last move ticket, the open work order
file is opened.
False. closed
87
The inventory control function consists of three main activities:
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
88
TORF: An objective of inventory control is to minimize total inventory cost while ensuring that surplus
inventories exist to meet current demand.
False. adequate inventories
89
A commonly used inventory model is the _________________
economic order quantity (EOQ) model
90
The objective of the EOQ model is to
reduce total inventory costs
91
_________________ of the conversion cycle record the financial effects of the physical events that
are occurring in the production process.
Cost accounting activities
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.
TRUE
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.
False. only supervisors have authorization in signing move tickets
94
TORF: Materials requisitions and excess materials requisitions authorize the storekeeper to store materials to the work centers
False. release materials
95
TORF: The production planning and control department is organizationally together
from the work centers
False. segregated
96
TORF: Another control objective is to segregate record keeping from asset custody
TRUE
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
TRUE
98
TORF: The HR department also observe and review timekeeping activities. This promotes accurate employee time cards and job tickets.
False. Supervisors
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.
TRUE
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
False. standard costs
101
A method of control that
also supports an audit trail is the use of ____________________
prenumbered documents.
102
TORF: Cost accounting reconciles the materials and labor usage taken from materials requisitions and job
tickets with the prescribed standards.
TRUE
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
False. GL department
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
False. physical count
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.
TRUE
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.
TRUE
107
_____________involves getting the right products to the right place, at the right time, in the right quantity while minimizing waste and remaining flexible.
Lean Manufacturing
108
____________involves pulling products from the consumer end (demand), rather than pushing them from the production end (supply).
Pull processing
109
TORF: Success of the pull processing model requires minimal defects in RM, WIP,
and FG inventory. P
False. zero defects
110
TORF: Consumers demand lowest-priced quality product and seek the cost-benefit analysis.
False. Consumers demand quality and seek the lowest-priced quality product.
111
TORF: All activities that do not add value and maximize the use of scarce resources must be eliminated.
TRUE
112
THE hallmark of lean manufacturing firms is their success in ________________________________
inventory reduction
113
TORF: Long machine setup procedures cause delays in production and
encourage overproduction.
TRUE
114
In contrast, lean companies
meet the challenges of modern consumerism by achieving _____________________.
manufacturing flexibility
115
__________ is at the heart of the lean manufacturing philosophy
Automation
116
By replacing ___ with _____________, a
firm can reduce waste, improve efficiency, increase quality, and improve flexibility.
labor; automation
117
describes an environment in which modern automation exists in the form of islands
that stand alone within the traditional setting.
Islands of Technology (IOT)
118
The islands employ ____________________________________ machines that can perform multiple operations with little human involvement.
computer numerical controlled (CNC)
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.
Computer-integrated manufacturing (CIM)
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
automated storage and retrieval systems (AS/RS)
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.
Computer-aided design (CAD)
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.
Computer-aided manufacturing (CAM)
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.
value stream
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.
value stream map (VSM)
125
TORF: Traditional standard costing techniques emphasize manufacturing performance rather than financial performance.
False. opposite
126
torf: Standard costing motivates nonlean behavior in operations.
TRUIE
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.
Activity-based costing (Abc)
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.
activities
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
cost objects
130
The complexities of ABC have caused many firms to abandon this method in favor of a simpler accounting model called ___________.
value stream accounting.
131
is an automated production planning and control system used to support inventory management.
MATERIALS REQUIREMENT PLANNING (MRP)
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.
MRP II
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
ENTERPRISE RESOURCE PLANNING (ERP) SYSTEMS
134
A lean manufacturing company will have an ERP system that is capable of external communications with its customers and suppliers through _______________.
electronic data interchange (EDI)
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.
False. not possible
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
TRUE
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
task-data dependency
138
_________________ is the central concept of the database approach.
Data sharing (the absence of ownership)
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
e. Task-data dependence
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
False. it centralizes all eggs in one basket
141
Standing between the users’ programs and the physical database is the
Database management system (DBMS).
142
The purpose of the DBMS is to provide ____________ to the database.
controlled access
143
The most
common database approaches used for business information systems are the
hierarchical,
the network,
and the relational models.
144
TORF: Because of certain conceptual similarities, the hierarchical and network databases
are termed navigational or structured models.
TRUE
145
Methods of how users access the database
1. via user application
2. via direct query
146
The ____________provides a controlled environment to assist (or prevent) user access to the database and to
efficiently manage the data resource.
DBMS
147
Each DBMS model accomplishes these objectives differently, but
some typical features include:
1. Program devevlopment
2. Backup and recovery
3. Database usage reporting
4. Database access
148
_________________________ is a programming language used to define the physical database to the
DBMS.
Data definition language (DDL)
149
TORF: The DDL defines the database on three levels called views: the internal view, the conceptual view (schema), and the user view (subschema).
TRUE
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.
internal view
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.
conceptual view (schema)
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.
User view (Subschema)
153
________________is the proprietary programming language that a particular DBMS uses to retrieve, process, and store data.
Data manipulation language (DML)
154
is a fourth-generation, nonprocedural language with many commands that allow users to
input, retrieve, and modify data easily
structured query language (SQL)
155
TORF: The RETRIEVE command is a powerful tool for retrieving data.
False. SELECT command
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
database administrator (DBA)
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.
Data dictionary
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
physical database
159
At the physical level, the database is a collection of records and files. Relational databases are based
on the _______________.
indexed sequential file structure
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.
Physical Database tables
161
TORF: Logically related tables need to be physically connected to achieve the associations described in the data model.
TRUE
162
Such tables exhibit negative operational symptoms CALLED _______________.
anomalies
163
three specific types of anomaly
update anomaly
insertion anomaly
deletion anomaly
164
results from data redundancy in an unnormalized table.
update anomaly
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 _________.
insertion anomaly
166
involves the unintentional deletion of data from a
table
deletion anomaly
167
The database anomalies described are symptoms of structural problems within tables called
____________.
dependencies
168
The _______________ involves identifying and removing structural dependencies
from the table(s) under review.
normalization process
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.
TRUE
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 __________________:
view modeling
171
The normalization issues that needed resolution are:
1. Repeating group data in purchase order (PO)
2. Repeating group data in receiving report (RR)
3. Transitive Dependencies
172
TORF: The normalized tables should be rich enough to support the views of all users of the system being modeled.
TRUE
173
command identifies the tables used in creating the view.
FROM
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.
WHERE
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.
SELECT
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
report program
177
TORF: The view modeling process described previously pertained to only one business function—the purchases
system
TRUE
178
Combining the data needs of all users into a single schema or enterprise-wide view is called _________.
view integration
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.
temporary inconsistency
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.
database lockout
181
TORF: Distributed databases can be distributed using either the partitioned or replicated technique.
TRUE
182
__________ approach splits the central database into segments or partitions that are distributed to their primary users.
PARTITIONED DATABASE
183
A _________ occurs here because
there is mutual exclusion to data, and the transactions are in a wait state until the locks are removed.
deadlock
184
____________are effective in
companies in which there exists a high degree of data sharing but no primary users.
Replicated databases
185
torf: The primary justification for a replicated database is to support read-only queries.
TRUE
186
_________ is the presence of complete and accurate data at all remote sites.
Database concurrency
187
A commonly used method for concurrency control is to
serialize transactions
188
