Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

ACCT 5315 > Chap 14 - Databse design > Flashcards

Chap 14 - Databse design Flashcards

1
Q

Database

A

+ Collection of organized data
+ Used by many different computer applications
+ Manipulated by database management systems (DBMS)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

DBMSs

A

Database management systems, a specialized software packages that manipulate data in database.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Significance of database

A
  1. Critical information
  2. Volume
  3. Distribution
  4. Privacy
  5. Irreplaceable data
  6. Need for accuracy
  7. Internet uses
  8. Big Data
  9. Storing Data in Databases
  10. Data Hierarchy
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

the three important concepts of storing data in databases

A
  1. the data hierarchy
  2. record structures
  3. database keys
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

data hierarchy in ascending order is:

A

data field -> record -> file -> database

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

the first level in the data hierarchy is?

A

data field

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

data field (other names: attributes, column, or field)

A

information that describes a person, event, or object in the database

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

a database record

A

+ the second level of the data hierarchy
+ combines data fields to form a complete record
+ stores all of the information about one file entity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

a file (table in Access)

A

+ the 3rd level of the data hierarchy

+ a set of common records forms a file

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

The part of the data hierarchy that represents one instance of an entity is a

a. field
b. record
c. file
d. database

A

B. record

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Record Structures

A

+ Data fields in each record of a database table

+ Structure is usually fixed

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Database keys

A
  1. primary key

2. foreign key

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Primary key

A

Unique to each record

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Which of these would not be a good primary key for a file of employee records?

a. Social Security Number
b. last name
c. company employee number
d. all of these would make equally good primary keys

A

B. last name

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Foreign keys

A

+ Enable referencing of one or more records

+ Matches primary key of related table

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Additional Database Issues

A 
\+ Cost
\+ Administration
       Database Administrator
\+ Documentation
       Includes a variety of descriptions
       Structures, Contents, Security Features
       Data Dictionary
       Metadata
How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

Database Administrator

A

supervises the design, development, and installation of a large database system and is also the person responsible for maintaining, securing, and changing the database

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

All of the following are items within the data hierarchy except:

a) Database
b) Data field
c) Record
d) all of these items are part of the data hierarchy

A

D.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

The data item which uniquely identifies a computer record in an AIS database table is called the:

a) Pointer address
b) Primary key
c) Employee number
d) Header label
e) Foreign key

A

B.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

The best choice for the primary key in an “Employees” table would be his or her:

a) Last name
b) First name
c) Phone Number
d) Employee number

A

D.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

The foreign key in one database table will always be a _____ key in a linked table.

a) Secondary key
b) Domestic key
c) Primary key
d) all of these are always true

A

C.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

A data dictionary:

a) is a book defining computer terms
b) is a reference document describing how accounting data are collected
c) is usually a computer file that maintains descriptive information about the data items of an accounting information system
d) all of the above

A

C.

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

Data Dictionary

A

describes the data fields in each database record

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

Metadata

A

data about other data. data dictionary is metadata.

25
Q

Within the context of databases, the term “concurrency” refers to the possibility that:
A. A customer of one store might also be a customer of another store
B. Two database users might want to access the same record at the same time
C. A credit entry for a customer requires a debit entry for a matching account
D. None of these

A

B.

26
Q

REA model

A

Resources - Events - Agents
+ Resources: Organization’s assets (cash, RM, equipment, inventory, plant facilities)
+ Events: Activities associated with a business process (sales, purchases, receive goods, hire an employee)
+ Agents: People associated with business activities (customer, employee, manager, vendor)

27
Q

Which of these would be an example of a “resource” in the REA framework?

a) Equipment
b) Inventory
c) Cash
d) all of these are possible examples of resources

A

D.

28
Q

In the REA model, which of these would not be classified as an event?

a. cash sale
b. credit sale
c. hiring a new chief executive
d. date of office picnic

A

D.

29
Q

Steps in Developing Databases with REA

A
  1. Identify Business and Economic Events
  2. Identify Entities
  3. Identify Relationships
  4. Create Entity-Relationships Diagrams
  5. Identify Attributes of Entities
  6. Convert E-R Diagrams into Database Tables
30
Q

Type of events

A
  1. economic events

2. business events

31
Q

Economic events

A

Affect an organisation’s financial statements. eg a sale on account

32
Q

Business events

A

may not affect financial statements but can affect important aspects of an organisation. eg hiring a new CEO, making valuable discovery during R&D

33
Q

In the REA framework, which of these would be recorded as an economic event?

a) Prepare invoices
b) Prepare shipping documents
c) Buying a piece of equipment for cash
d) all of these would be recorded as economic events

A

C.

34
Q

Identify Relationships Among Entities - 2 types of relationships

A

+ Direct relationship

+ Indirect relationship

35
Q

In the REA framework, a database should create a ___ for each entity.

a) Record
b) Table
c) Secondary key
d) all of these

A

B. table

36
Q

Cardinalities

A

Nature of relationships among entities

37
Q

Nature of relationships among entities

A

One-to-one (1:1)
One-to-many (1:N)
Many-to-many (N:N)

38
Q

Which of these is not a cardinality between two database entities?

a. one-to-one
b. none-to-none
c. one-to-many
d. many-to-many

A

B.

39
Q

What is the typical cardinality between a customer and a purchase event?

a. one-to-one
b. many-to-many
c. one-to-many
d. none-to-one

A

C.
page 445 TB: First you will often find that events involve single agents, but that agents are involved in events many times.
Consider the relationship between a “customer” and a “sale”- a one-to-many cardinality. this is because. a given customer can have many sales events, but any given sales is to only one customer.

40
Q

Entity-Relationship (E-R) Diagram

A

Purpose
+ Diagram entities
+ Relationships among entities

Structure
+ Rectangles represent entities
+ Connecting lines represent relationships
+ Cardinality notations

41
Q

An insert anomaly occurs when the database user cannot

a. delete data
b. modify data
c. view data
d. add new data

A

D.

42
Q

Attributes

A

characteristics of entities

43
Q

Normalization

A

+ Methodology ensuring attributes are stored in most appropriate tables
+ Design promotes accuracy
+ Avoids redundancy of data storage

44
Q

3 levels of normalization

A
  1. first normal form
  2. second normal form
  3. third normal form
45
Q

First Normal Form (1NF)

A

+ All data fields are singular

+ Each attribute has one value

46
Q

1NF - Problems

A

+ Data redundancy (repetitive data)
+ Insertion anomaly (a situation where desired data cannot be entered into the database)
+ Deletion anomaly (occurs when more data is deleted than is desired by the database user)

47
Q

Second Normal Form (2NF)

A 
In Second Normal Form (2 NF) when:
   \+ It is in 1 NF
   \+ All data items depend on primary record key
Benefits
   \+ More efficient design
   \+ Eliminates data redundancy
48
Q

Third Normal Form (3NF)

A

In Third Normal Form (3 NF) when:
+ It is in 2 NF
+ Does not contain transitive dependencies
+ Data field A does not determine data field B

Ultimate Goal: Create database in 3 NF

49
Q

A database is in third normal form (3 NF) if it is second normal form and:

a. All the data attributes in a record are well-defined
b. All the data attributes in a record depend on the record key
c. The data contains no transitive dependencies
d. The data can be stored in two or more separate tables

A

C.

50
Q

The purpose of the E-R model is to help database designers:

a) Identify data redundancies
b) Create databases in third normal form
c) Design databases and depict data relationship
d) Answer structured queries about the data in accounting databases

A

C.

51
Q

Within a database context, the relationship between “natural parent” and “child” would most likely be:

a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many

A

B. one to many

52
Q

A typical example of a “one-to-many” relationship is

a) customer to sales
b) inventory items to sales orders
c) sales orders and salespersons
d) none of above

A

A. customer to sales

53
Q

In the E-R model created using the REA framework, a customer would often be linked to sales with a relationship that is:

a) direct between the customer and sales
b) indirect through a cash resources
c) indirect through an employee agent
d) indirect through inventory resource

A

a) a direct between the customer and sales

54
Q

Within a database context, the relationship between “general ledger” and “subsidiary ledger” would most likely be:

a) One-to-one
b) One-to-many
c) Many-to-one
d) Many-to-many

A

b) One-to-many

55
Q

A database is in second normal form if it is a first normal form and:

a) It contains no data redundancies
b) It contains no transitive dependencies
c) All data items depend on primary keys
d) All of these

A

c) All data items depend on primary keys

56
Q

A REA diagram has seven distinct entities. Among these 7 entities, there are one N:N relationships and seven 1:N relationships. How many tables are needed to implement this REA diagram in a relational database?

a) 7
b) 8
c) 14
d) 15

A

B.8

57
Q

Assume that an accounts payable application contains database tables for purchase orders, inventory items, vendors, and purchasing agent. Which of these items would be likely data fields in a purchase order table except:

a) purchasing agent name
b) purchasing agent number
c) date of order
c) order number

A

a) purchasing agent name

58
Q

Assume that accounts payable application contains database tables for purchase orders, inventory items, vendors, and purchasing agent. which of these items would probably be a foreign key in the purchase orders table?

a) order number
b) purchasing agent name
c) purchasing agent number
d) all of these

A

c) purchasing agent number

ACCT 5315 (5 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2025 Bold Learning Solutions. Terms and Conditions