Chapter 8
Organizing and Manipulating the Data in Databases
True-False Questions
1.
Microsoft Access is an example of a database, not a database management system.
2.
Microsoft Access is an example of a database management system, not a database.
3.
Microsoft Access uses a key symbol to identify the primary record key in a database table.
4.
It is not possible to save a table in Microsoft Access unless you also identify a primary record
key.
5.
A good primary record key to use for a table of employee records that you might create in Access
is the employee’s last name.
6.
The conventional prefix for the name of a table is “tbl.”
7.
To create a relationship between two tables in Microsoft Access, you should use the Queries
window.
8.
To create a relationship between two tables in Microsoft Access, you should use the
Relationships window.
9.
An example of a data type for a data field in the record of an Access table is “Text.”
10.
An example of a data type for a data field in the record of an Access table is “Number.”
11.
The inability to delete a parent record if it has subordinate or “child records” in a relational
database is enforced by using “Referential Integrity” in Microsoft Access.
12.
The inability to delete a parent record if it has subordinate or “child records” in a relational
database is enforced by using “Parental Hierarchy” in Microsoft Access.
13.
A template that you can create in Microsoft Access and that prompts users for expected values is
called a “mask.”
14.
A useful guideline to follow when creating data fields containing text is to assign at least 50
characters to it.
15.
A useful guideline to follow when creating data fields containing text is to limit data fields to
reasonable lengths.
16.
The guideline recommending that you create “mnemonic names for data fields” means that you
should name data fields that rhyme with their data types.
17.
A DBMS is a type of hardware.
18.
A DBMS is a type of software.
19.
DDL is an acronym for “data definition language.”
20.
Databases are the same thing as database management systems.
21.
A DBMS is an efficient database table in third normal form.
22.
When purchasing a new database management system, managers should focus on the
system’s technological capabilities rather than its compatibility with current systems.
23.
An example of a data type for a database record field is “Memo.”
24.
An example of an input mask for an Access data field is “000\-00\-0000.”
25.
Database designers typically store employee Social Security numbers as “Long Integer”
data types.
26.
DML stands for “data management logic.”
27.
Database management systems allow their users to create “input masks” which help to
prevent input errors.
28.
A database schema is a plan of the entire database.
29.
A database subschema is a plot that can often be discovered with forensic accounting.
30.
SQL is an example of a database query language.
31.
OLAP is notable for its “drill-down capability.”
32.
Online analytical processing enables a computer system to display information that must
be computed from the data stored in a database.
33.
Pivot tables are powerful statistical tools, but allow the user little flexibility in selecting
what data can be analyzed.
34.
Object-oriented databases are used to archive older data that management no longer
needs to process.
35.
Multimedia databases have rendered traditional text databases useless.
36.
It is not necessary for data to be “clean” or accurate if they are stored in a data
warehouse.
37.
If creating a data mart is not cost effective, management should consider creating a data
warehouse, which typically uses less money and time to design.
38.
Data warehouses are only used for analyzing current accounting data.
39.
Using Microsoft Access, “referential integrity” enables you to delete a record on the
“one” side of a one-to-many relationship.
40.
Using Microsoft Access, you can delete a record from the “many” side of a one-to-many
relationship, even if referential integrity is enforced.
41.
A dynaset is the set of records that results from a query.
42.
A dynaset is the total set of records in a database table.
43.
Using Microsoft Access to create a select query with multiple criteria (all of which you
want satisfied at the same time), you should specify them on the same Criteria line of the
query.
Using Microsoft Access to create a select query with multiple criteria (all of which you
want satisfied at the same time), you should specify them on separate Criteria lines of the
query.
An OR operation (query) in Microsoft Access requires you to use multiple Criteria lines
to create the query.
If you wish to create a select query with alternate criteria using Microsoft Access (e.g.,
you wish to see a list of all customers living in zip codes 12345 or 12366), you should
specify them on separate Criteria lines of the query.
44.
45.
46.
53.
An update query in Microsoft Access is an example of an action query that enables you to
increase the prices by ten percent for all those products starting with product code “123.”
An append query in Microsoft Access is an example of an action query that enables you
to systematically add the term “Jr.” to individual names in a customer database.
A delete query in Microsoft Access is an example of an action query that enables you to
delete all those records in a table satisfying specific criteria.
It is not necessary to spell accurately or correctly when creating queries in Microsoft
Access because such matters as case or spelling are corrected automatically by the
system’s spell checker.
It is not possible to conduct multi-table queries using Microsoft Access because each
table in the system is independent of the others.
Microsoft Access can create a well-functioning database for you using Wizards, and there
is no need to understand database design or normalization.
Foreign keys are necessary in a database because every record must have a foreign key.
54.
Validation rules are useful to prevent data entry errors in databases.
47.
48.
49.
50.
51.
52.
Multiple-Choice Questions
55.
A database management system is:
A.
A set of computer files
B.
A set of one or more computer programs
C.
A set of data to be processed by a computer
D.
A manual accounting information system
56.
Database management systems are important to accountants because:
A.
They automate file storage tasks and enable accountants to generate
worthwhile financial reports
B.
They eliminate data redundancy
C.
They are unique data structures which accountants have never used before
D.
They are easy to develop and therefore save money
E.
They are energy efficient
57.
Database management systems can be implemented on:
A.
Mainframe computers only
B.
Mainframe and minicomputers only
C.
Mainframes, minicomputers, and microcomputers
D.
Microcomputers only
58.
A disadvantage of database management systems is that:
A.
They are not flexible
B.
They cannot be implemented on microcomputers
C.
They rarely support file inquiries
D.
They are often machine dependent (e.g., not all DBMSs can run on all types
of computers)
59.
An advantage of using a drop-down box in an Access database is that:
A.
It helps users avoid input errors
B.
It provides an input mask for data entries
C.
It automatically screens numeric data for incorrect values
D.
all of these are correct
60. All of the following are advantages of drop-down boxes in Access except:
a)
It limits users to valid input choices
b)
It takes a small amount of room, even if the number of choices is large
c)
It always limits users to numeric entries
d)
The entries for the combo box can be stored in a separate table
61. You can instruct Access to display a particular error message if you use this property:
a)
Validation rule
b)
Validation text
c)
Validation message
d)
Validation error
62. If you require a data entry in an Access database to fall between two dates
a)
(rather than between two numeric values):
b)
You should use a select query using one line
c)
You should use a select query, using two lines
d)
You should use a validation rule and the word “between”
e)
This is impossible to require in Access
63. A database developer can require Access to display records in an ascending sequence using
this data field property:
a. Organize
b. Index
c. Reorganize
d. Sequencing
64. A “default value” for an Access data field is:
a. The value of last resort
b. A value that Access will assume if the user does not enter one
c. A value that Access will take from the last record entered into the system
d. none of these
65. An advantage of defining a default value for an Access data field is that it:
a. Assures that the data in all records will be exactly the same for that field
b. Eliminates data redundancy
c. Helps create subsequent queries on that field
d. Saves typing, and probably errors
66. The purpose of an input mask is to:
a. Disguise data when they are first input into a database
b. Transform data from alphabetic to numeric formats
c. Help users avoid data entry errors
d. Hide sensitive data such as passwords onscreen
67. At the time that a user starts to input data into a database, an “input mask” for a telephone
number in an Access database might look like:
a. xxx-xxx-xxxx
b. abc-def-ghij
c. ( _ _ _ ) _ _ _ - _ _ _ _
d. none of these
68. The value that a database will use if the user does not provide an alternate value is called
a(n):
a. Asset value
b. Text value
c. Control value
d. Default value
69. To perform a range test of the “hours worked” data field for an employee, you should store
the term “Between 0 and 40” in which of these properties in Access?
a. Text
b. Testing procedure
c. Validation rule
d. Validation text
70. To perform a range test on the hours worked data field in an Access database that requires
the entry to be at least 0 and no more than 40, you should express this requirement as:
a. At least 0; Not more than 40
b. 0<= X <= 40
c. Between 0 And 40
d. none of these
71. The purpose of using validation tests in the record definition of a database is to:
a. Make sure the database works properly
b. Avoid data entry errors
c. Ensure normalized data
d. Verify that the user is authorized to enter data in the database
72. In Access, a validation rule triggers at the time when:
a. The user enters a value that falls outside the allowable range
b. The DBMS first uses the data in a report
c. The user first requests the database to test data with a menu command
d. The user powers up Access and loads that particular database
73. DML stands for:
a. Distributed management logic
b. Data management logic
c. Data management language
d. Data manipulation language
74. When Access links records to one another in different tables, the foreign key in one record
refers to the _______ in another record.
a. Primary key
b. Secondary key
c. Foreign key
d. Linkage key
75. Which tool enables a DBMS to extract only a subset of records from a database?
a. Table
b. Query
c. Validation test
d. none of these
76. One purpose of a data manipulation language is to:
a. Create data fields
b. Define the record structure
c. Create queries on the data
d. all of these
77. All of these are examples of action queries that you can create in Microsoft Access except:
a. Append query
b. Update query
c. Make table query
d. Delete query
e. Validation query
78. You can increase the prices of selected products systematically using Microsoft’s:
a. Append query
b. Update query
c. Make table query
d. Delete query
e. Select query
79. You could append the term “Jr.” to selected names in a customer database using
Microsoft’s:
a. Append query
b. Update query
c. Make table query
d. Select query
e. none of these (this is not possible using an action query)
80. A school administrator wishes to select the names of all students who have taken at least
130 units of credit at your university to see if they qualify for graduation. Which of these is
the best type of query to use for this task?
a. Append query
b. Update query
c. Make table query
d. Select query
e. Make report query
81. A school administrator wishes to select the names of all students who live in a certain city.
That city has exactly two zip codes in it. Which of these would be the best approach to use
for this task?
a. Perform two separate select queries, using only one zip code for each task
b. Perform a single select query, placing the zip codes on the same Criteria line of
the query
c. Perform a single select query, placing the zip codes on separate Criteria lines of
the query
d. Perform a single, update query
e. none of these (this is not possible using Microsoft Access)
82. Which of these is a desirable guideline to follow when creating queries with Microsoft
Access?
a. Spell accurately
b. Don’t worry about capitalization
c. Join each table at least twice to ensure their connectivity
d. Name each query you create “Query”
83. Which of these is an example of a data query language?
a. ABC
b. SQL
c. DDL
d. JPG
84. OLAP stands for:
a. Object Language for Access Programming
b. Object Level Analytical Programming
c. Online Analytical Processing
d. none of these
85. Sorting and Indexing database records are similar in that:
a. Neither require underlying table records
b. Both require the user to first define data validation rules
c. Both reorganize the way record data appear in outputs
d. none of these
86. Sorting records are unlike indexing records in that:
a. Sorting physically rewrites records on disks whereas indexing does not
b. Sorting requires a primary key whereas indexing does not
c. Indexing requires a separate database file whereas sorting does not
d. none of these
87. Which of these is true about finding data in multimedia databases?
a. It is not possible to search them because graphics have no text keys for searching
b. It is not possible to search them because audio objects have no text keys for
searching
c. It is possible to search for items in them because such characteristics as “speaker”
or “subject” can be used as search parameters
d. It is possible to search for items in them if the name of the embedded graphics or
audio file is also known
88. All of these are characteristics of the data stored in a data warehouse except:
a.
b.
c.
d.
Data are clean of errors
Data are defined uniformly
Data are stored in consistent formats
Data are simplified, and thus cannot be used to answer complex questions
89. Organizations sometimes pool the historical data from various, separate organizational
databases into a common body of information called a(n):
a. Data pool
b. Data warehouse
c. Amazon database
d. Franchise database
90. Another word for “cleaning” the data in preparation for storing it in a data warehouse in
order to ensure uniform accuracy is:
a. Scrubbing
b. Sanitizing
c. Validating
d. Coding
91. As a general rule, creating data warehouses is:
a. Easy
b. Habit forming
c. Challenging but often worth the cost
d. Challenging, and historically rarely worth the cost
92. Using Access, which of these terms is not associated with defining a data field within a record?
a)
Field name
b)
Data type
c)
Currency value
d)
Description
93. Using Access, which of the following is not a recognized data type?
a. yes/no
b. Year
c. Currency
d. Date
94. To create a query that calculates the total amount for a sale, you would likely need to
include the following tables in your query:
a.
Customers, Employees, and Cash Receipts
b.
Customers, Employees, and Sales
c.
Sales, Inventory, and Cash Receipts
d.
Sales, Inventory, and the relationship table Sales/Inventory
95. Database-As-A-Service (DAAS) refers to databases that:
a.
b.
c.
d.
Allow firms to outsource their databases to cloud service providers
Are designed to record information about service providers
Allow firms to create their own databases using mobile service providers
Are designed to improve customer service
96. Q8-1 What types of data can be stored in modern databases?
a. Text and graphics only
b. Text only
c. Text, graphics, video files, audio files, and programming code
d. None of the above can be stored in databases
97. Q8-2. The difference between a database management system (DBMS) and a database is:
a. Nothing—these terms are synonyms
b. The first is hardware, the second is software
c. The first is program software, the second is proprietary data and related files
d. The first refers to a complete accounting system, the second refers to a subset of
that
98. Q8-3. An example of a validation rule is:
a. An input value must be an integer
b. An input value must also have a default value
c. An input value must be between 0 and 40
d. You cannot delete parent records that have child records associated with them
99. Q8-4. To construct a select query in Microsoft Access in which you want to satisfy two
conditions
a. simultaneously—that is, implement an And operation—you should:
b. Specify both criteria in separate fields of the Criteria line of the query
c. Specify both criteria in the same field of the Criteria line of the query
d. Specify each criterion in separate fields and in separate Criteria lines of the
query
e. Give up; this is not possible in Microsoft Access
100. Q8-5. To adjust the minimum wage of all payroll employees to the current federal level,
you should use a(n):
a. Update
b. Append query
c. Find minimums query
d. Tax expert
101. Q8-6. To identify all those employees receiving payroll checks but who have no
matching record in a payroll master file, you should:
a. Use an auditor
b. Find unmatched records query
c. Use cross-tabs query
d. Update query
102. Q8-7. All of the following are examples of DBMSs except:
a. Access
b. Oracle
c. DB2
d. SQL
103. Q8-8. All of the following are examples of action queries except:
a. Update query
b. Append query
c. Delete query
d. Find missing data query
104. Q8-9. The difference between using an update query and updating a single record is:
a. Nothing—both are the same
b. The first updates all selected records, the second affects only one record
c. The first updates more than one table, the second updates only one record
d. None of these is correct
105. Q8-10 Which of these database tools is an accounting manager most likely to use to
perform online, “drill down” analyses
a. Pivot tables
b. OLAP
c. HTML web pages
d. SQL
106. Q8-11. SQL is an example of:
a. A tool to perform online analytical processing
b. A database management system
c. A query language
d. A multimedia database
107. Microsoft uses this symbol to represent the "many" side of a "one-to-many" relationship:
a. &
b. N
c. √
d. d) ∞
108. This is the Access tool that prohibits users from deleting parent records with child records
(i.e., records related in a one-to-many relationship):
a. Referential integrity
b. Mnemonic naming
c. Integrative relationships
d. Data typing
e. None of these is correct
109. Which one of these is not a good guideline to follow when creating tables in a relational
database?
a. Design first, create tables later
b. Name tables systematically, using conventional "tbl" prefixes
c. Use mnemonic names for data fields
d. Assign at least 50 characters to each text field
e. Use consistent data types for primary and foreign key fields
110. In Access, the terms "size," "data type," and "input mask" are mostly closely associated
with:
a. A table
b. A record
c. A data field
d. A database
111. The following is the definition of which term? "using a set of data analysis and statistical
tools to detect relationships, patterns or trends among stored data"
a. Database
b. Data mining
c. Data warehouse
d. Data integrity
e. Cloud computing
112. You are defining a database table. Which of these data types would be best for the social
security number field of an employee table?
a. Text
b. Memo
c. Currency
d. Any of these
e. Numeric
113. Which of the following are examples of calculated fields in a report?
a. All of these
b. Quantity
c. Years of service
d. Phone numbers
e. Prices
114. All of these are examples of DBMS EXCEPT:
a. Access
b. SQL Server
c. Sybase
d. Oracle
e. SQL
115. What is the BEST reason why databases do not store calculated fields as normal parts of
a database?
a. There is no reason not to store calculated fields
b. It is redundant because the fields can be computed from a record's basic data
c. Storage space has become too expensiv
d. Calculated values (e.g. a student's GPA) depend on static data that do not change
116. All of the following are possible SQL statements EXCEPT:
a. Select
b. Alert
c. Update
d. From
e. Delete
Short Answer Questions
63.
What are the purposes of accounting codes?
Chapter 7 discussed a number of purposes. Among the uses of accounting codes are the
following: to uniquely identify accounting data (more than one person or product may have the
same name), to compress data (written descriptions are generally much longer than a code), to
classify data (codes facilitate classification either manually or electronically), and to convey
special meanings (codes can be used to indicate such things as credit ratings, credit limits, prices,
or passwords).
64.
What is the difference between a data flow diagram and a system flowchart?
Data flow diagrams are logical descriptions of a system whereas systems flowcharts capture a
physical view of the system. The data flow diagram would show processes, similarly to a
systems flowchart. The systems flowchart, however, is likely to show whether the
processes are performed by computer, manually, or by another device. Flow lines in the
data flow diagram would show input and output items. These would either go to a data
source or destination or a data store. The flowchart would show inputs and outputs apart
from flow lines. They might be depicted in manual files, disk files, tape files, documents,
etc. Both flowcharts and data flow diagrams may be designed to show increasing levels
of detail. For instance, a context data flow diagram corresponds to a high level systems
flowchart and each usually shows only one overall process for the revenue cycle.
65.
What does offshoring business processes mean?
Offshoring means that companies have outsourced one or more business functions (processes) to
companies that are not located in the US. According to a recent META Group report
(www.metagroup.com, Worldwide IT Benchmark Report, 2004), India continues to be
the preferred offshore country with more than 500,000 knowledge workers. Other
countries compete with India for this offshore business – such as Russia, the Philippines,
Ireland, Israel, and China.
Matching Questions
For the following terms find the correct definition below and place the letter of that response in
the blank space next to the term. Each definition is used only once – there are four terms that are
not used.
Definitions:
A. Organizational structure for the general ledger
B. Codes that help the user remember what they represent mnemonic codes
C. A sequential set of numbers used to identify customer accounts, employee payroll checks,
D.
E.
F.
G.
H.
I.
customer sales invoices, and so forth
A list of conditions – for example, a purchase order has an authorization signature but
contains some inaccurate or missing information exception report
A collection of activities and work flows in an organization that creates value business
process
Combining two or more codes to create a new code group code
Maintaining customer records is an important function sales process
Software to gather, maintain, and use these data to provide better customer service and
customer loyalty CRM software
Begins with a request (or an order) for goods or services
J. List of differences between quantities or amounts on the purchase order, the receiving
report, and the purchase invoice
K. A new technology that is used in the sales and the purchasing processes RFID tags
L. This business model is a result of networked enterprises and globalization business-
without-boundaries
M. When companies have production or work completed in countries like India, China,
Canada, Mexico, or Malaysia off-shoring
N. When companies contract with other companies to do certain tasks, such as human
resources, finance and accounting, customer services, training, and IT BPO
O. Software that collects corporate knowledge, data, and business rules to improve core
processes BPM software
1
2
3
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5
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7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
.
TRUE-FALSE
F
28
T
29
T
30
F
31
F
32
T
33
F
34
T
35
T
36
T
37
T
38
F
39
T
40
F
41
T
42
T
43
F
44
T
45
T
46
F
47
F
48
T
49
T
50
T
51
T
52
F
53
F
54
T
T
T
T
T
F
F
F
F
F
F
F
T
T
F
T
F
T
T
T
F
T
F
F
F
F
T
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
MULTIPLE CHOICE
B
92
C
A
93
C
C
94
B
D
95
D
A
96
C
C
97
C
B
98
C
C
99
A
B
100
A
B
101
B
D
102
D
C
103
D
C
104
B
D
105
B
C
106
C
C
107
D
B
108
A
A
109
D
D
110
C
A
111
B
B
112
A
C
113
C
E
114
E
B
115
B
B
116
B
D
C
A
B
C
C
A
C
D
B
A
C
MATCHING