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ACCT302_Ch 5, 6, 7, 8

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Quiz on ACCT302_Ch 5, 6, 7, 8, created by Jenna Williams on 21/04/2019.
Jenna Williams
Quiz by Jenna Williams, updated more than 1 year ago
Jenna Williams
Created by Jenna Williams over 5 years ago
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Question 1

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Quote class and the Order class? (Products, Quote, Order, Sunset Partner, Customer)
Answer
  • Quotes and orders are entered into the system at the same time.
  • Each quote may result in many future Orders.
  • The same Sunset Partner both prepares quotes and records orders.
  • Each order must result from a prior quote.

Question 2

Question
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Order class and the Products class?
Answer
  • Each order must specify the same products as the previous quote.
  • Each product has been ordered at least once.
  • An order does not have to include a product.
  • An order may include many products.

Question 3

Question
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Cash Receipt and Cash classes? (Products, Order, Cash Receipt, Cash)
Answer
  • Each cash receipt is deposited into one bank account.
  • Each order increases accounts receivable.
  • The company only has one bank account.
  • Some cash receipts are not deposited into a bank account.

Question 4

Question
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Orders and Cash Receipt classes? (Cash Receipt 0..1 Order 1..*)
Answer
  • Some customers pay for their orders in advance.
  • Some orders result in several payments from the customers.
  • Each cash receipt pays for at least one order, but it could pay for many orders.
  • Each cash receipt pays for a minimum of 0 orders and a maximum of 1 order.

Question 5

Question
Refer to the following diagram. Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Employees and the Sales classes? (Employees 1..1 Sales 0..*) Multiple Choice Only one employee participates in each sale. Several employees participate in each sale. Some employees do not participate in sales. Some employees participate in several sales.
Answer
  • Only one employee participates in each sale.
  • several employees participate in each sale.
  • Some employees do not participate in sales.
  • Some employees participate in several sales.

Question 6

Question
Which of the following activities is not associated with the sales and collection business process?
Answer
  • Recording customer payments.
  • Maintaining vendor records.
  • Selling products and services.
  • Billing customers.

Question 7

Question
Which of the following best describes the orchestration in a BPMN activity diagram?
Answer
  • Shows the interaction of messages between participants in the business process.
  • Hides activities that are not of interest in the analysis of the business process.
  • Shows the sequence of activities within one pool.
  • Follows the sequence flow from start to end.

Question 8

Question
Which of the following is not one of the elements to be identified when developing business rules?
Answer
  • Important business events.
  • Conditions that affects the intention/objective for an event.
  • Access controls that limit who can use information.
  • Actions to be taken based on conditions

Question 9

Question
Business rules are an example of which COSO concept?
Answer
  • Internal control
  • Control activities
  • Control environment
  • Activity models

Question 10

Question
Which of the following best describes the use of type images in UML class modeling?
Answer
  • Allow companies to include graphic images in class models.
  • Used to enumerate a many-to-many association between two REA classes.
  • Allow modelers to distinguish between types of activities in an activity diagram.
  • Allow categorization of REA classes based on management’s information needs.

Question 11

Question
Consider the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Sales Orders class and the Cash Receipts class?
Answer
  • A single cash receipt may apply to only one sales order.
  • Sales orders and cash receipts must be entered into the system at the same time.
  • Customers may pay for sales orders in multiple payments.
  • An employee might never record a sales order.

Question 12

Question
Consider the following diagram. How will the database relationship between Customers and Sales Orders be implemented?
Answer
  • The Sales Order ID will be included as a foreign key in the Customers table.
  • The Customer ID will be included as a foreign key in the Sales Orders table.
  • The Customer ID will be included as a primary key in the Customer table.
  • The Sales Order ID will be included as a primary key in the Customer table.

Question 13

Question
Consider the following diagram. Which of the following best describes how the relationship between Sales Orders and Products will be implemented in the resulting database?
Answer
  • A new table will be created that contains both Sales Order ID and Product ID as its composite primary key.
  • The Product ID will be included as a foreign key in the Sales Orders table.
  • The Sales Order ID will be included as a foreign key in the Products table.
  • The Quantity Ordered field will be included as a foreign key in the Products table.

Question 14

Question
In the generic REA model for the sales and collections process, the multiplicities between the Sales and Cash Receipts classes are displayed with question marks. Which of the following best explains this?
Answer
  • The direction of process flow depends on the nature of the business.
  • The quantities of items sold can't be determined until the sale occurs.
  • The actual values will depend on the nature of the business.
  • The customer determines the multiplicities for this association

Question 15

Question
Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Orders and Cash Receipt classes?
Answer
  • Some customers pay for their orders in advance.
  • Some orders result in several payments from the customers.
  • Each cash receipt pays for at least one order, but it could pay for many orders.
  • Each cash receipt pays for a minimum of 0 orders and a maximum of 1 order.

Question 16

Question
Refer to the following UML class diagram to answer the question below about the relational database based on this model. The purchase orders table would have five foreign keys.
Answer
  • True
  • False

Question 17

Question
The Cash Disbursements table would have three foreign keys.
Answer
  • True
  • False

Question 18

Question
The association between Purchase Orders and Products would be implemented with a linking table.
Answer
  • True
  • False

Question 19

Question
The association between Purchase Orders and Cash Disbursements would be implemented with a linking table.
Answer
  • True
  • False

Question 20

Question
The Purchase Orders table would contain two foreign keys to implement the association with Employees.
Answer
  • True
  • False

Question 21

Question
The Purchases table would have four foreign keys.
Answer
  • True
  • False

Question 22

Question
The association between Purchase Orders and Purchases would be implemented with a linking table. (0..1 to 0..*)
Answer
  • True
  • False

Question 23

Question
The Purchase Orders table would have the same foreign keys as the Purchases table.
Answer
  • True
  • False

Question 24

Question
Each Purchase Order would be ultimately linked to one cash disbursement. (0..1 to 0..1 through Purchases table).
Answer
  • True
  • False

Question 25

Question
The Cash Disbursements table would have three foreign keys.
Answer
  • True
  • False

Question 26

Question
The Products table would include a foreign key to link it to Product Categories. (0...* to 0..1)
Answer
  • True
  • False

Question 27

Question
The association between Purchase Orders and Cash Disbursements could be implemented with a foreign key in either table but not both.
Answer
  • True
  • False

Question 28

Question
The linking table between Supplier Categories and Product Categories would likely contain the attribute summarizing year-to-date purchases for each supplier category and product category combination.
Answer
  • True.
  • False.

Question 29

Question
The linking table between Purchase Orders and Products would likely indicate the quantity of each product ordered and the quantity of each product received.
Answer
  • True
  • False

Question 30

Question
A query using Purchase Orders and Cash DIsbursements could report accounts payable by showing records where the foreign key was NULL (blank).
Answer
  • True
  • False

Question 31

Question
In a BPMN collaboration model of the purchase process, which of the following is the appropriate term for the message flows between pools?
Answer
  • Orchestration
  • Choreography
  • Collaboration
  • Intermediate event

Question 32

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Purchases and Cash Disbursements classes?
Answer
  • Each supplier must be paid for the purchases from that supplier.
  • Disbursements are made after the purchases are recorded.
  • One purchase can result in multiple payments to the supplier.
  • Each check written to the supplier is for one specific purchase.

Question 33

Question
Which of the following would likely be a foreign key in a purchases table?
Answer
  • Purchase_Order_Date
  • Purchase_Order_Number
  • Supplier_Number
  • Product_Description

Question 34

Question
The following diagram would result in database with how many tables?
Answer
  • 8
  • 6
  • 10
  • 12

Question 35

Question
Application controls limit access to viewing and changing records in a system
Answer
  • True
  • False

Question 36

Question
Which of the following is the best reason that a collaboration model would not be used to diagram the conversion process?
Answer
  • All conversion activities are internal to the organization
  • A collaboration model does not include swimlanes
  • The orchestration of the activities is not shown in a collaboration model.
  • The choreography between pools is not shown in a collaboration model

Question 37

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and Production Authorization classes? Multiple Choice
Answer
  • The employee records the completion of a job and updates finished goods.
  • Each production authorization results in the increase to the quantity on hand of one product.
  • Employees manage multiple products.
  • One employee can authorize production multiple times.

Question 38

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes?
Answer
  • The employee records the completion of a job and updates finished goods.
  • Each production authorization is related to one product.
  • Each product is related to one production authorization.
  • One employee can authorize production multiple times.

Question 39

Question
Which of the following best describes the purpose of a bill of material class?
Answer
  • Links each raw material to one or more finished good items.
  • Shows the issues of raw material items into work in process.
  • Links finished goods to production
  • Shows the raw material usage variance.

Question 40

Question
When creating a UML class diagram to support the conversion process, which of the following approaches provides a way to meet both accounting and general management information requirements?
Answer
  • The COSO framework
  • BPMN guidelines
  • A star schema
  • The REA framework

Question 41

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Materials and the Materials Issue classes?
Answer
  • A Material Issue must include at least one material, but may include many materials.
  • When a material is issued, it is transferred into the Material Issue class.
  • Each material is included in at least one material issue, but may be included in many material issues.
  • A material issue might not include a material.

Question 42

Question
Review the following diagram. Which answer provides the best interpretation Bill of Materials class and its associations?
Answer
  • A material might not be included in any Bills of Materials.
  • The Bill of Materials determines which product should be produced.
  • Bills of Materials act as a type image class that specifies the details of the implied association between products and materials.
  • A Bill of Materials may be associated with many different products.

Question 43

Question
Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and the Labor Operations classes?
Answer
  • Each employee that creates a Material Issue must record at least one Labor Operation.
  • The association between Labor Operations and Employees will be implemented in the database with a Type Image class.
  • An employee may not perform any labor operations.
  • At least one production worker and one supervisor must perform labor operations for each production run.

Question 44

Question
Which of the following is the recommended data type for the Product_number field in the conversion database?
Answer
  • Integer
  • Memo
  • Text
  • Double
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