Accounting Information Systems, 12e (Romney/Steinbart)
Chapter 18 Implementing an REA Model in a Relational Database
1) Integrating separate REA diagrams developed for individual transaction cycles into a single,
comprehensive enterprise-wide data model
A) is possible.
B) requires understanding what the cardinalities in each separate diagram reveal about the organization's
business policies and activities.
C) provides a single comprehensive enterprise-wide model of the organization.
D) All of the above are true.
Answer: D
Page Ref: 525
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
2) The primary key for a Sales-Inventory table that consists of the Sales Invoice Number and the
Inventory Item Number, is known as a
A) concatenated key.
B) condensed key.
C) double key.
D) dual key.
Answer: A
Page Ref: 532
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
3) When using an REA diagram to develop a database, many-to-many relationships must be
A) broken into multiple one-to-one relationships.
B) combined into a single one-to-one relationship.
C) combined into a one-to-many relationship.
D) broken into multiple one-to-many relationships.
Answer: D
Page Ref: 530
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
,5) Which of the following is not one of the steps in implementing an REA diagram in a relational
database?
A) implement many-to-many relationships with foreign keys
B) create tables for entities
C) assign attributes to tables and identify primary keys
D) implement one-to-many relationships with foreign keys
Answer: A
Page Ref: 530
Objective: Learning Objective 2
Difficulty : Easy
AACSB: Analytic
6) An integrated REA diagram merges multiple copies of ________ and ________ entities but retains
multiple copies of ________ entities.
A) resource; event; agent
B) event; agent; resource
C) resource; agent; event
D) None of the above. An integrated REA diagram merges multiple copies of all entities.
Answer: A
Page Ref: 528
Objective: Learning Objective 1
Difficulty : Easy
AACSB: Analytic
7) An integrated REA diagram could contain multiple copies of
A) customers.
B) sales.
C) inventory.
D) sales-inventory.
Answer: A
Page Ref: 528
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
8) An integrated REA diagram merges multiple copies of some entities in order to
A) minimize the repetition of agent entities.
B) maximize the legibility of the diagram by avoiding the need to have relationship lines cross one
another.
C) Both A and B are true.
D) Both A and B are false.
Answer: B
Page Ref: 528
Objective: Learning Objective 1
Difficulty : Difficult
AACSB: Reflective Thinking
, 9) Combining REA diagrams for individual transaction cycles into a single, enterprise-wide model adds
two more rules to the three basic principles for drawing REA diagrams. Which of the following is not
one of those two new rules?
A) Every resource must be linked to at least one event that increments that resource and to at least one
event that decrements that resource.
B) If a specific event can be linked to more than one other type of event, but cannot be linked
simultaneously to all of those other events, then the minimum cardinality between that event and every
other event with which it may be associated must be 0.
C) If a specific event can be linked to more than one other type of event, but cannot be linked
simultaneously to all of those other events, then the maximum cardinality between that event and every
other event with which it may be associated must be 0.
D) All of the above are new rules for drawing integrated REA diagrams.
Answer: C
Page Ref: 530
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
10) Concerning a correctly drawn enterprise-wide REA diagram, which of the following statements is
not true?
A) Every event must be linked to at least one resource.
B) Merging two transaction cycles on a common event may affect the minimum cardinalities between
the merged event and the other events.
C) Events can only be merged if they share the same resources and events.
D) Creating a set of tables from an REA diagram automatically results in a well-structured relational
database.
Answer: C
Page Ref: 530
Objective: Learning Objective 1
Difficulty : Moderate
AACSB: Analytic
11) Which of the following is not one of the three steps to implementing an REA diagram in a relational
database?
A) Assign attributes to appropriate tables.
B) Create a table for each distinct entity in the diagram and for each many-to-many relationship.
C) Every event must be linked to at least one resource.
D) Use foreign keys to implement one-to-one and one-to-many relationships.
Answer: C
Page Ref: 530
Objective: Learning Objective 2
Difficulty : Moderate
AACSB: Analytic
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