ACC 300 Exam 2 Questions & Answers 2024/2025
Flat file database - ANSWERSa traditional data file storage system
traditional debit/credit, journal ledger AIS architecture
Data files are owned or only used by specific application programs
Drawbacks of Flat Files databases - ANSWERSDatas s...
Flat file database - ANSWERSa traditional data file storage system
traditional debit/credit, journal ledger AIS architecture
Data files are owned or only used by specific application programs
Drawbacks of Flat Files databases - ANSWERSDatas storage: data redundancy results in multiple data
collection actions and duplication
Data updating: requires significant coordination across user groups
Currency of Information: outdated data if updates are not disseminated
Task-Data Dependency: different technologies and data storage formats make data difficult;t to share
Database Model - ANSWERSPools data in one centralized location for use by all users
All data is shared and is entered in the system once; the problem of data redundancy is minimized
Updates can be performed with just a single occurrence; kept current for all users
Database Management System (DBMS) - ANSWERSOperating software that lies between eh data and the
user applications
The DBMS holds all logical data structures and controls access to the data base
The Relational Database Model - ANSWERSThe relational model represents data in two dimensional
tables called "relations"-mathematical terms for table
Use relation and table interchangeably
Several tables from the structure of a relational database
The REA Approach - ANSWERSThe REA model is based upon a database philosophy- data is critical to all
users
It is model oriented rather than account oriented
, User View - ANSWERSa user view is the set of data in a particular format that a given user needs to
perform his/her responsibilities
Traditional accounting systems have not evolved to address the many user views and still embody the
preparer's view rather than the user's views, especially in the area of including non financial information
with the financial information reports
The REA Model - ANSWERSresources, events, agents
Resources - ANSWERSrefer to the things of economic value (assets) of the organization that are not
scarce and under the control of the organization
Events - ANSWERSrefers to activities that affect changes in resources, such as production, exchange,
consumption, and distribution
will focus on economic events that result in data to be accessed, recorded or stored in the database.
Agents - ANSWERSrefer to the individuals, departments, or locations that take part in an economic event
there can be "internal" and "external" agents
Duality - ANSWERSbecause each economic event involves two agents, one who gives and another who
receives there is a "duality" in the model
Developing the REA Model - ANSWERSSystematically identify the set of data needed to aid a decision
maker and then construct an information system model to support the decision maker
The key and starting point is a focus on economic events in the REA model
The remaining steps follow systematically
Step 1 of the REA Model - ANSWERSIdentify the Events Entities
list the key event entities for the business process or transaction cycle using UML association notation
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