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Which of the following attributes would NOT need to be included in a query (or set of queries) to determine Cost of Goods Sold (COGS) for an income statement according to the weighted average inventory costing method?


A) Beginning date for income statement period for which COGS is needed
B) Actual unit costs of each inventory item on each purchase
C) Quantities sold of each inventory item on each sale
D) Actual unit selling prices of each inventory item on each sale
E) Quantities purchased of each inventory item on each purchase

F) All of the above
G) C) and D)

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Which of the following relationships represent duality relationships? Which of the following relationships represent duality relationships?   A)  CR/CS, SA/CD, CR/Ca, P/FA, and RS/CR B)  CR/CS and RS/CR only C)  CR/CS, SA/CD, and RS/CR only D)  CR/Ca only E)  P/FA only


A) CR/CS, SA/CD, CR/Ca, P/FA, and RS/CR
B) CR/CS and RS/CR only
C) CR/CS, SA/CD, and RS/CR only
D) CR/Ca only
E) P/FA only

F) B) and D)
G) A) and D)

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Which of the following statements regarding view integration of transaction cycle (business process) level REA models is true?


A) They are always integrated based on a common inventory entity
B) They are only integrated based on an agent entity
C) All transaction cycles include cash, thus the cash entity serves as the only focal point for view integration
D) They may be integrated based on any common entity, regardless of the type of the entity
E) Whenever they share a common resource entity they also always share a common relationship involving that resource entity; both the entity and the relationship serve as integration points

F) A) and E)
G) B) and E)

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Exclusion of an entity or relationship because of inadequate measurement mechanisms is one example of a conceptual level modeling implementation compromise.

A) True
B) False

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Why is it necessary to resolve entity name conflicts when integrating multiple views?

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If entity name conflict is not...

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Using the following tables extracted from Carlisle Company's database, calculate the ending cash balance for the checking account Carlisle has located at First Union. (Assume all beginning balances are zero) Using the following tables extracted from Carlisle Company's database, calculate the ending cash balance for the checking account Carlisle has located at First Union. (Assume all beginning balances are zero)        A)  $2,368,000 B)  $1,847,100 C)  $1,292,900 D)  $ 520,900 E)  None of the above Using the following tables extracted from Carlisle Company's database, calculate the ending cash balance for the checking account Carlisle has located at First Union. (Assume all beginning balances are zero)        A)  $2,368,000 B)  $1,847,100 C)  $1,292,900 D)  $ 520,900 E)  None of the above Using the following tables extracted from Carlisle Company's database, calculate the ending cash balance for the checking account Carlisle has located at First Union. (Assume all beginning balances are zero)        A)  $2,368,000 B)  $1,847,100 C)  $1,292,900 D)  $ 520,900 E)  None of the above


A) $2,368,000
B) $1,847,100
C) $1,292,900
D) $ 520,900
E) None of the above

F) B) and C)
G) A) and D)

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Using the following tables, which inventory stock number has generated the smallest total dollar amount of gross profit, using weighted average unit costing? Using the following tables, which inventory stock number has generated the smallest total dollar amount of gross profit, using weighted average unit costing?     Using the following tables, which inventory stock number has generated the smallest total dollar amount of gross profit, using weighted average unit costing?

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Item 962020 with tot...

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Which of the following is NOT one of the steps in integrating business process level REA "view models"?


A) Re-name relationships as necessary to ensure uniqueness of relationship names
B) Perform set intersections of entity attributes (i.e., in the integrated view, include only those attributes that the entity has in each of the separate views)
C) Either merge the models based on a common entity, or remove the attributes from one copy of the entity and put a slash through the corner to show it is a copy of an existing entity
D) Determining which entity or entities are shared by the view models
E) All of the above are part of view integration

F) B) and D)
G) B) and E)

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Which of the following is a likely benefit of using ER grammar format instead of ER diagram format?


A) No need for entity name conflict resolution
B) Easier identification of overlapping entity/relationship clusters
C) Copies of entities become unnecessary
D) No need for resolution of attribute conflicts
E) No need for relationship conflict resolution

F) C) and D)
G) B) and E)

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The objects on which business process model views are typically most often integrated are


A) Resources
B) Events
C) Agents
D) Duality relationships
E) Date constraints

F) C) and E)
G) A) and D)

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A theoretically pure relational database should never allow a null value in a table.

A) True
B) False

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Homonyms are two or more different words used to describe the same thing.

A) True
B) False

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A compromised implementation in which tasks are materialized as events contains more tables than an uncompromised implementation for the same enterprise.

A) True
B) False

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Mega Manufacturer pays cash to many different external partners including suppliers, employees, independent contractors, shipping partners, banks, and stockholders. Mega Manufacturer wants to use a single database table in which to store information about all its external business partners. Describe the implementation compromise(s) Mega Manufacturer must make to accomplish this.

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At the conceptual level, Mega Manufactur...

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Reduction of query complexity is one reason for compromising logical level models for relationships for which posting foreign keys result in a relatively low percentage of null values.

A) True
B) False

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Relationship structure conflicts exist when the same relationship is assigned different cardinalities in different views.

A) True
B) False

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The resource that is most likely to be found in multiple business processes in all types of organizations is


A) Cash
B) Employee
C) Inventory
D) Sale
E) Cash Disbursement

F) D) and E)
G) None of the above

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The conceptual level implementation compromise that eventually results in an increased number of tables in the resulting database is


A) Exclusion of an entity or relationship because of inadequate measurement mechanisms or because no decision need exists for those data
B) Consolidation of conceptually congruent entities
C) Combined entity key posting
D) Materialization of tasks as event entities
E) Combination of entity sets without generalization

F) A) and B)
G) A) and C)

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Which of the following implementation compromises is made only after the database design is complete and data has been entered?


A) Event activity roll-up
B) Combined entity key posting
C) Collapse of conceptually congruent entities
D) Omission of entity due to inadequate measurement tools
E) Materialization of tasks as entities

F) A) and E)
G) A) and C)

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Which of the following financial statement line items require queries that encompass duality relationships?


A) Net Sales on an Income Statement
B) Accounts Receivable on a Balance Sheet
C) Cost of Goods Sold on an Income Statement
D) Inventory on a Balance Sheet
E) Wages Expense on an Income Statement

F) None of the above
G) All of the above

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