Midterm Practice _Solution

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Dartmouth College *

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Accounting

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Apr 3, 2024

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Student name:__________ MULTIPLE CHOICE - Choose the one alternative that best completes the statement or answers the question. 1) Accounting information systems: A) Are always computerized. B) Report only accounting information. C) Include records, processes and reports. D) Are for computer games. 2) A simple information system includes all of the following elements except : A) Processing. B) Storage. C) Input. D) Reporting. 3) Which of the following best describes a business model? A) A simple, abstract representation of a business process or processes. B) A sequence of business activities. C) An evaluation of potential business process improvements. D) None of the choices are correct. 4) Business models provide value in all of the following areas except which one? A) Employee performance appraisal. B) Managing complexity. C) Specifying systems requirements. D) Eliciting requirements for new systems. Version 1 1

5) Which of the following best describes the purpose of a gateway in a Business Process Modeling Notation (BPMN) activity diagram? A) Shows where the work takes place. B) Describes the sequence of workflow. C) Affects the flow of the business process. D) Controls branching and merging 6) Which of the following is the best description of an association? A) A group of classes. B) Grouping of items. C) The relationship between two classes. D) The number of times one class is related to another. 7) Which of the following best describes the purpose of a primary key? A) Allows linking two or more tables. B) Indicates the minimum multiplicities for an association. C) Matches values of foreign keys in other classes. D) Uniquely identifies each instance of the class. 8) What is the best description of the relationship between instructor and course in the following UML class diagram? A) One-to-zero. B) One-to-many. C) Zero-to-many. D) Many-to-many. Version 1 2

9) Which of the following tasks cannot be performed through queries in access? A) Retrieve and display data. B) Calculations of data. C) Data sorting. D) Create and update relationships. 10) In Microsoft Access, we use tables in a database for: A) Data entry. B) Data storage. C) Data retrieval. D) Two of these choices are correct. Version 1 3

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ESSAY. Write your answer in the space provided or on a separate sheet of paper. 11) Some would argue that the role of accounting is simply as an information provider. Others suggest that accountants serve the role of business analyst. Which role produces more value for a company like Starbucks? In the area of accounting information systems, what specifically can the accountant do to serve as a business analyst to help address business opportunities? Version 1 4

12) Identify the classes and associations in the following narrative and draw a class diagram with multiplicities: Barb maintains a real estate tracking system for Orange County. There are currently 34 incorporated cities and 15 unincorporated communities in the county. Barb tracks all of these as cities. Within each city, there is at least one and could be many neighborhoods. Within each neighborhood, there is at least one and likely many houses. For each house, Barb tracks information for all the sales in the last 20 years, although some houses have not been sold in the last 20 years. 13) What are the three main advantages of relational databases? Version 1 5

14) Using the Cash Receipt Table below, show the output if the following SQL command is given: Cash Receipt: Remittance Advice# Amount Bank Account# Customer Number Cashier Number Date RA-1 1,666 BA-6 25-JUL-2014 C-2 E-39 RA-2 10,000 BA-7 26-JUL-2014 C-2 E-39 RA-3 72,000 BA-7 15-AUG-2014 C-1 E-39 RA-4 32,600 BA-7 15-AUG-2014 C-5 E-39 RA-5 1,669 BA-6 25-AUG-2014 C-2 E-39 SELECT SUM (Amount) FROM [Cash Receipt] Where [Customer Number] =’C- 15) Using the Cash Receipt Table in the previous question, show the SQL command which will return the result table below. Remittance Advice# Amount Bank Account# Customer Number Cashier Number Date RA-3 72,000 BA-7 15-AUG-2014 C-1 E-39 RA-4 32,600 BA-7 15-AUG-2014 C-5 E-39 Version 1 6

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16) BPMN 17) Databases 18) Vlookup Write a Vlookup Function to include the title in the first table getting info from the table on the right. 19) Pivot Table What would you enter in the Pivot Table Fields to get the average salary by position? Version 1 7

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Answer Key Test name: Midterm Practice Fa22 1) C 2) D 3) A 4) A 5) D 6) C 7) D 8) D 9) D 10) B Version 1 9

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11)Answers will vary! Accountants carry out an important function by providing information. However, it is arguable that accountants can add value to a company by serving as a business analyst; that is, understand what information needs to be collected and then help in its interpretation. 12) 13)● Flexibility and Scalability : relational data models are able to handle changes in business world quickly and easily. ● Simplicity : A relational data model is a relatively simple model that is easy to communicate to both database users and database developers. ● Reduced Information Redundancy : A relational data model requires each piece of data to be recorded only in one place eliminating the need for information to be stored in multiple places in the organization. 14) 13,335 Version 1 10

15)SELECT * FROM [Cash Receipt] WHERE Date = ‘15-AUG-2014’; Or, SELECT * FROM [Cash Receipt] WHERE Amount > 32000; (or other valid expression for Amount) 16) a. Solution should look similar to the following model: Eat Breakfast Prepare for School Check Weather Dress Put on Jacket + take umbrella Skip Jacket, Umbrella Alarm Sounds Drive to School Park and Walk to Class Walk to School/Class rain likely sunny b. Same as Part a but add an intermediate timer event to indicate the wait between arriving at school and going to class. Eat Breakfast Prepare for School Check Weather Dress Put on Jacket + take umbrella Skip Jacket, Umbrella Alarm Sounds Drive to School Park the car Walk to School rain likely sunny Go to Class Wait until class scheduled to begin c. Same as Part a, but instead of driving, Larry texts Jazmin for a ride to school. If she can give him a ride, he rides to school with her. If not, he walks to school. Version 1 11

Eat Breakfast Prepare for School Check Weather Dress Put on Jacket + take umbrella Skip Jacket, Umbrella Alarm Sounds Text Jazmin for ride Walk to School rain likely sunny Ride with Jazmin Ride? Yes No 17) a. Customer table, sales table, cash receipt table are some examples. Students include a variety of tables containing subscriber data, such as movie ratings. b. Customer table could include the following attributes: customer#, customer name, customer email address, customer phone#, customer zip Sales table could include the following attributes: sales#, sales date, customer#, item#, employee# Cash receipt table could include the following attributes: cash receipt#, cash receipt amount, cash receipt date, customer#, sales# etc. c. The customer# may have information in the data dictionary such as data type: integer, validation: required. Customer name may have data type: text. Customer zip may have field length: Cash receipt amount has data type: currency. d. Netflix tries to trace its customer information to find out the features of their customer in order to improve its product and improve its customer service. The company is also interested in sales and cash receipts information to analyze its profitability and manage its cash flows. Version 1 12

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