ACC 564 Week 9 Quiz 4 Question 1 � � Shandra Bundawi is a new graduate who has been hired by an old-line, family-owned furniture manufacturing company in the northeast. She has been asked to analyze the company’s accounting information system and to recommend cost-effective improvements. After noting that the production and sales departments use database systems that are entirely separated, she recommends that they be combined. Implementation of her recommendation would benefit the company by contributing to data � � � � � � Question 2 � � Record layouts, definitions, addresses, and indexes will be stored at the ________ level schema. � � � � Question 3 � � The database requirement that foreign keys must be null or have a value corresponding to the value of a primary key in another table is formally called the � � � � � � � � � Question 4 � � The ________ handles the link between the way data are physically stored and each user’s logical view of that data. � � � � � � � � � � Question 5 � � The combination of the database, the DBMS, and the application programs that access the database through the DBMS is referred to as the � � � � � � � � � � Question 6 � � Which type of payroll report includes the details of the current paycheck and deductions as well as year-to-date totals? � � � � � � � � � Question 7 � � The average annual middle-management salary at Folding Squid Technologies is $60,000. If the average turnover rate for middle management is ten employees per year, what is the approximate average annual cost of turnover? � � � � � � � � � � Question 8 � � What is the purpose of a general ledger payroll clearing account? � � � � � � � � � Question 9 � � Which of the following is a control that can be implemented to help prevent paychecks being issued to a “phantom” or “ghost” employee? � � � � � � � � � � � � � � � Question 10 � � The results of an internal audit finds that there is a problem with inaccurate time data being entered into the payroll system. What is an applicable control that can help prevent this event from occurring in the future? � � � � � � � � � � Question 11 � � Cheryl Liao is an accountant at Folding Squid Technologies. While making an adjusting entry to the general ledger, she received the following error message when she tried to save her entry, “The data you have entered does not include a source reference code. Please enter this data before saving.” This message was the result of a � � � � � � � � Question 12 � � Entries to update the general ledger are often documented by which of the following? � � � � � � � � � � � � Question 13 � � Immediately after the adjusting entries are posted, the next step in the general ledger and reporting system is to prepare � � � � � � � � Question 14 � � A type of data entry control that would ensure that adjusting entries are posted to existing general ledger accounts is called a(n) ________ check. � � � � � � � � Question 15 � � Performance reports for cost centers should compare actual versus budget ________ costs. � � � � Question 16 � � The “get” event represents an activity which � � � � � � � Question 17 � � Which of the following transactions is represented by the diagram below? � � � � � � � Question 18 � � The “give” event represents an activity which � � � � � � � � � Question 19 � � Which of the following graphical symbols represents a minimum cardinality of one and a maximum cardinality of many? � � � � � � � Question 20 � � An REA diagram must link every event to at least one ________ and two ________.
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