This document provides multiple choice questions related to accounting information systems and database structures. It covers topics like database models, normalization, DBMS features, the systems development life cycle, internal controls, and fault tolerant systems. The questions are part of a final exam for an accounting course.

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Acc 340 Final Exam
Three logical database structures include Hierarchical Model, Network Model, Object-O
Relational Model.
A notation showing the relationship among entities is called Cardinalities.
The process of examining and arranging file data in a way that helps avoid problems w
are used or modified later is called _______________.
a) insertions anomaly
b) data manipulation language
c) normalization
Data definition commands, data query commands and report generators are features o
a) data modeling
b) DBMS packages.
c) Systems development life cycle.
Organizational structure for the general ledger is provided by
a) special journals
b) subsidiary ledgers
c) chart of accounts.
AISs depend heavily on the use of codes to record, classify and retrieve financial data.
a) True
b) False
The practice of examining business practices and redesigning them from scratch is call
a) lean manufacturing

2. b) business process reengineering
c) resource management.
d) just-in-time system.
Software solutions that include financial functions interfaced with manufacturing, sales
distribution, and human resources are called
a) value-added reseller
b) application service provider
c) enterprise resource planning systems
Label the four stages in the systems development life cycle.
1. Research and Planning
2. Design
3. Implementation and Testing
4. Maintenance
When installing a new system, the 3 changeover possibilities are
1.)Direct Cutover
2.)Parallel Operation_and
3.)MODULAR
Name two tools used to plan, schedule and monitor the activities during a systems impl
project.
1. Project Evaluation and Review Technique (PERT)
2. GANNT
The objective in designing any internal control system is to provide foolproof protection
internal control risks.
a.) True
b.) False

3. A good Audit Trail enables an accounting manager as well as auditors to follow the path
recorded in transactions form the initial source.
A control activity of an internal control system that focuses on structuring work assignm
employees so that one employee's work activities serve as a check on those of another
called separation of duties.
What kind of analysis should be performed when considering if an internal control proce
be implemented?
a.) expected loss
b.) risk assessment
c.) cost-benefit
Which of the following are examples of fault tolerant systems.
a.) disk mirroring
b.) rollback processing
c.) data backup
d.) all of the above
Control totals are an example of a(n)
a.) output control
b.) input control
c.) processing control
A criticism of the traditional architecture is a lack of integration across functional areas
organization.
a.) True
b.) False

4. means the computer-input device is connected to the CPU so that master files are upd
transactions data are entered.
a.) Report-time processing
b.) Batch processing
c.) Online processing
The _________________________ has been one of the most exciting developments in
telecommunications and networking.
a.) file server
b.) wireless network card
c.) Internet