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DataAnalyticsforAccounting,1e(Richardson)

Chapter2DataPreparationandCleaning

1)Masteringthedatarequiresafirmunderstandingofwhatdataisavailabletoyouandwhereitisstored,aswellasbeingskilledintheprocessofextracting,transforming,andloading(ETL).

Answer:TRUE

Difficulty:1Easy

Topic:HowDataAreUsedandStoredinTheAccountingCycle

LearningObjective:02-01Understandhowdataareorganizedinanaccountinginformationsystem.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

2)Aflatfileisameansofstoringdatainoneplace,suchasinanExcelspreadsheet,asopposedtostoringthedatainmultipletables,suchasinarelationaldatabase.

Answer:TRUE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

3)Aforeignkeyisanattributethatisrequiredtoexistineachtableofarelationaldatabaseandservesastheuniqueidentifierforeachrecordinatable.

Answer:FALSE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

4)Aprimarykeyisanattributethatisrequiredtoexistineachtableofarelationaldatabaseandservesastheuniqueidentifierforeachrecordinatable.

Answer:TRUE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology

5)Aforeignkeyisanattributethatexistsinrelationaldatabasesinordertocarryouttherelationshipbetweentwotables.

Answer:TRUE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

6)Acompositeprimarykeyismadeupofthethreeormoreprimarykeysinthetablesthatitislinking.

Answer:FALSE

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

7)Descriptiveattributesareattributesthatexistinrelationaldatabasesthatareneitherprimarynorforeignkeys.

Answer:TRUE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

8)Onceyouhaveextractedthedataofinterest,itwillneedtobevalidatedforcompletenessandexistence.

Answer:FALSE

Difficulty:2Medium

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

9)TheMinIMPACTCyclerepresentsManipulatingtheData.

Answer:FALSE

Difficulty:1Easy

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

10)TheTinIMPACTCyclerepresentstransfer.

Answer:FALSE

Difficulty:1Easy

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

11)TheIinIMPACTCyclerepresentsInquiry.

Answer:FALSE

Difficulty:1Easy

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

12)Inordertoobtaintherightdata,itisimportanttohaveafirmgraspofwhatdataisavailableandhowitisstored.

Answer:TRUE

Difficulty:2Medium

Topic:HowDataAreUsedandStoredinTheAccountingCycle

LearningObjective:02-01Understandhowdataareorganizedinanaccountinginformationsystem.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

13)Datanormalizationcanreducedataredundancyandimprovedataintegrity.

Answer:TRUE

Difficulty:1Easy

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

14)MuchliketheIMPACTcycle,requestingdataisoftenaniterativeprocess.

Answer:TRUE

Difficulty:2Medium

Topic:TheDataAnalyticsProcessUsingtheImpactCycle

LearningObjective:02-04DescribetheDataAnalyticsProcessUsingtheIMPACTCycle.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

15)UnliketheIMPACTcycle,requestingdataisnotaniterativeprocess.

Answer:FALSE

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

16)Iftheextractionandtransformationstepshavebeendonecorrectly,theloadingpartoftheETLprocessshouldbethesimpleststep.

Answer:TRUE

Difficulty:2Medium

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

17)Afterobtainingthedataanddeterminingthepurposeandscopeofthedatarequest,thenextstepistovalidatethedata.

Answer:TRUE

Difficulty:1Easy

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

18)Comparingthenumberofrecordsthatwereextractedtothenumberofrecordsinthesourcedatabaseisanexampleofvalidatingthedataforintegrity.

Answer:TRUE

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

19)Formattingnegativenumbersisanexampleofcleaningthedata.

Answer:TRUE

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

20)Atemplatecanmakecommunicationeasierbetweendatarequestorandprovider.

Answer:TRUE

Difficulty:1Easy

Topic:ObtaintheData

LearningObjective:02-01Understandhowdataareorganizedinanaccountinginformationsystem.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;BBIndustry

21)MasteringthedatacanalsobedescribedviatheETLprocess.TheETLprocessstandsfor:

A)Extract,total,andloaddata.

B)Extract,transform,andloaddata.

C)Enter,transform,andloaddata.

D)Enter,total,andloaddata.

Answer:B

Difficulty:1Easy

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

22)AllofthefollowingareAuditDataStandards(ADS)developedbytheAmericanInstituteofCertifiedAccountantsexcept:

A)Investmentssubledgerstandards

B)GeneralLedgerstandards

C)Procure-to-Paysubledgerstandards

D)Order-to-Cashsubledgerstandards

Answer:A

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

23)Whenusing[EmployeeID]astheuniqueidentifieroftheEmployeetable,[EmployeeID]isanexampleofwhichofthefollowing:

A)Foreignkey

B)Compositekey

C)Primarykey

D)Keyattribute

Answer:C

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

24)Thepurposeofextractingdatais:

A)Tovalidatethedataforcompletenessandintegrity

B)Toloadthedataintotheappropriatetoolforanalysis

C)Toidentifyandobtainthedatafromtheappropriatesource

D)Toidentifywhichapproachtodataanalyticsshouldbeused

Answer:C

Difficulty:1Easy

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

25)Thepurposeoftransformingdatais:

A)Tovalidatethedataforcompletenessandintegrity

B)Toloadthedataintotheappropriatetoolforanalysis

C)Toidentifyandobtainthedatafromtheappropriatesource

D)Toidentifywhichapproachtodataanalyticsshouldbeused

Answer:A

Difficulty:1Easy

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

26)Thepurposeofloadingdatais:

A)Tovalidatethedataforcompletenessandintegrity

B)Toloadthedataintotheappropriatetoolforanalysis

C)Toidentifyandobtainthedatafromtheappropriatesource

D)Toidentifywhichapproachtodataanalyticsshouldbeused

Answer:B

Difficulty:1Easy

Topic:Loading

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

27)AllofthefollowingareincludedinthefivestepsoftheETLprocessexcept:

A)Determinethepurposeandscopeofthedatarequest

B)Obtainthedata

C)Validatethedataforcompletenessandintegrity

D)Scrubthedata

Answer:D

Difficulty:1Easy

Topic:HowDataAreUsedandStoredinTheAccountingCycle

LearningObjective:02-01Understandhowdataareorganizedinanaccountinginformationsystem.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

28)Whichofthefollowingbestexemplifiesawaythatdatawillneedtobecleanedafterextractionandvalidation?

A)Removeheadingsandsubtotals

B)Validatedate/timefields

C)Removetrailingzeroes

D)Comparestringlimitsfortextfields

Answer:A

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

29)________isthemetadatathatdescribeseachattributeinadatabase.

A)Relationaldatabase

B)Datadictionary

C)Descriptiveattributes

D)Flatfile

Answer:B

Difficulty:2Medium

Topic:DataDictionaries

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

30)Removingheadingsorsubtotalsfromdataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:C

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

31)Correctinginconsistenciesacrossdataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:C

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

32)Formattingnegativenumbersinthedataisanexampleofwhichofthefollowing?

A)ValidatingtheDataforCompleteness

B)ValidatingtheDataforIntegrity

C)CleaningtheData

D)ObtainingtheData

Answer:C

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

33)Removingleadingzeroesandnon-printablecharactersfromthedataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:C

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

34)Comparingdescriptivestatisticsfornumericfieldswithinthedataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:A

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

35)Comparingthenumberofrecordswithinthedataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:A

Difficulty:2Medium

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

36)Validatingdate/timefieldswithinthedataisanexampleofwhichofthefollowing?

A)Validatingthedataforcompleteness

B)Validatingthedataforintegrity

C)Cleaningthedata

D)Obtainingthedata

Answer:B

Difficulty:1Easy

Topic:Transformation

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

37)Whichofthefollowingbestdescribesthepurposeofaprimarykey?

A)Toensurethateachrowinthetableisunique

B)Tocreatetherelationshipbetweentwotables

C)Toprovidebusinessinformation,butarenotrequiredtobuildadatabase

D)Tosupportbusinessprocessesacrosstheorganization

Answer:A

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

38)Whichofthefollowingbestdescribesthepurposeofanon-keyattribute?

A)Toensurethateachrowinthetableisunique

B)Tocreatetherelationshipbetweentwotables

C)Toprovidebusinessinformation

D)Tosupportbusinessprocessesacrosstheorganization

Answer:C

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

39)Whichofthefollowingbestdescribesthepurposeofrelationaldatabases?

A)Toensurethatbusinessrulesareenforced

B)Toincreaseinformationredundancyintheorganization

C)Toprovidebusinessinformationtodataanalysts

D)Tosupportbusinessprocessesacrosstheorganization

Answer:D

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

40)Whichofthefollowingbestdescribesthepurposeofaforeignkey?

A)Toensurethateachrowinthetableisunique

B)Tocreatetherelationshipbetweentwotables

C)Toprovidebusinessinformation

D)Tosupportbusinessprocessesacrosstheorganization

Answer:B

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

41)Adatadictionaryisparamountinhelpingdataanalystsdowhichofthefollowing?

A)Maintaindatabases.

B)Identifythedatatheyneedtouse.

C)Communicatinginsights.

D)Trackoutcomes.

Answer:B

Difficulty:2Medium

Topic:DataDictionaries

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

42)Adatadictionaryisparamountinhelpingdatabaseadministratorsdowhichofthefollowing?

A)Maintaindatabases.

B)Identifythedatatheyneedtouse.

C)Communicatinginsights.

D)Trackoutcomes.

Answer:A

Difficulty:2Medium

Topic:DataDictionaries

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

43)AtwhichstepoftheETLprocessshouldyoutrytoanswerthequestion"Whattoolswillbeusedtoperformdataanalytictestsorproceduresandwhy?"

A)Step1:Determinethepurposeandscopeofthedatarequest.

B)Step2:Obtainthedata.

C)Step3or4:Transformation.

D)Step5:Loadingthedatafordataanalysis.

Answer:B

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

44)AtwhichstepoftheETLprocessshouldyoutrytoanswerthequestion"Whatotherinformationwillimpactthenature,timingandextentofthedataanalysis?"

A)Step1:Determinethepurposeandscopeofthedatarequest.

B)Step2:Obtainthedata.

C)Step3or4:Transformation.

D)Step5:Loadingthedatafordataanalysis.

Answer:A

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

45)AtwhichstepoftheETLprocessshouldyoutrytoanswerthequestion"Whatbusinessproblemwillthedataaddress?"

A)Step1:Determinethepurposeandscopeofthedatarequest.

B)Step2:Obtainthedata.

C)Step3or4:Transformation.

D)Step5:Loadingthedatafordataanalysis.

Answer:A

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

46)AtwhichstepoftheETLprocessshouldyoutrytoanswerthequestion"Wherearethedatalocatedinthefinancialorotherrelatedsystems?"

A)Step1:Determinethepurposeandscopeofthedatarequest.

B)Step2:Obtainthedata.

C)Step3or4:Transformation.

D)Step5:Loadingthedatafordataanalysis.

Answer:B

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

47)Whenobtainingthedatayourself,youshoulddoallofthefollowingbeforeyoubeginexcept:

A)Identifythetablesthatcontaintheinformationyouneed.

B)Identifywhichattributesspecificallyholdtheinformationyouneedineachtable.

C)Identifyhowthosetablesarerelatedtoeachother.

D)Identifyanyerrorsorissuesfromtheextraction.

Answer:D

Difficulty:2Medium

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Understand

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

48)Thereareavarietyofmethodsthatyoucouldtaketoretrievethedata,includingSQL.WhatdoesSQLstandfor?

A)SystemsQueryLanguage.

B)SystemsQuestionLanguage.

C)StructuredQuestionLanguage.

D)StructuredQueryLanguage.

Answer:D

Difficulty:1Easy

Topic:Extraction

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

49)Allofthefollowingarebenefitsofusinganormalizedrelationaldatabaseexcept:

A)Completeness.

B)Noredundancy.

C)Businessrulesareenforced.

D)Dataisstoredinoneplace.

Answer:D

Difficulty:2Medium

Topic:RelationalDatabase

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Remember

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

50)WhichofthefollowingismostlikelytobetheprimarykeyinanEmployeetable?

A)EmployeeID

B)EmployeeSocialSecurityNumber

C)EmployeeName

D)EmployeeType

Answer:A

Difficulty:2Medium

Topic:RelationalDatabaseEssayandComputationalQuestions

LearningObjective:02-02Understandhowdataarestoredinarelationaldatabase.

Bloom's:Apply

AACSB:ReflectiveThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;FNDecisionMaking

51)Chapter2describes,thevariouswaysinwhichdatacanbestoredfordifferingpurposes.Describethetwowaysdatacanbeorganizedandthepurposeforeachorganizationalstructure.

Answer:Answersmayvaryslightly!

Arelationaldatabase,isthetypeofdatabaseyouaremostlikelytocomeacrosswhenextractingandusingaccountingandfinancialdata.Whileitisoftenpreferredtoanalyzedatafromaflatfile(e.g.,inanExcelspreadsheet,inwhichallthedataarestoredinoneplace),whenitcomestostoringdataandmaintainingdataintegrity,arelationaldatabaseispreferredbecauseofitsabilitytomaintain"oneversionofthetruth"acrossmultipledataelements.

Difficulty:3Hard

Topic:HowDataAreUsedandStoredinTheAccountingCycle

LearningObjective:02-01Understandhowdataareorganizedinanaccountinginformationsystem.

Bloom's:Evaluate

AACSB:ReflectiveThinking;AnalyticalThinking

AICPA:BBLeveragingTechnology;FNLeveragingTechnology;BBIndustry

52)Taylorisanewstaffaccountantforafortune100company.AfterhearingthatshejustsuccessfullycompletedanAccountingDataAnalyticscourse,herbosssaid,"Getmealistingofallourdeadbeatcustomer,soIcancutofftheircredit."Afteraskingclarifyingquestions,Taylorwasabletodeterminethatrootrequestwas"Whichcustomer,withacreditlimitover$10,000,havemorethan$5,000outstandingformorethan90daysatthepriorquarter'send?"UsetheETLTechniquesbrieflydescribetheprocessTaylorwithhavetocompletetoanswerherboss'question.(AssumethatTaylordoesnothavedirectaccessthedata,datawillexportintoanExcelfile,andshewillcompletetheanalysiswithanExcelPivotTable.)

Answer:Answerswillvarybutshouldincludesomeoftheseitems.

• EXTRACTION:Taylorcompletedstep1byaskingherbossclarifyingquestiontodeterminepurposeandscopeofthedatarequest.Tocompletestep2sheshouldcompleteatemplatetorequestthedatafromthesystemadministrator.

• TRANSFORMATION:Forstep3,Taylorwillneedtovalidatethedataforcompletenessandintegrity.ShecancomparethetotalARbalanceofthedataextractedtothegrossARamountonthefinancialstatementfromthepriorquarter'send.Forstep4,Taylorshouldcleanthedatabyremovingheadingsorsubtotals,ensuringformattingisconsistent,etc.

• LOADING:NoadditionalloadingisnecessaryastheanalysiswillberuninExcel.

Difficulty:3Hard

Topic:Extraction,Transformation,andLoading(ETL)ofData

LearningObjective:02-03Explainandapplyextraction,transformation,andloading(ETL)techniques.

Bloom's:Apply;Analyze

AACSB:ReflectiveThinking;KnowledgeApplication

A

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