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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
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