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31) A field identified in a table as holding the unique identifier of the table's records is called the: A) primary key. B) key field. C) primary field. D) foreign key. 32) A field identified in a record as holding the unique identifier for that record is called the: A) primary key. B) key field. C) primary field. D) foreign key. 33) A schematic of the entire database that describes the relationships in a database is called a(n): A) data dictionary. B) intersection relationship diagram. C) entity-relationship diagram. D) data definition diagram. 34) A one-to-one relationship between two entities is […]

61) OLAP is a tool for enabling: A) users to obtain online answers to ad hoc questions in a rapid amount of time. B) users to view both logical and physical views of data. C) programmers to quickly diagram data relationships. D) programmers to normalize data. 62) Data mining is a tool for allowing users to: A) quickly compare transaction data gathered over many years. B) find hidden relationships in data. C) obtain online answers to ad hoc questions in a rapid amount of time. D) summarize massive amounts of data into much smaller, traditional reports. 63) In terms of […]

    41. Which of the following statements is correct? A. If partners consider their cash withdrawals to be compensation for the work they do for the partnership, the amounts of the withdrawals should be charged to Salaries Expense. B. If there is no specific agreement on the division of partnership profits and losses, they are divided equally among the partners. C. If a salary is allowed to one partner, other partners also must receive a salary allowance. D. None of the above statements is correct.   42. The salary and interest allowances in a partnership profit-sharing agreement can best be described as A. expenses of the […]

  86. C C Coal Company purchased the coal rights in an area for $4,050,000. They estimated that the area contained 9,000,000 tons of coal. The first year of operations in the area yielded 110,000 tons of coal. What is the depletion cost per ton of coal? What is the depletion expense for this first year?               87. Cullen's Catering owns a delivery van which it depreciates applying the units-of-output method (units-of-production method). The original cost of the van was $44,000. When it was purchased in July of 2013, it was estimated that it would be […]

85) Eternal Friend, a family-owned manufacturer of pet caskets, has grown exponentially over the last few years. However, they are having difficulty in preparing for future growth. The only information system used at Eternal Friend is an antiquated accounting system. The company has one manufacturing plant located in Arkansas, and three warehouses, in Arkansas, Delaware, and California. The Eternal Friend sales force is national, and Eternal Friend purchases most of its raw materials from a single overseas supplier. You have been hired to recommend the information systems Eternal Friend should implement in order to maintain their competitive edge. However, there […]