1. An array (range) of cells across a column in Microsoft Excel would be considered which of the following terms under the data hierarchy?

a) Database

b) Record

c) File

d) Data field

2. A specific database field in Table 1 both serves as a unique identifier in Table 2 and is used to link both of the tables as a relational database. What is the correct term for this database field in Table 2?

a) Primary key

b) Foreign key

c) Both A and B

d) Neither A nor B

3. Which of the following statements about the referential integrity rule is not true?

a) It states that the foreign key in one table must match one of the primary keys in the related table

b) It applies only to relational databases

c) It increases the veracity of data

d) All of the above statements about the referential integrity rule are true

4. Data validation in Microsoft Excel functions as which type of database control?

a) Lockout

b) Data integrity

c) Authenticity

d) Transaction

5. Kobe Bryant is currently involved in Step 3 of REA modeling, and as such he is trying to determine the proper relationship for sales orders to sales invoice numbers. Which relationship should he select?

a) One-to-one (1:1)

b) One-to-many (1:N)

c) Many-to-many (N:N)

d) There is not enough information to determine the appropriate category for this relationship

6. Which of the following statements regarding XBRL is not true?

a) XBRL is a variant of XML used for reporting financial information

b) XBRL adoption requires accountants to annually tag data for their clients

c) XBRL creates unique searchable tags for each data item

d) XBRL is required by the SEC for only publicly traded companies

7. Nuno Canavarro wants to protect sensitive information that he plans on emailing to his client. Which of the following data techniques should he use to best accomplish this?

a) Data encryption

b) Firewall

c) Intrusion detection system (IDS)

d) Two-factor authentication

8. Kevin Shields is an accountant with a large accounting firm. In early March, Kevin received an email from the firm that explained that there had been an error updating his password and that provided a link to a website with instructions for re-entering his password. Something about the email made Kevin suspicious, so he called the firm's IT department and found that the email was fake. The email was an example of:

a) Spam

b) Identity theft

c) Spoofing

d) Phishing

For Questions 9-10, refer to the following script:

Lou Reed is the primary accountant and 1 of 87 employees at The Velvet Underground (TVU), a company that manufactures professional grade recording equipment and mixing boards. TVU's sales revenue grew from $250,000 in 2018 to $1 million in 2019, prompting Lou to upgrade his QuickBooks software. By the end of their third year, 2019, TVU had already turned a $150,000 profit. At that time, Lou performed analytics to estimate how promising sales of a new device TVU planned to sell could be. Each time Lou used analytics, he had to access a number of different databases to find all the data he needed.

9. Which of the following options best describes TVU's accounting information system (AIS)?

a) The AIS is a system independent from the other departmental information systems

b) The AIS is a system independent from the other departmental information systems

c) The AIS is a system concerned primarily with front-office operations

d) The AIS is part of an enterprise resource planning (ERP) system

10. Which type of data analytics did Lou use?

a) Prescriptive

b) Predictive

c) Descriptive

d) Both A and B