CUET Accountancy MCQs Unit III Accounting Using Database Management System DBMS

Question. In a table “Supplier”, there are fields called “Scode”, “Supplier Name”, “Supplier Address”. …………….. filed should be taken as
(a Primary key for being unique.
b) Supplier Address
c) Supplier
d) Scode

Answer : D

Question. What is the primary purpose of a Database Management System (DBMS) in accounting?
a) To print financial statements
b) To manage computer hardware
c) To store and organize accounting data efficiently
d) To create graphical charts

Answer : C

Question. Tables like Photographs, Recipes, Plants etc are available under ……………. tables list.
a) Personal
b) Business
c) Samples
d) Availabl

Answer : C

Question. What is the primary function of a database table in accounting software?
a) To display advertisements
b) To store and organize related sets of accounting data
c) To perform complex mathematical calculations
d) To create visual presentations

Answer : B

Question. To designate a Primary key_______ click on the field o open a sub-menu.
a) Left
b) Right
c) Top
d) Bottom

Answer : B

Question. In a database management system, what is a “data dictionary”?
a) A book of accounting principles
b) A database of dictionary words
c) A collection of metadata that describes the structure of a database
d) A type of encryption key

Answer : C

Question.  _______ is a collection of related data items stored in an organized manner.
a) Data
b) Office
c) Database
d) Library

Answer : C

Question. What is the primary role of a database administrator (DBa) in the context of accounting database systems?
a) Data entry
b) Designing financial reports
c) Managing and maintaining the database system
d) Preparing tax returns

Answer : C

Question. To keep the database ready with latest up-to-date data, _____ tasks are expected to be performed regularly.
a) Adding data into database
b) Editing the content
c) Removing unnecessary data
d) All of these

Answer : D

Question. What is the primary purpose of the “Consistency” property in the ACID properties of database transactions?
a) Ensuring that transactions occur in a timely manner
b) Guaranteeing that transactions leave the database in a valid state
c) Protecting data from unauthorized access
d) Providing a backup of data

Answer : B

Question. ________ are real world objects about which information is to be stored in database.
a) Tables
b) Entities
c) Queries
d) Reports

Answer : B

Question. In accounting, what is the primary advantage of using a relational database management system (RDBMS)?
a) It allows for the creation of complex financial formulas.
b) It provides a user-friendly interface for accountants.
c) It enables the efficient management of related data in separate tables.
d) It automatically prepares tax returns.

Answer : C

Question. A JPEG or an MP3 file will be stored undo …………… data type.
a) Binary
b) Calendar
c) Image
d) Music

Answer : A

Question. Which of the following best describes the “Durability” property in the ACID properties of database transactions?
a) It ensures that transactions occur in a timely manner.
b) It guarantees that transactions leave the database in a valid state.
c) It protects data from unauthorized access.
d) It ensures that committed changes are permanently saved, even in the event of a system failure.

Answer : D

Question. What is the primary function of a database query language like SQL?
a) To calculate tax liabilities
b) To format printed documents
c) To interact with a database to retrieve, manipulate, and manage data
d) To design user interfaces

Answer : C

Question. In the context of database transactions, what does the term “Consistency” refer to?
a) Ensuring that transactions occur in a timely manner
b) Guaranteeing that transactions leave the database in a valid state
c) Protecting data from unauthorized access
d) Providing a backup of data

Answer : B

Question. What is the primary purpose of the “Isolation” property in the ACID properties of database transactions?
a) It ensures that transactions occur in isolation from other transactions.
b) It guarantees that transactions leave the database in a valid state.
c) It protects data from unauthorized access.
d) It automates data backups.

Answer : A

Question. Base gives us …………….. options to start working with database.
a) One
b) Two
c) Three
d) Four

Answer : B

Question. Which term is used to describe a unique identifier for each record in a database table?
a) Data field
b) Record key
c) Data type
d) Database query

Answer : B

Question. What is the primary advantage of using a database over traditional paper-based accounting systems?
a) Databases require less storage space.
b) Databases are faster at performing calculations.
c) Databases provide efficient data storage, retrieval, and organization.
d) Databases eliminate the need for accountants.

Answer : C

Question. Which of the following is an example of a structured query language (SQL) statement used in a database?
a) Print financial statement
b) Create table Invoice
c) Calculate profit margin
d) Format text

Answer : B

Question. The Table Wizard of Base software which consists of ready made tables divided into ……………. categories.
a) One
b) Two
c) Three
d) Four

Answer : B

Question. Which of the following is an example of a database query in SQL?
a) “Print annual income statement.”
b) “Select * from Customers where CustomerType = ‘Corporate'”
c) “Calculate depreciation.”
d) “Design a new accounting software.”

Answer : B

Question. All kinds of facts, figures and details related of people, places, things or events is known as____
a) Information
b) Data
c) Decisions
d) Process

Answer : B

Question. In a database, what does the term “data redundancy” refer to?
a) The practice of creating multiple backups of data
b) The occurrence of duplicate data in a database, leading to inefficiency and potential inconsistencies
c) The encryption of sensitive data
d) The process of importing data from external sources

Answer : B

Question. To work with computerized database, a.......... has to be first defined and created.
a) Field
b) Table
c) Database
d) Query

Answer : C

Question. In accounting, what is the primary advantage of using a distributed database system?
a) It simplifies data entry processes.
b) It provides a backup of data.
c) It allows data to be stored in multiple locations, improving availability and fault tolerance.
d) It generates financial reports automatically.

Answer : C

Question. Attributes of an entity are represented in the form of______
a) Columns
b) Rows
c) Tables
d) Fields

Answer : A

Question. In a database table for financial transactions, which field might store the date of each transaction?
a) Transaction amount
b) Transaction description
c) Transaction date
d) Transaction reference number

Answer : C

Question. How does a database management system (DBMS) help protect data integrity in accounting systems?
a) By encrypting printed financial reports
b) By providing user authentication and access control
c) By generating financial statements
d) By optimizing data retrieval speed

Answer : B

Question. Text[VARCHAR], Text (fix) [CHAR], Number [Numeric] are all kinds of …………… types.
a) Name
b) Properties
c) Description
d) Field

Answer : D

Question. What is the primary function of a database query language like SQL?
a) To perform complex mathematical calculations
b) To format printed documents
c) To interact with a database to retrieve, manipulate, and manage data
d) To create data visualizations

Answer : C

Question. In a relational database, what is a “foreign key”?
a) A key used for locking records
b) A key that is used for encryption
c) A key used to link two tables by referring to the primary key of another table
d) A key used for sorting records

Answer : C

Question. _______ can be described as the required result obtained from processing of data.
a) Information
b) Data
c) Decisions
d) Process

Answer : A

Question. In a database table for inventory management, which field might store the quantity of items in stock?
a) Item name
b) Item price
c) Item description
d) Quantity on hand

Answer : D

Question. _______ is nothing but processed data.
a) Information
b) Data
c) Decisions
d) Process

Answer : A

Question. How does a database management system (DBMS) help ensure data integrity in accounting systems?
a) By generating financial reports
b) By restricting access to authorized users
c) By using a single table for all data
d) By eliminating the need for data backups

Answer : B

Question. Oracle, Ingress, DB2, SQL Server, MS Access are examples of____
a) HDD
b) DBMS
c) OpenOffice
d) Base

Answer : B

Question. In a database table for employee payroll information, which field might store the employee’s Social Security number?
a) Employee name
b) Employee address
c) Employee ID
d) Employee salary

Answer : C

Question. Attributes of an entity are also termed as_______
a) Columns
b) Rows
c) Tables
d) FieldsRead 

Answer : D

Question. What is the primary purpose of using transactions in a database management system?
a) To create data visualizations
b) To simplify data entry processes
c) To ensure that a series of database operations are completed as a single, indivisible unit
d) To generate financial statements

Answer : C

Question. What is the primary advantage of using a distributed database system in accounting?
a) It simplifies data normalization.
b) It ensures data consistency.
c) It allows data to be stored in multiple locations, improving availability and fault tolerance.
d) It automates tax calculations.

Answer : C

Question. While defining each field, it is associated with _ terms.
a) One
b) Two
c) Three
d) Four

Answer : D

Question. In accounting, what is the primary advantage of using a distributed database system?
a) It allows for the creation of complex financial formulas.
b) It provides a user-friendly interface for accountants.
c) It allows data to be stored in multiple locations, improving availability and fault tolerance.
d) It replaces the need for data normalization.

Answer : C

Question. In a database table for customer information, which field might serve as the primary key?
a) Customer name
b) Customer address
c) Customer phone number
d) Customer ID or account number

Answer : D

Question. The underlying structure of database is known as _______.
a) Data design
b) Data model
c) Data structure
d) None of these

Answer : B

Question. In a database table for vendor information, what field might store the vendor’s contact email?
a) Vendor name
b) Vendor address
c) Vendor phone number
d) Vendor email

Answer : D

Question. What is the primary function of a database transaction in accounting systems?
a) To perform complex mathematical calculations
b) To create data visualizations
c) To ensure that a series of database operations are completed successfully or not at all
d) To generate financial reports

Answer : C

Question. ______ is the basic unit for storing data in database.
a) Desk
b) Chair
c) Table
d) Report

Answer : C

Question. How does a database management system (DBMS) contribute to data security in accounting systems?
a) By printing financial reports
b) By restricting access to authorized users and implementing user authentication
c) By creating data visualizations
d) By automating data entry

Answer : B

Question. Creating tables using __ view is more beneficial.
a) Design
b) Wizard
c) Personal
d) Name

Answer : A

Question. What is the purpose of a database query in accounting?
a) To print invoices
b) To retrieve specific data from a database based on certain criteria
c) To create backups of data
d) To design user interfaces

Answer : B

Question. ________ arrangement of things always makes searching easier as and when required.
a) Database
b) Information
c) Simple
d) Logical

Answer : D

Question. What is the purpose of data normalization in a database used for accounting?
a) To make data entry faster
b) To simplify complex mathematical calculations
c) To eliminate data redundancy and improve data integrity
d) To generate financial statements

Answer : C

Question. All tasks related to database handling is known as________
a) Work system
b) Tasks
c) Data transaction
d) Database management system

Answer : D

Question. In a relational database, what is the role of a foreign key constraint?
a) To ensure that data is stored in a human-readable format
b) To establish a link between two related tables by enforcing referential integrity
c) To encrypt sensitive data
d) To create backups of the database

Answer : B

Question. Which of the following SQL statements would you use to delete all records from a “Customers” table where the “Status” is “Inactive”?
a) DELETE FROM Customers WHERE Status = ‘Inactive’;
b) REMOVE FROM Customers WHERE Status = ‘Inactive’;
c) ERASE FROM Customers WHERE Status = ‘Inactive’;
d) DROP FROM Customers WHERE Status = ‘Inactive’;

Answer : A

Question. OpenOffice Base is based on a ________
a) Relational data model
b) Relational table
c) Office model
d) None of these

Answer : A

Question. How does a database management system (DBMS) contribute to data security in accounting?
a) By encrypting data during printing
b) By physically protecting computer hardware
c) By providing user authentication and access control
d) By generating financial reports

Answer : C

Question. In a database, what is the role of an index?
a) To create financial statements
b) To provide a backup of data
c) To optimize data retrieval by allowing faster lookup of records
d) To perform mathematical calculations

Answer : C

Question. Base is a collection of related data objects known as _____
a) Tables
b) Queries
c) Reports
d) All of these

Answer : D

Question. What is the primary purpose of referential integrity constraints in a relational database?
a) To enforce data redundancy
b) To allow duplicate records
c) To ensure that relationships between tables are maintained
d) To create additional indexes

Answer : C

Question. What does the term “ACID” stand for in the context of database management systems?
a) Accounting, Computing, Information, Data
b) Atomicity, Consistency, Isolation, Durability
c) Access, Control, Integration, Distribution
d) Advanced, Centralized, Interconnected, Database

Answer : B

Question. What is the primary purpose of using SQL (Structured Query Language) in a database management system?
a) To create database tables
b) To design user interfaces
c) To format text
d) To interact with and manipulate the database, including querying and updating data

Answer : D