1. Which of the following is an activity in the conversion process? a. Authorize production b. Issue...

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1. Which of the following is an activity in the conversion process?
a. Authorize production
b. Issue raw material
c. Perform work
d. Transfer completed work to finished goods
e. All of the above are activities in the conversion process.


2. Which of the following activities results in work-in-process moving to finished goods inventory?
a. Authorize production
b. Inspect work
c. Complete production
d. Issue raw material
e. None of the above


3. Which of the following describes the purpose of a lane within a pool in BPMN?
a. Indicates the start of the process
b. Indicates the end of the process
c. Identifies different activity flow options
d. Distinguishes specific responsibilities for performing different tasks
e. None of the above


4. Which of the following is not a purpose of using lanes to describe the conversion process?
a. Document the sequence of activities in the process
b. Expose potential problems in the hand-off between organizational units
c. Show important decision points, and identify responsibility for those decisions
d. Establish internal control activities, such as segregation of duties
e. All of the above


5. Which of the following is a business rule implementing access control for the conversion process?
a. Employee authorizing production cannot modify inventory records.
b. System must provide control numbers.
c. Employees preparing quotes cannot modify established prices.
d. System must create audit trail whenever records are changed.
e. None of the above


6. Consider a UML class diagram of the conversion process that uses the REA framework. Which of the following events begins a typical conversion process?
a. Assign employees to departments
b. Authorize production
c. Issue raw material into work-in-process
d. Sell finished goods
e. None of the above


7. Review Figure 7.6. Which of the following describes the purpose of the Labor Operations event?
a. Add the cost of direct labor to work-in-process inventory
b. Control the specific labor activities
c. Ensure that labor is performed
d. Identify production employees
e. None of the above


8. Review Figure 7.7. Which of the following is a correct posting of a foreign key to implement the model in a relational database?
a. Labor Operations primary key becomes a foreign key in Production Authorization.
b. Products primary key becomes a foreign key in Bill of Material.
c. Product Categories primary key becomes a foreign key in Sunset Partners.
d. Products primary key becomes a foreign key in Product Categories.
e. All of the above are correct.


9. Review Figure 7.7. Which of the following describes the purpose of the Bill of Material class?
a. Record the invoices from suppliers for materials purchased
b. Record the planned raw material contents of each finished good
c. Record the authorization of production
d. Describe the labor required for each finished good
e. None of the above.


10. Compare Figure 7.6 with Figure 7.7. Which of the following describes the differences between those two figures?
a. Figure 7.7 includes tblLabor_Operations_Partners to implement the many-to-many relationship between tblPartners and tblLabor_Operations.
b. Figure 7.7 includes tblMaterial_Issue_Material to implement the many-to-many relationship between tblMaterial_Issue and tblMaterials.

c. Figure 7.6 includes the minimum multiplicities to specify data integrity requirements.
d. Figure 7.7 only shows maximum cardinalities between linked tables.
e. All of the above are differences between the two figures.

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Accounting Information Systems

ISBN: 978-1260153156

2nd edition

Authors: Vernon Richardson, Chengyee Chang, Rod Smith

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