Chapter 7 Assessment

1. In the conversion process, indirect labor is first recorded to which of the following accounts?

Multiple Choice

Raw Material Inventory.

Finished Goods.

Manufacturing Overhead.

Work-in-Process Inventory.

 

 

2.  Which of the following types of business is least likely to employ a conversion process?

Bakery

Restaurant

Machine shop

Retail store

 

 

3.  Which of the following general ledger accounts would likely not be impacted in a conversion process?

Work-in-Process.
Cost of Goods Sold.
Inventory.
Sales Revenue.

 

4.   Which of the following is the most likely order of a basic conversion activity model?

rev: 05_04_2021_QC_CS-263205

Customer Order→Perform Work→Review Work→Ship Product.

Authorize Production→Issue Raw Materials→Perform Work→Complete Production.

Customer Order→Issue Raw Materials→Apply Overhead→Ship Product.

Authorize Production→Order Materials→Apply Overhead→Complete Production.

 

 

5   Review the following BPMN activity diagram. In this conversion process, the quantities of raw materials to be released is calculated based on which information?

 The quantities of raw materials purchased.

The Bills of Materials.

Economic order quantities.

Work-in-Process.

 

 

6.  Consider the following BPMN diagram of a subprocess. Which of the following is required to correct an error in the diagram?

Change the intermediate error event to an exclusive gateway.

Add a sequence flow to an end event after the discard errors activity.

Change the intermediate event to a start event.

Drop the activity named Discard Errors.

 

7  In a BPMN activity diagram, what does the following symbol represent?

An exception event.

A connection made to another swimlane in the process.

A looping collapsed subprocess.

An expanded subprocess.

 

8  Review the conversion process BPMN activity diagram presented below. In the diagram, the symbol indicates which of the following

Exception event.

Activity loop.

Collapsed subprocess.

Gateway.

 

9  Which of the following is the primary overall objective of the conversion process?

Ensure that enough finished products are available to meet anticipated demand.

Transfer finished goods to warehouse inventory accurately.

Issue raw materials efficiently.

Make finished products to order

 

 

10.  Which of the following business rules illustrates a proper implementation of internal control?

The employee that performs part of the conversion work can’t also perform other work in the conversion process.

The person that receives the finished items can’t also place them into their assigned warehouse location.

The employee that orders manterials can’t also inspect the work.

The employee that authorizes production can’t be the same employee that issues raw materials.

 

 

11. Which of the following least reflects the purpose of a business rule in the conversion process?

Segregating authorizing, issuing, and conversion work duties.

Return defective items to suppliers promptly.

Assuring that all products meet quality standards.

Limiting who can view and change records in the system.

 

 

12  Which of the following best describes the purpose of a bill of material class?

Shows the issues of raw material items into work in process.

Shows the raw material usage variance.

Links finished goods to production.

Links each raw material item to one or more finished good items.

 

 

13.  Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Products and Production Authorization classes?

The employee records the completion of a job and updates finished goods.

One employee can authorize production multiple times.

Each product is related to one production authorization.

Each production authorization is related to one product.

 

 

14.  In a basic UML diagram of the conversion process, which of the following best describes the purpose of a duality association?

Links work in process events to the original production authorization.

Shows the participation of employees in the process.

Tracks completion of work in process and increase to finished goods inventory.

Indicates issue of raw material into the process.

 

 

15.   Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Employees and the Labor Operations classes?

Each employee that creates a Material Issue must record at least one Labor Operation.

At least one production worker and one supervisor must perform labor operations for each production run.

The association between Labor Operations and Employees will be implemented in the database with a Type Image class.

An employee may not perform any labor operations.

 

16 Using a generic conversion UML class diagram as a starting point, which of the following best describes how to find work-in-process inventory?

It is calculated based on accumulated materials issued, labor and overhead.

It is not displayed in the UML class diagram, but will become a table in the relational database as a result of a many-to-many association in the UML class diagram.

It is displayed in the UML class diagram as a Resource class.

It is displayed in the UML class diagram as a Type Image class.

 

17.  Review the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Materials and the Materials Issue classes?

Each material is included in at least one material issue, but may be included in many material issues.

A Material Issue must include at least one material, but may include many materials.

When a material is issued, it is transferred into the Material Issue class.

A material issue might not include a material.

 

18.  Which of the following is the recommended data type for the Product_number field in the conversion database?

Double

Memo

Integer

Text

 

 

19. Which of the following is the most likely foreign key for the Production_Authorizations table?

Product_unit_of_sale

Special_handling

Materials_issue_number

Product_NumberCorrect

 

 

20.  Which of the following is the most likely primary key for the Materials table?

Materials_issue_number
Product_category_number
Materials_numberCorrect
Product_ID