Deck 5: Sales and Collections Business Process

Question 1

One-to-many relationships are implemented by posting a foreign key.

Answer 1

True

Question 2

BPMN models can describe the collaboration between two organizations using pools.

Answer 2

True

Question 3

Refer to the following diagram.Which of the following answers provides the best interpretation of the multiplicities for the association between the Cash Receipt and Cash classes?

A) Each cash receipt is deposited into one bank account.
B) Each order increases accounts receivable.
C) The company only has one bank account.
D) Some cash receipts are not deposited into a bank account.

Answer 3

A

Question 4

Which of the following best describes the difference between access controls and application controls?

A) Access controls limit who can change records and application controls provide an audit trail of any changes.
B) Access controls implement business rules and application controls do not.
C) Access controls are "prohibited" business rules and application controls are "allowed" business rules.
D) There is no difference between access and application controls.

Question 5

Which of the following best describes the purpose of a BPMN collapsed sub-process?

A) Show the interchange between two pools.
B) Depict the sequence of activities in one pool.
C) Contain a series of activities that are hidden from view.
D) Illustrate process flow when an exception occurs.

Question 6

Segregation of duties is an example of a COSO control activity.

Question 7

Refer to the following diagram.Which of the following answers provides the best interpretation of the multiplicities for the association between the Order class and the Products class?

A) Each order must specify the same products as the previous quote.
B) Each product has been ordered at least once.
C) An order does not have to include a product.
D) An order may include many products.

Question 8

Many-to-many relationships are implemented by posting a foreign key.

Question 9

Refer to the following diagram.Which of the following answers provides the best interpretation of the multiplicities for the association between the Orders and Cash Receipt classes?

A) Some customers pay for their orders in advance.
B) Some orders result in several payments from the customers.
C) Each cash receipt pays for at least one order, but it could pay for many orders.
D) Each cash receipt pays for a minimum of 0 orders and a maximum of 1 order.
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology

Question 10

Type images can be used to allow process information to be summarized by category.

Question 11

Application controls limit who can change records in a system.

Question 12

Refer to the following diagram.Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Employees and the Product Categories classes?

A) Employees are assigned to manage product categories.
B) Each product category has one manager.
C) Each product category can have no managers or multiple managers.
D) Each employee can manage only one product category.

Question 13

In a collaboration model using BPMN,the interaction between participants is called orchestration.

Question 14

Which of the following best describes the purpose of an intermediate error event?

A) Show the interchange between two pools.
B) Depict the sequence of activities in one pool.
C) Contain a series of activities that are hidden from view.
D) Illustrate process flow when an exception occurs.

Question 15

A pool in a BPMN model does not actually have to display any activities.

Question 16

Review the following diagram.Which answer provides the best interpretation of the multiplicities for the association between the Quote class and the Order class?

A) Quotes and orders are entered into the system at the same time.
B) Each quote may result in many future Orders.
C) One Sunset Partner both prepares quotes and records orders.
D) Each order must result from a prior quote.

Question 17

A BPMN process flow can start in one pool and end in the collaborating pool.

Question 18

An intermediate error event can be used to model process exceptions.

Question 19

Business rules are unrelated to COSO control activities,although they serve an important purpose.

Question 20

One-to-one relationships are implemented by creating a linking table.

Question 21

Refer to the following diagram.Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Inventory and the Product Category classes?

A) Every inventory item is in at least one product category.
B) Every product category includes at least one inventory item.
C) Some product categories do not include inventory items.
D) Every inventory item is in at most one product category.

Question 22

Pacific Green Company (PGC)provides landscaping services to individual and corporate customers in southern California.Heather F originally founded PGC as a lawn mowing service while she attended graduate school.It became so successful that she delayed her teaching career to concentrate on building the company.This case describes PGC's landscaping jobs (sales)process.
PGC maintains an inventory of trucks of all sizes to support various landscaping requirements (the acquisition of trucks are outside the scope of this case).PGC tracks the trucks by vehicle identification numbers (VINs)and keeps meticulous records on each truck.For example,they track the mileage for each truck on each landscaping job.Additionally,they track the maintenance history for each truck (maintenance is outside the scope of this case).Each type of truck has a different use and hauling capacity,but each truck in a particular truck type has the same use and hauling capacity.
PGC also maintains an extensive inventory of plants,ranging from colorful flowers to large trees,so they can address almost any landscaping requirement on short notice.Since the common name of many plants vary by region,PGC tracks its plant inventory by scientific names (i.e.,the Latin names).To manage the plant inventory and ensure that the best plants are applied to job conditions,Heather categorizes all plants by plant type.
PGC performs landscaping jobs for individual and corporate customers.Before performing any job,Heather prepares a quote describing the scope of service and the price.Sometimes,the customer will elect to perform pieces of the overall quote,so one quote may result in several landscaping jobs.The landscaping quote presents a price estimate based on the types of plants and types of trucks required and the overall time involved.Each quote involves at least one truck type and one plant type.
PGC tracks landscaping jobs by job #.Each landscaping job may require many plants and several trucks.PGC typically assigns multiple employees to each job as follows: (1)one supervisor,(2)one truck drivers per truck,and (3)landscaping laborers.PGC specifically tracks which employees perform which of these functions on specific jobs,since they pay employees according to the work performed on each landscaping job.Customers must pay a 10% deposit when the job begins,another 50% when the job is half completed,and the final 40% within two weeks after the job is fully completed.Customer payments are made by check or credit card and processed for daily deposit by a PGC cashier.
PGC keeps all employee information together (your model should show one Employee class).They track each employee's qualifications according to category: purchasing agent,cashier,landscaping laborer,truck driver,supervisor,etc.An employee is considered qualified when he or she reaches the number of training hours required for that category.However,each employee can hold qualifications for several categories,for example an employee qualified as a purchasing agent could also be qualified as a truck driver.
You may assume that all agent,resource,and type image information is entered into the database before any process activity takes place.You may also assume that PGC only receives cash from landscaping jobs.
REQUIRED: 1)use the information above and the list of attributes below to draw a UML class diagram showing the classes,associations,and multiplicities,2)prepare a listing of the tables necessary to support PGC's process using all the attributes.Name each table and clearly identify primary keys with PK and foreign keys with FK.List your tables in the following order: RESOURCES,EVENTS,AGENTS,TYPE IMAGES,and LINKING.Use only the following list of attributes (remember that there should be no entities without attributes).
Attributes:

Question 23

Pacific Green Company (PGC)provides landscaping services to individual and corporate customers in southern California.Heather F originally founded PGC as a lawn mowing service while she attended graduate school.It became so successful that she delayed her teaching career to concentrate on building the company.This case describes PGC's landscaping jobs (sales)process.
After the customer contacts PGC about a landscaping project,a PGC manager prepares a quote describing the scope of service and the price.After reviewing the quote and comparing PGC's quote to other landscapers,customers may 1)accept the quote,2)notify PGC that they did not get the job,or 3)request that the quote be modified.If the customer accepts the quote,they sometimes request that the project be completed in a series of jobs.Each job is handled separately.Jobs are then performed according to an agreed upon schedule until the overall project is complete.
Each landscaping job generally proceeds as follows after the contract for the job is signed.The PGC manager responsible for the quote assigns the trucks and selects the plants for the job.Then,the manager assigns the job team: the job supervisor,truck drivers,and landscaping laborers,to the job.At that point,the PGC job team performs the job.Customers must pay a 10% deposit when the job begins (that payment is made when they sign the job contract)and the final 90% is due when the job is completed.Customer payments are made by check or credit card and processed for daily deposit by a PGC cashier.After PGC starts the job,the cashier bills the customer for remaining 90% due.Customers either make the final payment or demand rework to bring the job up to the contract requirements.When the job is completed satisfactorily,the customers then pay the amount due.Occasionally,some deadbeat customers withhold further payment for unknown reasons.In that case,PGC either refers the debt to a collection agency or writes off the remainder of the amount due.Of course,PGC does not perform the remainder of the jobs in the project when the customer fails to pay.
REQUIRED: Using the description above,prepare a BPMN activity diagram with pools (customer and PGC)and swimlanes that accurately depicts the PGC sales process.

Question 24

Refer to the following diagram.Which of the following answers does not provide a valid interpretation of the multiplicities for the association between the Employees and the Sales classes?

A) Only one employee participates in each sale.
B) Several employees participate in each sale.
C) Some employees do not participate in sales.
D) Some employees participate in several sales.

Question 25

La Jolla Management Company (LJMC)manages several apartment complexes and earns revenues by renting out the apartments in those complexes.LJMC assigns an agent/manager (employee)to each complex (one manager can manage several complexes)to handle day-to-day operations,such as maintaining the property,advertising,and signing rental contracts.This case describes the rental (sales)process.
Complexes and apartments.LJMC has acquired fifteen and built several more new apartment complexes over the last two years.It identifies complexes by unique name and apartments by the combination of the complex name and apartment#.LJMC categorizes each apartment according to the number of bedrooms and bathrooms,as well as other factors.There are more than 20 apartment categories at present,each identified by unique category #.Since each complex presents a unique set of luxury appointments and amenities,LJMC determines the standard monthly rental fee by considering both the apartment category and complex,for example 2 bedroom 1 bath apartments (category 21)rent for $1850 per month in the El Dorado Arms complex (where there is no view and the complex is close to a freeway)but the same category apartments rent for $2850 per month in the La Jolla Cove complex (where there is a view of the ocean from most apartments in the complex).
Rentals.LJMC managers negotiate rental contracts with tenants.Rental contract duration is 12 months from the designated apartment availability date (the date the apartment is available to the tenants).Although there is a standard monthly rental fee for each apartment in each building,agents may negotiate higher or lower rents if they see the need to do so.It is important to have a full record of the actual rent for all apartments.When there is more than one tenant per apartment,LJMC requires every tenant to sign the rental contract.LJMC assigns a unique tenant ID# to each tenant and issues them ID cards to control access.
Cash Receipts.LJMC collects the first month rent in advance from the tenants when the rental contract is signed and then collects payments monthly for the life of the contract.Assume that LJMC does not receive cash from other sources.
Other Information.Agents,resources,and type images may be recorded in the database before they are linked to other entities.LJMC tracks all its employees in one employee class.
REQUIRED: 1)use the information above and the list of attributes below to draw a UML class diagram showing the classes,associations,and multiplicities,2)prepare a listing of the tables necessary to support La Jolla Management Company's process using all the attributes.Name each table and clearly identify primary keys with PK and foreign keys with FK.List your tables in the following order: RESOURCES,EVENTS,AGENTS,TYPE IMAGES,and LINKING.Use only the following list of attributes (remember that there should be no entities without attributes).
Attributes