ERP - CÂU HỎI TỔNG HỢP ÔN TẬP 1

CHAPTER 1
1. The final stage of the customer service process is the settlement stage.
Đáp án chính xác là "Đúng"
2. Which processes focus primarily on people and projects?
The correct answers are: Human capital management processes, Project management processes
3. Projects rely on resources located in and work performed in other processes.
4. Which process focuses on people within an organization and includes functions such as recruiting,
hiring, training, and benefits management?
The correct answer is: Human Capital Management (HCM)
5. Insufficient supply results in a situation called “stock out.”
6. Excess supply will result in lower inventory costs because the company is eligible for a bulk rate.
Đáp án chính xác là "Sai"
7. A project is permanent in nature and is typically associated with smaller, simpler projects.
8. Which term refers to all of the activities involved in buying or acquiring the materials used by the
organization, such as raw materials needed to make products?
The correct answer is: Procurement Process
9. Without the various steps of the business process, a company can’t successfully bill customers and ship
products.
10. Which of the following are components of the procurement process?
The correct answers are: Warehouse, Purchasing, Accounting
11. Asset accounting is concerned with tracking financial data related to assets such as
machinery and cars.
12. Systems that support end-to-end processes are called business processes.
13. An enterprise system is a set of tasks or activities that produce desired outcomes.
14. Which term refers to business processes that are not executed by a single group or function?
The correct answer is: Cross-Functional
15. Lead time is the time between placing the order and receiving confirmation that the item
has been shipped.
16. Which process is used to plan and execute large projects such as the construction of a new
factory or the production of complex products such as airplanes?
The correct answer is: Project Management
17. Accounts payable is used to track money owed by customers.
18. Which of the following are components of the lifecycle data management process?
The correct answers are: Engineering, Marketing, Production
19. Which term represents a set of tasks or activities that produce desired outcomes?
The correct answer is: Business Process
20. Losing sight of the big picture is commonly referred to as the silo effect.
21. Management accounting helps an organization track costs and revenues to assess its
profitability
22. During the planning phase of a project the scope of the project is defined and the milestones and
deadlines are established.
23. What function does the warehouse perform in the fulfillment process?
The correct answer is: Prepares and sends the shipment to the customer
24. Within the financial structure, typical functions or departments found in a modern
organization include which of the following?
The correct answers are: purchasing, operations, finance, marketing
25. What part of the project management process is within the various functional areas?
The correct answers are: Budgeting, Execution, Settlement, Planning
26. In which elements of the lifecycle data management process does marketing play a role?
The correct answers are: Make, Marketing & service, Discontinue product
27. What steps are involved in the accounting portion of the procurement process?
The correct answer is: Receiving the invoice and sending payment
28. Materials encompass all the products, components, and parts that are used in an organization.
29. _____________enables an organization to optimize its product development process, from

design to market, while ensuring that it complies with industry, quality, and regulatory
standards?
The correct answer is: Lifecycle Data Management
30. Which process involves the actual creation of the products?
The correct answer is: Production Process
31. What is the final step of the procurement process?
The correct answer is: Payment
32. Which departments take part in the conception of an idea?
The correct answers are: Engineering, Marketing
33. What is the first step of the production process?
The correct answer is: Request Production
34. Which of the following are steps within a generic business process of an organization?
The correct answers are: Trigger, Outcome

35. Which of the following activities are related to the procurement process?
The correct answers are: Receive Materials, Prepare for Storage, Store Materials
36. Which system supports business processes end to end?
The correct answer is: Enterprise System
37. Common reports of financial accounting include income statement, profit and loss, and
balance sheet.
38. Which of the following activities are related to the fulfillment process?
The correct answers are: Locate Materials, Prepare Shipment, Ship to Customer
39. Document management provides tools to manage and store documents securely and to keep
track of the multiple versions of these documents.
40. Which of the following are components of the production (make) process?
The correct answers are: Warehouse, Production
41. Which of the following is concerned with the storage and movement of materials?
The correct answer is: Inventory and warehouse management (IWM)
42. The lifecycle data management (design) process supports the design and development of
products from the initial product idea stage through the discontinuation of the product.
43. Forecasts of finished goods are determined by data from material planning.
44. Within the production process, the issuing of raw materials takes place in the warehouse
45. Which processes have an impact on an organization’s finances?
The correct answers are: Financial accounting processes, Management accounting or controlling
processes
46. Which of the following activities are related to the production process?
The correct answers are: Request materials, Store materials, Locate Materials, Issue Materials
47. The financial accounting process focuses on internal reporting to manage costs and
revenues
48. Which process supports the design and development of products from the initial product idea
stage through the discontinuation of the product?
The correct answer is: Lifecycle Data Management
49. The final stage of asset management and customer service is the authorization maintenance stage.
50. Which term refers to a system in which workers complete their tasks in separate departments
without regard to the consequences for the other components of the process?
The correct answer is: Silo Effect
51. The procurement process includes all of the tasks involved in acquiring needed materials.
52. The term materials encompasses which of the following?
The correct answers are: Products, Components, Parts, Anything used in an organization
53. The fulfillment process (sell) consists of all the steps involved in selling and delivering the
products to the organization’s customers.
54. The most common organizational structure within modern organizations is the functional
structure.
55. Which of the following are components of the fulfillment (sell) process?
The correct answers are: Warehouse, Sales, Accounting
56. Which process tracks the financial impact of process steps with the goal of meeting legal
reporting requirements?
The correct answer is: Financial Accounting
57. ___________ is concerned with matching the demand for materials in the organization with the
supply.
The correct answer is: Material Planning
58. _____________ provides tools to manage and store documents securely and to keep track of
the multiple versions of these documents?
The correct answer is: Document Management
59. How does GBI Global sell its merchandise?
The correct answer is: Via a network of specialized dealers
60. Which of the following statements about SAP R/3 is true?
The correct answer is: It is an end-to-end enterprise system
61. The material planning process is used to maintain internal assets such as machinery and to
delivery after-sales customer services such as repairs.
62. Asset management is concerned with both the preventive and the corrective maintenance of an organization’s
equipment.
63. Large warehouses do not need to move items as quickly and efficiently as smaller
warehouses.
64. Accounts receivable is used to track money that is owed to vendors.
65. Which process uses historical data and sales forecasts to plan which materials will be procured
and produced?
The correct answer is: Material Planning
66. What is true about SAP R/3?
The correct answers are: Executes every process from start to finish, Consolidates process data in a
single database, Enables users to view the status of a process in real time
67. Sales is involved in which steps in the customer service process?
The correct answers are: Create service request, Authorize service
68. Which of the following statements about business processes is true?
The correct answer is: All of the above

CHAPTER 2
1. When you access the Internet, your browser is the presentation layer. "Đúng"
2. Which term is generally used to describe the ways that users can view and analyze data to
help them make decisions and complete their tasks Reporting
3. Which term refers to the technical structure of the software, how users interact
with the software, and how the software is physically managed on computer
hardware Architecture
4. How many company codes can a plant belong to? One
5. A plant can be used to represent which of the following? A factory, A storage facility
(warehouse, DC), An office
6. Which of the following are examples of organizational data in SAP? Client,
Customer, Vendor
7. The architecture of an enterprise system refers to the technical structure of the
software, how users interact with the software, and how the software is physically
managed on computer hardware. "Đúng"
8. Which of the following is(are) used to represent the structure of an enterprise?
Organizational Data
9. The four most common material types are raw materials, semi‐finished goods,
finished goods, and exported goods. "Sai"
10. Which of the following terms refers to an organizational element that performs
multiple functions and is relevant to several processes? Plant
11. Which term relates to the technical capabilities that allow systems to connect with
one another through standardized interfaces called Web services? Service-Oriented
Architecture
12. The online transaction processing (OLTP) system is designed to capture and store
detailed organizational data. "Sai"
13. Which system connects a company’s ERP system to those of its customers?
Customer Relationship Management (CRM)
14. Enterprise resource planning (ERP) focuses on the internal operations of an
organization. "Đúng"
15. What type of materials is purchased from a vendorTrading Goods
16. Reporting is a general term for the methods a user can utilize to update data in the
ERP system to execute process steps "Sai"
17. The financial accounting documents, management accounting or controlling
documents, and material documents are all “virtual.” "Đúng"
18. Materials are categorized into different material types based on the way they are
used in the firm’s operations. "Đúng"
19. Organizational data are used to represent the structure of an enterprise. "Đúng"
20. Materials that are purchased from an external source (a vendor) and used in the
production process are known as ______________ Material Types
21. Which of the following SAP systems are used to support inter-company
processes? (2 correct answers) SAP SCM, SAP CRM
22. Which of the following are examples of work lists? Picking list, Billing due list, Delivery
due list
23. Financial accounting (FI) documents, management accounting or controlling (CO)
documents, and material documents are referred to as Virtual Documents
24. The three layers of the “three-tier client-server architecture” are the presentation
layer, windows layer, and data layer. "Sai"
25. ____________reflect(s) the consequences of executing process steps. Transaction
Data
26. Application platforms serve as a type of "enterprise operating system" for a
company’s ES landscape by allowing all of the various systems to communicate
seamlessly with one another as well as with systems outside the "Đúng"
27. Which of the following systems helps companies administer the processes of
research, design, and product management? Product Lifecycle Management (PLM)
28. Information structures display lists of master data, such as materials, vendors, and
purchasing info records, and documents, such as transaction documents, FI, CO,
and material documents that are generated during the execution of a process.
"Đúng"
29. Transaction data reflect the consequences of executing process steps. "Đúng"
30. Current versions of the SAP business suite can’t run on SAP NetWeaver. "Sai"
31. Which of the following statements concerning Web services are true? Web services
expose functionality to other applications., Web services are an essential component of
enterprise systems., Web services can be used to create composite applications.
32. A plant can be a factory, a warehouse, a regional distribution center, or a service
center. "Đúng"
33. Which of the following master data is used in numerous processes? Material Master
34. A three-tier architecture includes which of the following components? Data layer,
Presentation layer, Application layer
35. Which of the following is used to integrate several client-server applications and
create enterprise mash-ups, or composite applications? The correct answer is: Web
Services Web Services
36. Which of the following identify tasks that are scheduled to be completed in a
process? Work Lists
37. Supply chain management deals with Planning for production demand requirements,
Optimizing transportation and logistics for materials
38. Which of the following statements concerning transaction data are true?
Transaction data are a consequence of the execution of process steps., Transaction data are
constantly changing.
39. A plant can be used to represent which of the following? A factory, A storage facility
(warehouse, DC), An office
40. Inter-company processes take place within a single company.
41. Which of the following statements regarding organizational data are true?
Organizational data represent entities such as customers and vendors., Organizational data
define the structure of an enterprise.
42. Which of the following statements regarding process level reporting are true? It
provides information on the performance of a process across many occurrences (e.g.,
customer orders over time)., It is based on data in the transactional system., It uses
aggregated data.
43. The highest organizational level in SAP ERP is the Client
44. A building can house only a single plant. "Sai"
45. Transaction data make use of which types of data? Master, Organizational, Situational
46. Which of the following SAP systems are used to support inter-company
processes? SAP SCM, SAP CRM
47. Which of the following terms refers to materials with similar characteristics?
Material Group
48. Which of the following are examples of online lists? List of customers, List of
documents
49. Raw materials (ROH) are purchased from an external source ‐ a vendor‐ and used in the
production process. "Đúng"
50. Materials that are created by the production process from other materials are
referred to as _____________ Finished Goods (FERT)
51. SAP NetWeaver is the “operating system” for an entire company’s business
processes. "Đúng"
52. Which of the following are examples of master data in SAP? Customer, Vendor
53. Material master are organizational elements that performs multiple functions and
is relevant to several processes. "Sai"
54. Trading goods (HAWA) are resold to customers after they have been modified by
the company. "Sai"
55. Supply chain management (SCM) systems help companies execute the processes
of research, design, and product management. "Sai"
56. Which program is the “operating system” for an entire company’s business
processes? SAP NetWeaver
57. A client represents each company within an enterprise. "Sai"
58. Plant is an organizational element where Products and services are created, Production
planning is carried out, Services and maintenance is performed
59. Customer relationship management (CRM) systems connect a company’s ERP
system to its accounting software system. "Sai"
60. Scalability is the ability of the hardware and software to support a greater number
of users easily over time. "Đúng"
61. Service-oriented architecture (SOA) is the fundamental concept behind systems
connecting through standardized interfaces called Web services. "Đúng"
62. Which of the following statements concerning SAP NetWeaver are true? It helps
companies integrate with other non-SAP applications., It serves as the application platform
on which the SAP Business Suite runs., It enables companies to plug in independent
software vendor (ISV) applications on top of their core ERP and suite applications.
63. The material master includes a large amount of data because it is used in
numerous processes. "Đúng"
64. Which of the following statements regarding instance level reporting are true? It
provides the status of one occurrence of a process (e.g., one customer order)., It is based on
data in the transactional system.
65. The material master is the most commonly used organizational data in an
enterprise. "Sai"
66. Which of the following statements regarding master data are true? Master data
represent entities such as customers and vendors., Master data are a consequence of the
execution of process steps.
67. Material master data are grouped based on: Material type, Organizational Element,
Company Code
68. Work lists identify tasks that are scheduled to be completed in a process. "Đúng"
69. Information structures enable which types of analysis? Standard analysis, Flexible
analysis
70. A company code is the highest organizational level in SAP ERP. "Sai"
71. Which of the following is(are) used to capture specified transaction data in an
aggregated and summarized form that enables users to analyze the data as needed.
Information Structures
CHAPTER 3
1/ Sales plant data include details on how the material will be shipped from the
plant.
2/ All of the following are key organizational elements in the fulfillment process
except
The correct answer is: Warehouse
3/ Pre-sales activity is often triggered by a communication from a customer such

as a purchase order.
4/ In the fulfillment process, a plant is
The correct answer is: A facility from which the company delivers products and
services to its customers.
5/ Material master data are grouped into views. Which one of the following
combination of views is relevant to the fulfillment process?
The correct answer is: Basic data, sales organization data, sales plant data
6/ The fulfillment process acts as a stand-alone process and cannot be integrated

with other processes within an organization.
7/ The data in the customer master are divided into the following three segments:
The correct answer is: General data, accounting data, and sales area data
8/ A customer‐material information record is comprised of master data specific to

one customer and one material.
9/ All of the following are examples of a shipping point except
The correct answer is: A designated group of employees

10/ Which master data do companies use to determine the prices of their
products?
The correct answer is: Pricing conditions
11/ A sales area can be assigned to only one company code.
12/ What is the final step in the fulfillment process?
The correct answer is: Receipt of payment from the customer
13/ Which of the following are characteristics of a wholesale channel?
The correct answers are: It does not include sales taxes in calculating prices, It
requires a minimum volume of purchase, It offers volume discounts, It may
designate a specific plant or plants from which deliveries are made
14/ Open items are items in the payment step for which payment from the
customer has been received.
15/ Information structures are used to generate which of the following?
The correct answers are: Flexible analysis , Standard analysis
16/ Which reporting options does SAP ERP system support?
The correct answer is: All of the above
17/ A shipping point is a location in a plant at which inbound deliveries are

received.
18/ A customer info record is an intersection of customer data and sales data.
19/ Which of the following are the typical distribution channels?
The correct answers are: Wholesale, Online, Retail
20/ The fulfillment process is integrated with all of the following processes except
The correct answer is: Asset management
21/ Which of the following statements regarding work lists are true?
The correct answers are: They identify tasks that are ready for completion., They
contain a list of orders that are scheduled to be shipped by a specific date.
22/ Which one of the following combinations of organizational elements is

included in the definition of a sales area?
The correct answer is: Sales organization, distribution channel, division
23/ Customer master data include data needed to conduct business with
customers and to execute transactions that are related specifically to the
fulfillment process.
24/Which of the following key organizational elements are unique to the

fulfillment process?
The correct answers are: Sales area, Credit control area, Shipping point
25/ Which action triggers sales order processing in the fulfillment process?
The correct answer is: Receipt of a customer purchase order
26/ All of the following are key organizational elements for which material master
data are defined for the fulfillment process except
The correct answer is: Shipping point
27/ A sales organization must have at least two divisions.
28/ An inquiry is a request for information regarding a potential order that the
customer places with the company.
29/ In the case of products, a plant is typically an office building.
30/Which of the following is NOT a typical characteristic of a wholesale channel?
The correct answer is: It distributes goods directly to consumers.
31/ A sales area can be assigned to multiple company codes.
32/ Which of the following is not taken into consideration when determining a
customer's credit exposure?
The correct answer is: current purchase orders

33/ A plant must have at least one shipping point, which must be physically
located in that plant.
34/ A one–to-many relationship exists between a sales area and plants.
35/ The fulfillment process is integrated with which other processes?
The correct answers are: Project systems, Production, Management accounting
CHAPTER 4
1. SAP can utilize which of the following media to communicate with a vendor? All of the above
2. A transfer posting is used to move materials from one storage location to another. Sai
3. Accounting data related to a vendor are accessible to all clients in a company code. "Sai"
4. Material master data can be defined differently for different organizational levels. "Đúng"
5. The material master is updated after the invoice verification step of the procurement process
has been completed. "Đúng"
6. Data in the vendor master are grouped into which three segments? General data, accounting
data, and purchasing data
7. Which of the following account assignment categories is used when the company acquires a
fixed asset? Asset
8. A transfer posting does not generate a material document. "Sai"
9. General data in a vendor master contain all of the following except: Payment terms and
methods
10. Which steps are involved in converting a purchase requisition into a purchase order? Request
for quotation, Quotation (câu chọn 2 lựa chọn)
11. Standard reporting tools in the transaction system are used to generate which of the
following? Online lists, Work lists
12. Payments must be made automatically through a payment program. "Sai"
13. The key data in the purchasing view of the material master are. The purchasing group, the
goods receipt processing time, and the delivery tolerances
14. A plant-to-plant movement of goods does not generate an accounting document. "Sai"
15. Which of the following document types is not utilized during the Purchasing process? Picking
document
16. Which organizational processes interact with procurement? Project management, Material
planning, Fulfillment (sales), Management accounting, Financial accounting
17. General data related to a vendor are accessible to all company codes in a client. "Đúng"
18. Storage locations are places within a plant were materials are kept until they are needed.
"Đúng"
19. Which transaction documents are included in a purchase order? Requisition, RFQ, Quotation
20. A goods movement is a transaction that causes a change in stock value or status. "Đúng"
21. Which one of the following is not one of the data types that are relevant to the purchasing
process? Sales master
22. Which element of a purchase order includes communicating with the vendor? Outcome
23. A purchasing info record is an intersection or combination of material and accounting data.
"Sai"
24. A purchase order can be created with reference to which of the following? Purchase order,
Purchase requisition, RFQ
25. The header section of a purchase order contains information such as purchase order number,
vendor, currency, dates, and payment terms. "Đúng"
26. When purchasing consumable materials, an account assignment category and specific
account assignment objects must be provided when the purchase order is created. "Đúng"
27. Which of the following are key documents in purchasing? Material documents, Fl documents,
CO documents, Purchase order, Invoice
28. Which of the following are account assignment categories? Asset, Order, Cost center, Sales
order, Project
29. There can only be one storage location within a plant. "Sai"
30. Which item category would you use to have your vendor ship goods directly to your customer?
Third-party
31. The most decentralized model of purchasing organizations is the plant‐specific purchasing
organization. "Đúng"
32. Different material types have different required material views. "Đúng"
33. Purchasing data related to a vendor are accessible to all purchasing organizations. "Sai"
34. A plant can belong to more than one company code. "Sai"
35. SAP cannot utilize any media except Web services to communicate a purchase order to a
vendor. "Sai"
36. Data for source determination are obtained from: Purchase info records, A source list,
Contracts and agreements
37. Which of the following organizational data are required when creating a purchase order?
Purchase Requisition, RFQ, Quotation, Purchase order
38. Which of the following is an intersection or combination of material data and vendor data?
Purchasing info record
39. To complete a vendor payment, which of the following types of data must be included on the
vendor master? Payment terms, Payment method, Payment address
40. Consumable materials are acquired to be used within an organization. "Đúng"
41. A purchasing group is an individual or a group of individuals who are responsible for all of the
following except. Negotiating contracts and agreements
42. A transfer posting changes the stock status of a material and need not involve a physical
movement of goods. "Đúng"
43. Data from which of the following sources are automatically included in a purchase order?
Purchasing info record, Material master, Vendor master
44. Materials that are acquired to be used within the organization are referred to as. Consumable
materials
45. Typically, there are three models of purchasing organizations: enterprise-level, company-level,
and plant-level. "Đúng"
46. Which of the following are organizational elements in purchasing? Company code, Plant
47. A purchasing organization is an individual or a group of individuals who are responsible for
purchasing activities for a material or group of materials. "Sai"
48. The primary task of the order processing step is to create and send the purchase order to the
vendor. => đúng
49. Accounting data related to a vendor are accessible to all clients in a company code.
=> Sai
50. Which of the following are material types? The correct answers are: Consumable material,
Raw material, Packaging, Non-valuated material
51. Which one of the following is not a type of organizational data that is utilized in the
procurement process? Manufacturing Plant
52. Which one of the following is not a model of the purchasing organization? Client level
53. The company-level purchasing organization is the most centralized model. Sai
54. Material documents consist of a header and an items section. Which of the following are
included in the items section? Movement type, Material number, Storage location
55. Which organizational element(s) control(s) the entry of accounting data in the vendor master?
Client and Company Code
56. Which of the following statements about storage locations are true? A storage location must
be assigned to a plant, A client can have more than one storage location, A plant can have
more than one storage location
57. Which of the following facilitates the integration between vendor master data and financial
accounting? Reconciliation account
58. Which of the following data categories are included in a purchasing info record? Freight,
Discounts, Texts
59. A FI document includes a header and an items section. Which of the following data are
included in the items section? Account
60. A goods receipt cannot be accomplished without a movement type. Đúng
61. The enterprise‐level purchasing organization is also known as the cross‐company code
purchasing organization. => đúng
62. A storage location is a key organizational element in purchasing. Đúng

63. Which of the following tasks are performed during the payment step? Selecting method of
payment, Selecting invoice items, Calculating the payment amount
64. Which of the following data are needed for invoice verification? Purchase requisition, Material
document, Invoice, User input
65. The method used to value material is defined in the material master. => đúng
66. Vendor master data include the data needed to conduct business with a vendor and to
execute transactions related to the procurement process. => Đúng
67. A requisition represents a legal obligation to make the purchase. => Sai
68. Which of the following goods movements need not involve a physical movement of
materials? Transfer posting
69. Purchasing information systems are a component of which system? Logistics information
systems
70. Invoice verification authorizes payment of the invoice to the vendor. Đúng
71. The enterprise-level purchasing organization is the most centralized model. Đúng
72. Which of the following is a form of invoice verification? Three-way match
73. Which of the following documents are required for the invoice verification step of the
procurement process? Vendor invoice, Purchase order, Material document
74. A purchasing organization is involved in all of the following operations except Determining
storage locations within the plant
75. Which of the following is(are) a form of data within the goods receipt step? All of the above
76. Materials ordered in multiple purchase orders must be delivered in multiple shipments. Sai
77. SAP can utilize which of the following forms of media to communicate with a vendor? Print, E-
mail, EDI, Web services, Fax
78. Which of the following are master data that are related to the purchasing process? Material
master, Vendor master, Vendor info records
79. Electronic payments are sent automatically. Đúng
80. The data needed to create a purchase requisition are the item category, quantity, desired
delivery date, and desired delivery location or receiving plant. Đúng
81. A company can use which of the following to select a vendor from a list of potential
suppliers ? Source list
82. Which item is included in the header of a purchase order? Vendor
83. What are the key stock types (statuses) utilized in purchasing, based on usability of
materials? Unrestricted use, Stock in transit, Blocked stock
84. What is a storage location? The place within a plant where materials are kept until they are
needed
85. Materials designated as __________ can be withdrawn only for sampling or for scrap. In-
quality inspection, Blocked stock
86. Which of the following statements about purchasing organizations are correct? They
negotiate conditions of purchase with vendors, They can purchase for multiple plants
87. Item categories in a purchase order determine the process steps used to procure materials.
Đúng
88. Which element of the payment step includes selecting a bank? Task
89. A purchase order can be sent to which of the following? A vendor, A plant
90. Which of the following are methods of valuing materials? Standard price, Moving (average)
price
91. Which of the following organizational data are required when creating a purchase
requisition? Company code, Purchasing organization, Purchasing group
92. A purchasing group is an internal group that is responsible for executing the procurement
process. Sai
93. Which of the following are organizational elements in purchasing? Plant, Storage location
CHAPTER 5
1. Which of the following is a key process in financial accounting?
The correct answer is: Accounts receivable accounting
2. Reporting in financial accounting is broadly divided into which of the
following two categories?
The correct answers are: Displaying account information, Generating
financial statements
3. Liabilities are what the company owns, such as cash, land, and buildings.
4. Financial accounting is affected any time money either leaves or comes into
the company.
5. Within accounts receivable accounting, when a payment is made the bank
account is debited and the appropriate customer account is credited.
6. Accounting processes are broadly divided into two main categories:
financial accounting and management accounting.
7. In accounts receivable, which general ledger accounts are affected?
The correct answers are: Accounts receivable reconciliation, Sales revenue,
Bank
8. Balance sheet accounts are grouped into:
The correct answers are: Assets, Liabilities, Equity
9. The COA segment of the COA data includes which of the following?
The correct answers are: Account number, Account group
10.An increase in an asset account or an expense account results in a credit
posting.
11.Which term represents what a company owns, such as cash, inventory of
materials, and buildings?
The correct answer is: Assets
12.Balance sheet accounts are grouped into which of the following categories?
The correct answers are: Assets, Liabilities, Equity
13.Which of the following statements concerning reconciliation accounts are
true?
The correct answers are: Reconciliation account for customers is accounts
receivable, Reconciliation account for vendors is accounts payable
14.A chart of accounts (COA) is an ordered listing of accounts that comprise a
company’s general ledger.
15.Accounts payable accounting is not associated with the procurement
process.
16.Parallel accounting consists of implementing multiple ledgers and using
each ledger for different purposes.
17.Assets are monies the company earns by selling its products and services.
18.What is true about a business area?
The correct answers are: It is a internal division of an enterprise, It helps
management monitor performance, It is used for external reporting
19.Which of the following is used to report data needed to meet legal and
regulatory requirements?
The correct answers are: Assets, Financial statement
20.In accounts payable, which general ledger accounts are affected?
The correct answers are: Accounts payable reconciliation, Supplies
expense, Bank
21.What are the primary ways in which an asset can be acquired?
The correct answers are: Internally by production, Externally by vendor,
Externally without a vendor
22.Financial statements can be generated for different organizational levels
including one or more company codes and business areas.
23.Management accounting, or controlling (CO), is intended primarily for
audiences outside the organization.
24.Which type of asset has a physical form?
The correct answer is: Tangible asset
25.Accounts payable accounting is concerned with vendors.
26.Which of the following are types of chart of accounts?
The correct answers are: Operative COA, Country specific COA, Group COA
27.Which term refers to an ordered listing of accounts that comprise a
company’s general ledger?
The correct answer is: Chart of accounts (COA)
28.Which of the following are common depreciation areas used in the US?
The correct answers are: Book depreciation, Cost accounting depreciation,
Legal depreciation, Special depreciation
29.Tangible assets can include which of the following?
The correct answers are: Computers, Production Machinery, Real Estate
30.Account currency determines the currency in which all the transactions are
recorded.
31.Tangible assets are non-physical items such as trademarks and patents.
32.The balance sheet is a snapshot of the organization at a point in time.
33.During the planning phase of a project the scope of the project is defined
and the milestones and deadlines are established.
34.____________ are internal divisions of an enterprise that are used to
define areas of responsibility or to meet the external reporting
requirements of an enterprise segment.
The correct answer is: Business areas
35.Accounts receivable accounting is concerned with customers.
36.The general ledger is used to record the financial impacts of business
process steps.
37.Financial statements can be generated from which of the following?
The correct answer is: Both operative and country-specific COAs
38.Which type of asset has a non-physical form?
The correct answer is: Intangible asset
39.Which attributes are present in the FI document header?
The correct answers are: Document type, Posting date, Currency
40.Financial accounting (Fl) is concerned with recording the financial impacts
of business processes as they are executed.
41.Which term represents the costs associated with creating and selling
products and services?
The correct answer is: Expenses
42.What does the COA data include?
The correct answers are: Client segment, Company code segment
43.Which term represents the monies a company earns by selling its products
and services?
The correct answer is: Revenues
44.An organization can possess which of the following types of assets?
The correct answers are: Tangible, Intangible, Financial
45.Which of the following is not a mode of acquiring an asset for a company?
The correct answer is: Selling equipment
46.A cost center:
The correct answers are: Absorbs costs, Can be associated with a
department, Is similar to a cost object, Is associated with locations where
costs are incurred
47.Which of the following statements concerning the leading ledger are true?
The correct answers are: Global accounting principles are consolidated into
it, All transaction data are posted to it
48.Which attributes are present in the FI document items?
The correct answers are: Amount, Posting key
49.Which process is concerned with recording data associated with bank
statements?
The correct answer is: Bank ledger accounting
50.What are the most common transaction types that occur during the life of
an asset?
The correct answers are: Acquisition, Depreciation, Retirement
51.When does a debit take place?
The correct answers are: When assets and expenses increase, When
revenue and liabilities decrease
52.Which of the following does the balance sheet include?
The correct answers are: Assets, Liabilities
53.Which of the following records the impact of a transaction step on financial
accounting?
The correct answer is: Financial accounting document
54.Which process is used to manage money owed by customers for goods and
services purchased from the company?
The correct answer is: Accounts receivable accounting
55.A segment is a division of an enterprise for which management monitors
performance separately from other segments.
56.Intangible assets are physical items such as buildings, machinery, and
computers.
57.Which term is a general ledger account that consolidates data from a group
of related sub-ledger accounts?
The correct answer is: Reconciliation account
58.All of the following are transaction types that occur during the life of an
asset except ___________
The correct answer is: Allocation
59.____________ is concerned with recording the financial impacts of
business processes as they are executed.
The correct answer is: Financial accounting (Fl)
60.An increase in revenue or liability results in a debit posting.
61.When does a credit take place?
The correct answers are: When assets and expenses decrease, When
revenue and liabilities increase
62.Reporting within financial accounting is divided into two categories:
generating financial statements and displaying account information.
63.A plant can be used to represent which of the following?
The correct answers are: A factory, A storage facility (warehouse, DC), An
office
64.Which of the following is used to implement multiple ledgers and use each
ledger for different purposes?
The correct answer is: Parallel accounting
65.Which of the following statements regarding reconciliation accounts are
not true?
The correct answer is: Data are posted directly into them
66.Which term represents what a company owes to others, including money
owed to vendors and loans from financial institutions?
The correct answer is: Liabilities

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CHAPTER 1

2. Which processes focus primarily on people and projects?

3. Projects rely on resources located in and work performed in other processes.

Đáp án chính xác là "Đúng"

The correct answer is: Human Capital Management (HCM)

5. Insufficient supply results in a situation called “stock out.”

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Sai"

Đáp án chính xác là "Sai"

The correct answer is: Procurement Process

Đáp án chính xác là "Đúng"

10. Which of the following are components of the procurement process?

The correct answers are: Warehouse, Purchasing, Accounting

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Sai"

The correct answer is: Cross-Functional

Đáp án chính xác là "Sai"

The correct answer is: Project Management

17. Accounts payable is used to track money owed by customers.

Đáp án chính xác là "Sai"

The correct answers are: Engineering, Marketing, Production

The correct answer is: Business Process

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Đúng"

organization include which of the following?

The correct answers are: purchasing, operations, finance, marketing

The correct answers are: Budgeting, Execution, Settlement, Planning

Đáp án chính xác là "Đúng"

29. _____________enables an organization to optimize its product development process, from

The correct answer is: Lifecycle Data Management

30. Which process involves the actual creation of the products?

The correct answer is: Production Process

31. What is the final step of the procurement process?

The correct answer is: Payment

32. Which departments take part in the conception of an idea?

The correct answers are: Engineering, Marketing

33. What is the first step of the production process?

The correct answer is: Request Production

The correct answers are: Trigger, Outcome

36. Which system supports business processes end to end?

The correct answer is: Enterprise System

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Đúng"

The correct answers are: Warehouse, Production

The correct answer is: Inventory and warehouse management (IWM)

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Đúng"

Đáp án chính xác là "Đúng"

45. Which processes have an impact on an organization’s finances?

Đáp án chính xác là "Sai"

The correct answer is: Lifecycle Data Management

Đáp án chính xác là "Sai"

The correct answer is: Silo Effect

Đáp án chính xác là "Đúng"

52. The term materials encompasses which of the following?

Đáp án chính xác là "Đúng"