Accounting Information Systems Vernon Richardson 2e - Test Bank

Accounting Information Systems Vernon Richardson 2e – Test Bank

 

Instant Download – Complete Test Bank With Answers

 

 

Sample Questions Are Posted Below

 

Chapter 05

Sales and Collections Business Process

Answer Key

 

 

True / False Answers

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

 

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

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

 

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

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

7. Application controls limit who can change records in a system.

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-04 Develop business rules to implement controls for the sales and collection process

Source: Original

Topic: Implementing Controls for Sales and Collections with Business Rules

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-04 Develop business rules to implement controls for the sales and collection process

Source: Original

Topic: Implementing Controls for Sales and Collections with Business Rules

 

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

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-04 Develop business rules to implement controls for the sales and collection process

Source: Original

Topic: Implementing Controls for Sales and Collections with Business Rules

 

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

 

Answer:  True

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-06 Use multiplicities to implement foreign keys in relational tables

Source: Original

Topic: Foreign Keys in Relational Tables

 

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

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-06 Use multiplicities to implement foreign keys in relational tables

Source: Original

Topic: Foreign Keys in Relational Tables

 

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

 

Answer:  False

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-06 Use multiplicities to implement foreign keys in relational tables

Source: Original

Topic: Foreign Keys in Relational Tables

 

 

Multiple Choice Questions

 

13. Which of the following best describes the purpose of a BPMN collapsed sub-process?
14. Shows the interchange between two pools.
15. Depicts the sequence of activities in one pool.
16. Contains a series of activities that are hidden from view.
17. Illustrates the process flow when an exception occurs.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-02 Develop an activity model of the sales and collection process

Source: Original

Topic: Sales and Collection Process Using BPMN

 

14. Which of the following best describes the purpose of an intermediate error event?
15. Shows the interchange between two pools.
16. Depicts the sequence of activities in one pool.
17. Contains a series of activities that are hidden from view.
18. Illustrates the process flow when an exception occurs.

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-02 Develop an activity model of the sales and collection process

Source: Original

Topic: Sales and Collection Process Using BPMN

 

15. Which of the following best describes the difference between access controls and application controls?
16. Access controls limit who can change records and application controls provide an audit trail of any changes.
17. Access controls implement business rules and application controls do not.
18. Access controls are “prohibited” business rules and application controls are “allowed” business rules.
19. There is no difference between access and application controls.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options

 

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?

17. Quotes and orders are entered into the system at the same time.
18. Each quote may result in many future Orders.
19. The same Sunset Partner both prepares quotes and records orders.
20. Each order must result from a prior quote.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

17. 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?

18. Each order must specify the same products as the previous quote.
19. Each product has been ordered at least once.
20. An order does not have to include a product.
21. An order may include many products.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

18. 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?

19. Each cash receipt is deposited into one bank account.
20. Each order increases accounts receivable.
21. The company only has one bank account.
22. Some cash receipts are not deposited into a bank account.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

19. 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?

20. Some customers pay for their orders in advance.
21. Some orders result in several payments from the customers.
22. Each cash receipt pays for at least one order, but it could pay for many orders.
23. Each cash receipt pays for a minimum of 0 orders and a maximum of 1 order.

 

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

20. Refer to the following diagram. Which of the following answers provides the best interpretation of the multiplicities for the association between the Employees and the Product Categories classes?

21. Each employee must be assigned to manage at least one product category.
22. Each product category has one manager.
23. Each product category can have no managers or multiple managers.
24. Each employee can manage only one product category.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

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 Employees and the Sales classes?

22. Only one employee participates in each sale.
23. Several employees participate in each sale.
24. Some employees do not participate in sales.
25. Some employees participate in several sales.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

22. 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?

23. Every product category is managed by one employee.
24. Every product category includes at least one inventory item.
25. Some product categories do not include inventory items.
26. Every inventory item is in at most one product category.

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Understand

Difficulty: 2 Medium

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

23. Which of the following activities is not associated with the sales and collection business process?
24. Recording customer payments
25. Maintaining vendor records
26. Selling products and services
27. Billing customers

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-01 Describe the business activities that comprise the sales and collection process.

Source: Original

Topic: Sales and Collection Process

 

 

24. Which of the following occurs at the same time a sale of goods occurs?
25. Reduction in accounts receivable
26. Increase in inventory
27. Increase in accounts payable
28. Recognition of cost of goods sold

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-01 Describe the business activities that comprise the sales and collection process.

Source: Original

Topic: Sales and Collection Process

 

 

 

25. Which of the following best describes the purpose of an intermediate timer event?
26. Shows the timing of messages between two pools
27. Determines when the business process begins
28. Illustrates the process flow when a delay occurs
29. Contains a series of activities that are hidden from view

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-02 Develop an activity model of the sales and collection process using BPMN.

Source: Original

Topic: Sales and Collection Process Using BPMN

 

 

26. Which of the following best describes the purpose of an intermediate timer event?
27. Shows the timing of messages between two pools
28. Determines when the business process begins
29. Illustrates the process flow when a delay occurs
30. Contains a series of activities that are hidden from view

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-02 Develop an activity model of the sales and collection process using BPMN.

Source: Original

Topic: Sales and Collection Process Using BPMN

 

 

27. Which of the following best describes the choreography in a BPMN activity diagram?
28. Shows the interaction of messages between participants in the business process
29. Hides activities that are not of interest in the analysis of the business process
30. Shows the sequence of activities within one pool
31. Follows the sequence flow from start to end

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-03 Understand and apply different activity modeling options.

Source: Original

Topic: Applying Activty Modeling Options

 

 

 

28. Which of the following best describes the orchestration in a BPMN activity diagram?
29. Shows the interaction of messages between participants in the business process
30. Hides activities that are not of interest in the analysis of the business process
31. Shows the sequence of activities within one pool
32. Follows the sequence flow from start to end

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-03 Understand and apply different activity modeling options.

Source: Original

Topic: Applying Activty Modeling Options

 

 

 

29. Which of the following is not one of the elements to be identified when developing business rules?
30. Important business events
31. Conditions that affects the intention/objective for an event
32. Access controls that limit who can use information
33. Actions to be taken based on conditions

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-04 Develop business rules to implement controls for the sales and collection process.

Source: Original

Topic: Implementing Controls for Sales and Collections with Business Rules

 

 

 

30. Business rules are an example of which COSO concept?
31. Internal control
32. Control activities
33. Control environment
34. Activity models

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-04 Develop business rules to implement controls for the sales and collection process.

Source: Original

Topic: Implementing Controls for Sales and Collections with Business Rules

 

 

 

31. Which of the following best describes the use of type images in UML class modeling?
32. Allow companies to include graphic images in class models
33. Used to enumerate a many-to-many association between two REA classes
34. Allow modelers to distinguish between types of activities in an activity diagram
35. Allow categorization of REA classes based on management’s information needs

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-05 Develop a structure model for the sales and collection process using UML class diagrams.

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

 

 

 

32. Consider the following diagram. Which answer provides the best interpretation of the multiplicities for the association between the Sales Orders class and the Cash Receipts class?

33. A single cash receipt may apply to only one sales order
34. Sales orders and cash receipts must be entered into the system at the same time
35. Customers may pay for sales orders in multiple payments
36. An employee might never record a sales order

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-05 Develop a structure model for the sales and collection process using UML class diagrams.

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

 

 

33. Consider the following diagram. How will the database relationship between Customers and Sales Orders be implemented?

34. The Sales Order ID will be included as a foreign key in the Customers table
35. The Customer ID will be included as a foreign key in the Sales Orders table
36. The Customer ID will be included as a primary key in the Customer table
37. The Sales Order ID will be included as a primary key in the Customer table

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-06 Use multiplicities to implement foreign keys in relational tables.

Source: Original

Topic: Foreign Keys in Relational Tables

 

 

34. Consider the following diagram. Which of the following best describes how the relationship between Sales Orders and Products will be implemented in the resulting database?

35. A new table will be created that contains both Sales Order ID and Product ID as its composite primary key
36. The Product ID will be included as a foreign key in the Sales Orders table
37. The Sales Order ID will be included as a foreign key in the Products table
38. The Quantity Ordered field will be included as a foreign key in the Products table

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-07 Implement a relational database from the UML class diagram of the sales and collection process.

Source: Original

Topic: Implementing Relational Databases from a UML Class Diagram of the Sales and Collection Process

 

 

 

35. In the generic REA model for the sales and collections process, the multiplicities between the Sales and Cash Receipts classes are displayed with question marks. Which of the following best explains this?
36. The direction of process flow depends on the nature of the business.
37. The quantities of items sold can’t be determined until the sale occurs.
38. The actual values will depend on the nature of the business.
39. The customer determines the multiplicities for this association.

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-05 Develop a structure model for the sales and collection process using UML class diagrams.

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

 

 

 

36. Consider the following diagram. How will the database relationship between Employees and Sales Orders be implemented?

37. The Sales Order ID will be included as a foreign key in the Employees table
38. The Employee ID will be included as a primary key in the Employees table
39. The Sales Order ID will be included as a primary key in the Employees table
40. The Employee ID will be included as a foreign key in the Sales Orders table

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-06 Use multiplicities to implement foreign keys in relational tables.

Source: Original

Topic: Foreign Keys in Relational Tables

 

 

37. Consider the following diagram. Which of the following best describes how the relationship between Sales Orders and Cash Receipts will be implemented in the resulting database?

38. The Sales Order ID will be included as a foreign key in the Cash Receipts table
39. A new table will be created that contains both Sales Order ID and Cash Receipt ID as its composite primary key
40. The Cash Receipt ID will be included as a foreign key in the Sales Orders table
41. The Cash Receipt Amount field will be included as a foreign key in the Cash Receipts table

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Remember

Difficulty: 1 Easy

Learning Objective: 05-07 Implement a relational database from the UML class diagram of the sales and collection process.

Source: Original

Topic: Implementing Relational Databases from a UML Class Diagram of the Sales and Collection Process

 

 

Essay Questions with Answers

 

38. 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

 

employee#

apartment square footage

apartment#

date complex was constructed

total complex square footage

cash receipt#

cash receipt date

cash receipt amount

bank account#

bank account balance

apartment complex name

apartment complex address

apartment category#

number of bedrooms for apartments in this category

number of bathrooms for apartments in this category

count of available apartments in this category

count of rooms in apartment

actual monthly rent

tenant ID#

tenant name

rental contract#

rental contract date

tenant credit rating

employee hire date

employee name

standard monthly rent

date apartment available to tenant

count of apartments in this complex

 

 

 

 

 

Solution

 

Diagram:

 

Table listing:

 

Resources

Apartment Complex = apartment complex name (PK), apartment complex address, date constructed, total square footage, count of apartments in this complex, employee# (FK) (agent/manager)

Apartments = complex name + apartment# (PK), apartment square footage, count of rooms in apartment, apartment category (FK)

Cash = bank account# (PK), bank account balance)

 

Events

Rental Contract = rental contract# (PK), actual monthly rent, rental contract date, employee # (FK), complex address + apt # (FK)

Cash Receipt = cash receipt# (PK), cash receipt date, bank account# (FK), employee# (FK), tenant ID# (FK), rental contract# (FK)

 

Agents

Employee = employee# (PK), employee name, employee monthly salary

Tenant = tenant ID# (PK), tenant name, tenant credit rating

 

Type Images

Apartment Category = apartment category# (PK), number of bedrooms for apartments in this category, number of bathrooms for apartments in this category, count of available apartments in this category

 

Linking

Rental Contract–Tenants = rental contract# + tenant# (PK)

Apartment Category – Complex = apartment category# + complex name (PK), standard monthly rent)

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Apply

Difficulty: 3 Hard

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

 

39. 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:

 

 

Average price of plants in this category

Average daily charge to use a truck of this type

Cash account #

Cash account balance

Cash receipt #

Cash receipt amount

Cash receipt date

Count of this plant used on this job

Customer #

Customer name

Date this employee qualified for this employee type

Employee #

Employee hire date

Employee name

Employee Type

Expected maximum size of plants in this category

Hours this truck driver worked on this job

Hours this truck used on this job

Landscaping job price

Landscaping job #

Landscaping job start date

Landscaping quote #

Landscaping quote amount

Landscaping quote date

Landscaping quote expiration date

Light required for plants in this category

Number of employees qualified for this employee type

Number of plants in this category bid on this quote

Number of training hours to qualify for this employee type

Number of trucks of this type bid on this quote

Plant category name

Plant common name

Plant scientific name

Quantity on hand of this plant

Truck acquired year

Truck make

Truck mileage to date

Truck type

Truck type hauling capacity

Truck type use

Truck VIN

YTD sales $ to this customer

 

 

 

Solution

 

Diagram:

 

1..1

 

 

 

Table listing:

 

Resources

Cash = cash account # (PK), cash account balance

Plants = plant scientific name (PK), plant common name, quantity on hand, plant category name (FK)

Trucks = truck VIN (PK), truck make, truck acquired year, truck mileage to date, truck type (FK)

 

Events

Cash receipt = cash receipt # (PK), cash receipt date, cash receipt amount, cash account # (FK) employee # (FK), customer # (FK), landscaping job # (FK)

Landscaping job = landscaping job # (PK), start date, price, customer#, landscaping quote # (FK), employee # (supervisor) (FK)

Landscaping quote = landscaping quote # (PK), quote date, quote expiration date, quote amount, customer # (FK), employee # (FK)

 

Agents

Employee = employee # (PK), employee name, employee hire date

Customer = customer # (PK), customer name, YTD sales $ to this customer

 

Type Images

Employee type = employee type (PK), number of training hours to qualify, number of employees qualified

Plant category = plant category name (PK), expected maximum size of plants in this category, light required for plants in this category, average cost of plants in this category

Truck type = truck type (PK), truck type use, truck type hauling capacity, average daily cost to use trucks of this type

 

Linking Tables

Quote – Plant Categories = landscaping quote # + plant category name (PK), number of plants in this category bid on this quote

Quote – Truck Types = landscaping quote # + truck type (PK), number of trucks of this type bid on this quote

Job – Trucks = landscaping job # + truck VIN (PK), hours this truck used on this job

Job – Plants = landscaping job # + plant scientific name (PK), count of this plant used on this job

Truck Drivers = landscaping job # + employee # (PK), hours this truck driver worked on this job

Landscape Laborers = landscaping job # + employee # (PK), hours this landscape laborer worked on this job

Employee – Employee Types = employee # + employee type (PK), date this employee qualified for this type

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Apply

Difficulty: 3 Hard

Learning Objective: 05-05 Develop UML Class Diagrams for the sales and collection process

Source: Original

Topic: Sales and Collection Structure Models using UML Diagrams

 

 

40. 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.

 

Solution:

 

The activity is a slightly more complicated version of the diagrams shown for Sunset in chapter 6. Here is a simple activity diagram with the basic steps.

 

 

 

 

 

 

The use of pools and addition of different paths make the solution more complicated. The solution should look something like this, although a variety of solutions are possible.

 

 

AICPA: Analytic

AICPA BB: Leveraging Technology

AICPA FN: Leveraging Technology

Blooms: Apply

Difficulty: 3 Hard

Learning Objective: 05-03 Understand and apply different activity modeling options

Source: Original

Topic: Applying Activty Modeling Options