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Chapter 02 Accountants as Business Analysts Answer Key True / False Answers 1.Accountants now face a challenge of helping businesses optimize processes.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-01 Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes
Source: Original
Topic: Changing Roles of Accountants in Business
2.To be valuable business partners, accountants must understand how the business delivers value to its employees.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-01 Describe the roles of the accounting/finance function in business and why those roles require knowledge of technology and business processes
Source: Original
Topic: Changing Roles of Accountants in Business
3.A business process constrains business rules.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-03 Recognize the value of business models
Source: Original
Topic: Value of Business Models
4.A business model is typically a graphical depiction of the essential business process information.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-03 Recognize the value of business models
Accounting Information Systems 2nd Edition Richardson Test Bank Visit TestBankDeal.com to get complete for all chapters
Source: Original
Topic: Value of Business Models
5.Documentation can be thought of as a tool for information transmission and communication.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-02 Understand the importance of business process documentation
Source: Original
Topic: Business Process Documentation
6.Documentation helps with training but won’t help with regulatory compliance issues.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-02 Understand the importance of business process documentation
Source: Original
Topic: Business Process Documentation
7.Models should be simpler than the processes and systems they depict.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-03 Recognize the value of business models
Source: Original
Topic: Value of Business Models
8.Because business models are simpler than the processes they depict, they are limited in their ability to integrate local views of a process.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-03 Recognize the value of business models
Source: Original
Topic: Value of Business Models
9.Activity models are a relatively new process modeling tool.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-04 Articulate the characteristics of activity models
Source: Original
Topic: Characteristics of Activity Models
10.In Business Process Modeling Notation (BPMN), activities are named with a short verb phrase placed within the rectangle.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-04 Articulate the characteristics of activity models
Source: Original
Topic: Characteristics of Activity Models
11.Business Process Modeling Notation (BPMN) activity models typically show the sequence of flow from right to left and top to bottom.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-04 Articulate the characteristics of activity models
Source: Original
Topic: Characteristics of Activity Models
12.Business Process Modeling Notation (BPMN) activity diagrams depict events as circles.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
13.Business Process Modeling Notation (BPMN) activity diagrams depict activities as circles.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
14.An activity can depict a single action or some logical combination of actions depending on the required level of detail to achieve the objectives of the business process analysis.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
15.Gateways only show decisions and possible branching as a result of the decision.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
16.Swimlanes (or lanes) identify participants, e.g., functions or departments, in a process.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
17.Business Process Modeling Notation (BPMN) activity diagrams are conceptually similar to process maps.
Answer: True
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 2 Medium
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
Source: Original
Topic: Business Process Modeling Notation
18.Business Process Modeling Notation (BPMN) start events are shown using ovals and flowchart start events are shown using circles.
Answer: False
AICPA: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 02-05 Understand and apply the building blocks for BPMN (activity) diagrams
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