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Chapter 07

Conversion Business Process

True / False Questions

1. Conversion labor costs become part of cost of goods sold.

True False

2. Gateways can direct sequence flow to support looping.

True False

3. Business rules describe appropriate actions to take based on process conditions.

True False

4. Application controls limit access to viewing and changing records in a system.

True False

5. A labor plan class would establish standard overhead allocation rates.

True False

6.

The primary key of the Production Authorization table would be posted in the
Production Steps table as a foreign key.

True False

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7.

The primary key of the Employees table would be posted in the Production Steps
table as a foreign key.

True False

8.

The primary key of the Production Steps table would be posted in the Production Plan
table as a foreign key.

True False

9.

The link between the Products and Production Plan tables would be implemented as a
linking table.

True False

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10.

The link between the Production Plan and Materials tables would be implemented as
a linking table.

True False

Multiple Choice Questions

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

A. Restaura
nt
B. Retail
store
C. Baker
y
D. Machine
shop

12. Which of the following is not a basic activity in the conversion process?

A. Issue raw
material
B. Perform work and account for
labor
C. Ship products to
stores
D. Authorize
production

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McGraw-Hill Education.
13. Which of the following best describes the purpose of an intermediate error event?

A. Directs sequence flow when an activity


aborts
B. Delays the sequence until a
specified time
C. Waits for external
messages
D. Ends a
process

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

A. Change the intermediate event to a start


event.
B. Change the intermediate error event to an exclusive
gateway
C. Add a sequence flow to an end event after the discard
errors activity.
D. Drop the activity named Discard
Errors.

15. Which of the following is the best reason that a collaboration model would not be
used to diagram the conversion process?

A. All conversion activities are internal to the


organization.
B. A collaboration model does not include
swimlanes.
C. The orchestration of the activities is not shown in a
collaboration model.
D. The choreography between pools is not shown in a
collaboration model.

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

A. Segregating authorizing, issuing, and conversion


work duties
B. Limiting who can view and change records in the
system
C. Ensuring no production without a
customer order
D. Assuring that all products meet quality
standards

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McGraw-Hill Education.
17. In a basic UML diagram of the conversion process, which of the following best
describes the purpose of a duality association?

A. Shows the participation of employees in the


process.
B. Links work in process events to the original production
authorization.
C. Indicates issue of raw material into the
process.
D. Tracks completion of work in process and increase to finished goods
inventory.

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

A. The employee records the completion of a job and updates


finished goods.
B. Each production authorization results in the increase to the quantity on hand of
one product.
C. Employees manage multiple
products.
D. One employee can authorize production
multiple times.

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

A. The employee records the completion of a job and updates


finished goods.
B. Each production authorization is related to one
product.
C. Each product is related to one production
authorization.
D. One employee can authorize production
multiple times.

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

A. Links each raw material item to one or more finished


good items.
B. Shows the issues of raw material items into work in
process.
C. Links finished goods to
production.
D. Shows the raw material usage
variance.

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Essay Questions

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21. Integrated Case

Serena's Tennis Togs, Inc., was founded by one of the world famous women's tennis
players to produce tennis and other sports clothing for the many women that
appreciate Serena's unique fashion sense. Serena's Tennis Togs, Inc. (STTI) makes
and markets multiple types of recreational clothing lines for women. This case
focuses on STTI's acquisition/payment and conversion processes.

STTI Conversion cycle. When STTI gets an order from one of their distributors (sales
orders are not modeled in this case), a manufacturing supervisor issues one or more
production orders to authorize production of the clothing items. Each production
order applies to only one finished clothing item. For cost accounting purposes, STTI
determines the total standard labor and material cost for each production order.

STTI has carefully planned the material and labor required for each of its finished
clothing items. Its master assembly plan specifies the sequence of steps (assembly
operations) as well as the raw materials required to produce each finished clothing
item. The master assembly plan also specifies the standard labor and material cost
for each step. Each step in the master assembly plan is identified with a master
assembly number.

The actual manufacturing process occurs in a series of assembly steps (each step is
identified by control # in the production control records). Each step may use several
types of material. STTI tracks the actual material and labor costs for each step in
their production control records. STTI also tracks the total standard and actual costs
for each production order.

The STTI manufacturing process employs two classes of employees: crafters and
supervisors (model separately). Crafters get the raw materials from inventory and
use them in the assembly steps. Each assembly step may involve several crafters,
and crafters may work on several assembly steps.

The crafters are paid on an hourly basis. Production supervisors are paid salaries and
bonuses. (Model them separately).

STTI Purchases. STTI's financial success depends on the quality of their products, so
the company buys only the highest quality raw materials and follows a structured
acquisition process. First, the buyers issue purchase orders to vendors for one or
more required raw material items. Second, the vendor ships the products to STTI, and
STTI records purchases upon receipt and acceptance of the items. In some cases,
vendors fulfill several purchase orders with one shipment.

STTI takes advantage of all prompt payment discounts. If multiple vouchers are due
to the same vendor on a certain day, the cashier combines those into one payment.
STTI pays for each purchase in full, less any applicable discount, on the day that the
payment is due.

After receipt and acceptance, each raw material item is stored in its designated bin to
facilitate its issue to the production process, although each bin may hold several
different types of raw material. Each bin is color-coded for easy identification.

General. All economic agents, resources, and types are put into the database before
any relationships with other entities are instantiated. STTI tracks its employees in
separate classes according to their particular job, although each internal agent is
keyed by employee#. (So, don't model one Employee agent; model separate internal

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agents, e.g., buyers, crafters, cashiers, supervisors.)

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 STTI's processes 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 classes without attributes).

Attributes

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22. Integrated Case

Gary Cooper (yes - that is his real name, and his nickname is Coop) loves classic cars,
but he knows he will never be able to afford most of them. He also knows that most
classics are unreliable and expensive to own. Plus, they do not have the features and
comforts of modern cars. So, he created a company that constructs custom replicas
of classic cars. His replicas have modern mechanical parts and many of the features
that can be found in todays' cars. More importantly, they meet modern safety and
emission requirements. This case describes Coop's sales and production processes.

Coop's Cars: Coop developed a list of replicas for the most sought-after classic cars.
He sells replica European Sports Cars, such as Porsche, Ferrari, and Jaguar, as well as
some American muscle cars. Coop tracks each car, engine, and color combination
with a custom car product number. The customer gets to select among the various
engine and color options for his/her car. Customers typically order one car (one
product number), but some customers love the cars so much that they order several
at once. Customers must provide at least a 25% deposit with the order, but they can
pay the balance after they take delivery of the car.

Car chassis: Coop maintains an inventory of car chassis with body shells, interior,
seats, etc. Consequently, he can deliver a custom car in just a few days. When the
inventory of car chassis gets low, an employee issues a chassis production order. The
chassis assembly plan describes the specific parts that go into each chassis as well
as the specific chassis assembly operations required. Coop's employees then conduct
the assembly operations to assemble the new chassis.

Customizing: After the customer places an order and selects the chassis, engine, and
color combination, Coop's employees start the customizing operations. The engine is
placed in the car and the car is painted. Then, after some initial testing, the car is
placed in inventory, ready for delivery to the customer. Although several employees
work on the customizing operations, Coop also designates one employee to supervise
the process and assure a high quality finished car.

Miscellaneous: Coop keeps all his employee records in one table, but he also
categorizes employees according to their specialty. He records information about
employees, customers, employee types, custom cars, and classic parts before they
are linked to other classes.

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 Coop's processes 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 classes without attributes).

Attributes

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7-10
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McGraw-Hill Education.
23. Correct the BPMN Activity Diagram

After a very successful career in business, Ray Robertson decided to leave the rat-
race to pursue his life-long (adult life-long) interest in brewing unique, hand-crafted
beers. He wanted his business to reflect his passions: beer, football, and the Oregon
Ducks, so the name Yellow Duck Brewing Company seemed natural. Since recent
medical research has shown that moderate beer consumption is healthy, Ray
carefully selected the freshest ingredients for his beer to make his beers even
healthier. The unofficial motto of the Yellow Duck Brewing Company became, "the
only beer to have when you are having only one!" This case describes the sales and
bottling processes for Yellow Duck.

Yellow Duck Sales Process


Customers order specific bottled beer products when they place their order, and
Yellow Duck often rejects orders depending on the availability of that beer. (The
availability of any bottled beer depends on what Yellow Duck has brewed recently
and the bottles on hand.) Yellow Duck bottles its beers when a customer service
employee receives an order for one or more bottled beer products from a customer.
Yellow Duck records the sale when the customer picks up the beer from the customer
service employee. Yellow Duck only sells its beer to wholesale customers, so each
customer pays for all the sales during the month in one payment at the end of the
month.

Yellow Duck Bottling Process


Yellow Duck sells its beer in distinctive bottles, designed by local artists, to stand out
from more mundane beers. The bottling process takes place in a series of steps. Each
step is authorized by a supervising employee and also involves several other
employees who carefully transfer brewed beer into the bottles, apply the labels, and
place the bottles in the bottled beer inventory. At that point the beer is ready for sale
to the customer. Each bottling step involves only one particular bottle number but
may involve several different brewed beers.

REQUIRED: Using the description above, correct the BPMN activity diagram with
shown below so that the diagram accurately depicts Yellow Duck's sales and bottling
process.

Incorrect BPMN diagram:

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Chapter 07 Conversion Business Process Answer Key

True / False Questions

1. Conversion labor costs become part of cost of goods sold.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 07-01 Describe the business activities that comprise the conversion process.
Source: Original
Topic: Conversion processes

2. Gateways can direct sequence flow to support looping.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN.
Source: Original
Topic: Conversion processes

3. Business rules describe appropriate actions to take based on process conditions.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-04 Develop business rules to implement controls for the conversion process.
Source: Original
Topic: Conversion processes

4. Application controls limit access to viewing and changing records in a system.

FALSE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 07-04 Develop business rules to implement controls for the conversion process.
Source: Original
Topic: Conversion processes

7-13
Copyright 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
5. A labor plan class would establish standard overhead allocation rates.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

6.

The primary key of the Production Authorization table would be posted in the
Production Steps table as a foreign key.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion
process.
Source: Original
Topic: Conversion processes

7-14
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McGraw-Hill Education.
7.

The primary key of the Employees table would be posted in the Production Steps
table as a foreign key.

FALSE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion
process.
Source: Original
Topic: Conversion processes

8.

The primary key of the Production Steps table would be posted in the Production
Plan table as a foreign key.

FALSE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion
process.
Source: Original
Topic: Conversion processes

7-15
Copyright 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
9.

The link between the Products and Production Plan tables would be implemented
as a linking table.

FALSE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion
process.
Source: Original
Topic: Conversion processes

10.

The link between the Production Plan and Materials tables would be implemented
as a linking table.

TRUE

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-06 Implement a relational database from the UML Class Diagram of the conversion
process.
Source: Original
Topic: Conversion processes

7-16
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McGraw-Hill Education.
Multiple Choice Questions

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

A. Restaura
nt
B. Retail
store
C. Baker
y
D. Machine
shop

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-01 Describe the business activities that comprise the conversion process.
Source: Original
Topic: Conversion processes

12. Which of the following is not a basic activity in the conversion process?

A. Issue raw
material
B. Perform work and account for
labor
C. Ship products to
stores
D. Authorize
production

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-01 Describe the business activities that comprise the conversion process.
Source: Original
Topic: Conversion processes

7-17
Copyright 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
13. Which of the following best describes the purpose of an intermediate error event?

A. Directs sequence flow when an activity


aborts
B. Delays the sequence until a
specified time
C. Waits for external
messages
D. Ends a
process

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN.
Source: Original
Topic: Conversion processes

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

A. Change the intermediate event to a start


event.
B. Change the intermediate error event to an exclusive
gateway
C. Add a sequence flow to an end event after the discard
errors activity.
D. Drop the activity named Discard
Errors.

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-03 Understand and apply different activity modeling options.
Source: Original
Topic: Conversion processes

15. Which of the following is the best reason that a collaboration model would not be
used to diagram the conversion process?

A. All conversion activities are internal to the


organization.
B. A collaboration model does not include
swimlanes.
C. The orchestration of the activities is not shown in a
collaboration model.
D. The choreography between pools is not shown in a
collaboration model.

AACSB: Analytic
AICPA BB: Leveraging Technology

7-18
Copyright 2014 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of
McGraw-Hill Education.
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-03 Understand and apply different activity modeling options.
Source: Original
Topic: Conversion processes

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

A. Segregating authorizing, issuing, and conversion


work duties
B. Limiting who can view and change records in the
system
C. Ensuring no production without a
customer order
D. Assuring that all products meet quality
standards

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-04 Develop business rules to implement controls for the conversion process.
Source: Original
Topic: Conversion processes

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

A. Shows the participation of employees in the


process.
B. Links work in process events to the original production
authorization.
C. Indicates issue of raw material into the
process.
D. Tracks completion of work in process and increase to finished goods
inventory.

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

7-19
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McGraw-Hill Education.
18. Review the following diagram. Which answer provides the best interpretation of
the multiplicities for the association between the Employees and Production
Authorization classes?

A. The employee records the completion of a job and updates


finished goods.
B. Each production authorization results in the increase to the quantity on hand of
one product.
C. Employees manage multiple
products.
D. One employee can authorize production
multiple times.

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

7-20
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McGraw-Hill Education.
19. Review the following diagram. Which answer provides the best interpretation of
the multiplicities for the association between the Products and Production
Authorization classes?

A. The employee records the completion of a job and updates


finished goods.
B. Each production authorization is related to one
product.
C. Each product is related to one production
authorization.
D. One employee can authorize production
multiple times.

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

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

A. Links each raw material item to one or more finished


good items.
B. Shows the issues of raw material items into work in
process.
C. Links finished goods to
production.
D. Shows the raw material usage
variance.

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Understand
Difficulty: 2 Medium
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

7-21
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McGraw-Hill Education.
Essay Questions

7-22
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McGraw-Hill Education.
21. Integrated Case

Serena's Tennis Togs, Inc., was founded by one of the world famous women's
tennis players to produce tennis and other sports clothing for the many women
that appreciate Serena's unique fashion sense. Serena's Tennis Togs, Inc. (STTI)
makes and markets multiple types of recreational clothing lines for women. This
case focuses on STTI's acquisition/payment and conversion processes.

STTI Conversion cycle. When STTI gets an order from one of their distributors
(sales orders are not modeled in this case), a manufacturing supervisor issues one
or more production orders to authorize production of the clothing items. Each
production order applies to only one finished clothing item. For cost accounting
purposes, STTI determines the total standard labor and material cost for each
production order.

STTI has carefully planned the material and labor required for each of its finished
clothing items. Its master assembly plan specifies the sequence of steps (assembly
operations) as well as the raw materials required to produce each finished clothing
item. The master assembly plan also specifies the standard labor and material cost
for each step. Each step in the master assembly plan is identified with a master
assembly number.

The actual manufacturing process occurs in a series of assembly steps (each step
is identified by control # in the production control records). Each step may use
several types of material. STTI tracks the actual material and labor costs for each
step in their production control records. STTI also tracks the total standard and
actual costs for each production order.

The STTI manufacturing process employs two classes of employees: crafters and
supervisors (model separately). Crafters get the raw materials from inventory and
use them in the assembly steps. Each assembly step may involve several crafters,
and crafters may work on several assembly steps.

The crafters are paid on an hourly basis. Production supervisors are paid salaries
and bonuses. (Model them separately).

STTI Purchases. STTI's financial success depends on the quality of their products,
so the company buys only the highest quality raw materials and follows a
structured acquisition process. First, the buyers issue purchase orders to vendors
for one or more required raw material items. Second, the vendor ships the
products to STTI, and STTI records purchases upon receipt and acceptance of the
items. In some cases, vendors fulfill several purchase orders with one shipment.

STTI takes advantage of all prompt payment discounts. If multiple vouchers are
due to the same vendor on a certain day, the cashier combines those into one
payment. STTI pays for each purchase in full, less any applicable discount, on the
day that the payment is due.

After receipt and acceptance, each raw material item is stored in its designated bin
to facilitate its issue to the production process, although each bin may hold several
different types of raw material. Each bin is color-coded for easy identification.

General. All economic agents, resources, and types are put into the database
before any relationships with other entities are instantiated. STTI tracks its
employees in separate classes according to their particular job, although each

7-23
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McGraw-Hill Education.
internal agent is keyed by employee#. (So, don't model one Employee agent;
model separate internal agents, e.g., buyers, crafters, cashiers, supervisors.)

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 STTI's processes 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 classes without attributes).

Attributes

Diagram:

7-24
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McGraw-Hill Education.
Table listing:

Resources
Cash = cash account # (PK), cash account balance
Raw Material = raw material # (PK), raw material description, raw material QOH,
standard unit price for this raw material, bin# (FK)
Finished Clothing Items = finished clothing item # (PK), finished clothing item
price, finished clothing item quantity on hand = QOH

Events
Purchase Orders = purchase order # (PK), purchase order date, purchase order =
PO total dollar amount, scheduled delivery date, receiving report# (FK), buyer
employee# (FK), vendor# (FK)
Purchases = receiving report # (PK), total purchase $ amount, actual $ amount
paid for this purchase, buyer employee # (FK), vendor # (FK), check # (FK)
Cash Disbursements = check # (PK), check amount, cash account # (FK), cashier
employee # (FK), vendor # (FK)
Assembly steps = record # (PK), assembly step date, production order # (FK),
master assembly list # (FK)
Production Order = production order # (PK), production order due date, actual
labor cost, actual material cost, standard labor cost, standard material cost,
finished clothing item# (FK), supervisor employee# (FK)

Agents
Buyer = employee # (PK), employee name, buyer rating
Cashier = employee # (PK), employee name, cashier bond status
Crafter = employee # (PK), employee name, crafter hourly wage
Production supervisor = employee # (PK), employee name, salary, YTD bonus for

7-25
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this supervisor
Vendor = vendor # (PK), vendor name, individual accounts payable, percent on-
time deliveries for this vendor, percent on-time payments to this vendor

Type Images
Master Assembly Plan = master assembly # (PK), standard labor cost for assembly
step, sequence in which assembly step performed, finished clothing item # (FK)
Bin = bin # (PK), bin color

Linking Tables
Purchase-Raw Material = receiving report # + raw material # (PK), actual quantity
of raw material received
Purchase Order-Raw Material = purchase order # + raw material # (PK)
Assembly step-Crafter = step record # + crafter employee # (PK), actual time for
this crafter in this assembly step
Assembly Step-Raw Material = raw material # + step record # (PK), raw material
actual quantity used in this assembly step
Master Assembly-Raw Material = master assembly list # + raw material # (PK),
raw material standard quantity for this assembly step

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Apply
Difficulty: 3 Hard
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

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McGraw-Hill Education.
22. Integrated Case

Gary Cooper (yes - that is his real name, and his nickname is Coop) loves classic
cars, but he knows he will never be able to afford most of them. He also knows
that most classics are unreliable and expensive to own. Plus, they do not have the
features and comforts of modern cars. So, he created a company that constructs
custom replicas of classic cars. His replicas have modern mechanical parts and
many of the features that can be found in todays' cars. More importantly, they
meet modern safety and emission requirements. This case describes Coop's sales
and production processes.

Coop's Cars: Coop developed a list of replicas for the most sought-after classic
cars. He sells replica European Sports Cars, such as Porsche, Ferrari, and Jaguar, as
well as some American muscle cars. Coop tracks each car, engine, and color
combination with a custom car product number. The customer gets to select
among the various engine and color options for his/her car. Customers typically
order one car (one product number), but some customers love the cars so much
that they order several at once. Customers must provide at least a 25% deposit
with the order, but they can pay the balance after they take delivery of the car.

Car chassis: Coop maintains an inventory of car chassis with body shells, interior,
seats, etc. Consequently, he can deliver a custom car in just a few days. When the
inventory of car chassis gets low, an employee issues a chassis production order.
The chassis assembly plan describes the specific parts that go into each chassis as
well as the specific chassis assembly operations required. Coop's employees then
conduct the assembly operations to assemble the new chassis.

Customizing: After the customer places an order and selects the chassis, engine,
and color combination, Coop's employees start the customizing operations. The
engine is placed in the car and the car is painted. Then, after some initial testing,
the car is placed in inventory, ready for delivery to the customer. Although several
employees work on the customizing operations, Coop also designates one
employee to supervise the process and assure a high quality finished car.

Miscellaneous: Coop keeps all his employee records in one table, but he also
categorizes employees according to their specialty. He records information about
employees, customers, employee types, custom cars, and classic parts before they
are linked to other classes.

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 Coop's processes 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 classes without attributes).

Attributes

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Diagram:

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Table listing:

Resources
Chassis Parts = Chassis Part # (PK), Chassis part description, Chassis part QOH,
Actual cost of this chassis part
Car Chassis = Chassis # (PK), Chassis description, Chassis QOH, Chassis actual
cost, Chassis standard cost
Engines = Engine # (PK), Engine cylinders, Engine horsepower
Custom Cars = Custom Car Product # (PK), Chassis # (FK), Engine# (FK), Custom
car price, Custom car actual cost, Custom car standard cost
Cash = Cash Account # (PK), Cash account balance

Events

Assembly Operations = Chassis Assembly Operation # (PK), Chassis assembly


operation date, Chassis Assembly Plan# (FK), Chassis Assembly Order# (FK), Total
actual cost of this assembly operation, Total standard cost of this assembly
operation
Chassis Order = Chassis Assembly Order # (PK), Chassis assembly order date,
Total actual cost of this chassis assembled on this order, Total standard cost of this
chassis assembled on this order, Chassis# (FK), Employee # (FK)

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Customizing Operations = Customizing Operation # (PK), Customizing operation
date, Chassis # (FK), Engine # (FK), Employee # (FK), Customer Order # (FK)
Customer Order = Customer Order # (PK), Customer order date, Customer order
delivery date, Customer order total $ amount, Employee # (FK), Customer # (FK)
Cash Receipt = C/R # (PK), Cash receipt date, Cash Acct # (FK), Customer Order #
(FK), Customer # (FK), Employee # (FK)

Agents
Employee = Employee # (PK), Employee Type (FK), Employee hire date, Employee
name, Employee pay rate,
Customer = Customer # (PK), Customer address, Customer name

Type Images
Chassis Assembly Plan = Chassis Assembly Plan # (PK), Chassis# (FK), Chassis
assembly planned sequence,
Employee Type = Employee Type (PK), Number of employee of this type

Linking Tables
Chassis Assembly Plan-Chassis Part = Chassis Assembly Plan # + Chassis Part #
(PK), Standard cost of this part in this chassis, Standard qty of this part in this
chassis
Chassis Parts-Assembly Operations = Chassis Part # + Chassis Assembly
Operation # (PK), Actual qty of this part in this chassis
Assembly Operations-Employee = Chassis Assembly Operation # + Employee #
(PK), number of hours this employee worked on this assembly operation
Customizing Operations-Employee = Customizing Operation # + Employee # (PK),
number of hours this employee worked on this customizing operation
Custom Cars-Customer Order = Custom Car Product # + Customer Order# (PK),
Qty of this custom car ordered on this order

AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Apply
Difficulty: 3 Hard
Learning Objective: 07-05 Develop a structure model for the conversion process using UML class diagrams.
Source: Original
Topic: Conversion processes

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McGraw-Hill Education.
23. Correct the BPMN Activity Diagram

After a very successful career in business, Ray Robertson decided to leave the rat-
race to pursue his life-long (adult life-long) interest in brewing unique, hand-
crafted beers. He wanted his business to reflect his passions: beer, football, and
the Oregon Ducks, so the name Yellow Duck Brewing Company seemed natural.
Since recent medical research has shown that moderate beer consumption is
healthy, Ray carefully selected the freshest ingredients for his beer to make his
beers even healthier. The unofficial motto of the Yellow Duck Brewing Company
became, "the only beer to have when you are having only one!" This case
describes the sales and bottling processes for Yellow Duck.

Yellow Duck Sales Process


Customers order specific bottled beer products when they place their order, and
Yellow Duck often rejects orders depending on the availability of that beer. (The
availability of any bottled beer depends on what Yellow Duck has brewed recently
and the bottles on hand.) Yellow Duck bottles its beers when a customer service
employee receives an order for one or more bottled beer products from a
customer. Yellow Duck records the sale when the customer picks up the beer from
the customer service employee. Yellow Duck only sells its beer to wholesale
customers, so each customer pays for all the sales during the month in one
payment at the end of the month.

Yellow Duck Bottling Process


Yellow Duck sells its beer in distinctive bottles, designed by local artists, to stand
out from more mundane beers. The bottling process takes place in a series of
steps. Each step is authorized by a supervising employee and also involves several
other employees who carefully transfer brewed beer into the bottles, apply the
labels, and place the bottles in the bottled beer inventory. At that point the beer is
ready for sale to the customer. Each bottling step involves only one particular
bottle number but may involve several different brewed beers.

REQUIRED: Using the description above, correct the BPMN activity diagram with
shown below so that the diagram accurately depicts Yellow Duck's sales and
bottling process.

Incorrect BPMN diagram:

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(One possible diagram)

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McGraw-Hill Education.
AACSB: Analytic
AICPA BB: Leveraging Technology
AICPA FN: Leveraging Technology
Blooms: Apply
Difficulty: 3 Hard
Learning Objective: 07-02 Develop an activity model of the conversion process using BPMN.
Source: Original
Topic: Conversion processes

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McGraw-Hill Education.

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