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AICPA CPA-Business Exam - Topic 1 Question 109 Discussion

Considering the SCOR Model of supply chain operations, which of the following key management processes does collecting and processing vendor payments fall into?
C) Make.
A) Plan.
B) Source.
D) Deliver.

AICPA CPA-Business Exam - Topic 1 Question 109 Discussion

Actual exam question for AICPA's CPA-Business exam
Question #: 109
Topic #: 1
[All CPA-Business Questions]

Considering the SCOR Model of supply chain operations, which of the following key management processes does collecting and processing vendor payments fall into?

Show Suggested Answer Hide Answer
Suggested Answer: C

Choice 'c' is correct. $3,333,334 decrease in accounts receivable.


by Kristin at Mar 22, 2025, 11:11 AM

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Alline
6 months ago
Agreed, Source makes the most sense here!
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Shantell
6 months ago
Wait, really? I thought payments were more about finance.
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Macy
6 months ago
I'm leaning towards the Plan process, but it feels like it could fit into Source too. This is tricky!
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Lucia
6 months ago
I remember a practice question that mentioned payment processing as part of the Deliver phase. Could that be right?
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Carmela
6 months ago
I think collecting vendor payments might relate to the Source process, but I'm not entirely sure.
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Dominic
7 months ago
It's all about sourcing the right vendors!
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Hui
7 months ago
Definitely falls under Source.
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Malcolm
7 months ago
Okay, let me break this down step-by-step. Vendor payments are all about managing the financial side of the supply chain, which would fall under the "Source" process in the SCOR model. I'm feeling good about selecting B. Source as the answer.
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Lezlie
7 months ago
I feel like this question is similar to one we did in class, and I think the answer was Source. But I could be wrong!
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Candida
7 months ago
I thought it was part of Deliver?
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Emily
8 months ago
Ugh, I hate questions about the SCOR model. There are so many different processes, it's hard to keep track of where specific activities would fall. I'll have to guess on this one.
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Kristel
8 months ago
I've got a good feeling about this one. Vendor payments are all about managing the financial side of sourcing and procurement, so I'm pretty confident the answer is B. Source.
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Zona
8 months ago
Okay, I'm a bit confused on this one. The SCOR model has a lot of different processes, and I'm not totally sure where vendor payments would fit in. I'll have to think it through carefully.
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Audra
8 months ago
Hmm, this seems like a tricky one. Let me think through the SCOR model processes... I'm pretty sure vendor payments would fall under the "Source" process, since that's all about procurement and supplier management.
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Alton
9 months ago
Based on my understanding of the SCOR model, vendor payments would be part of the "Source" process, which covers all the supplier-related activities.
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Hillary
9 months ago
I'm a bit confused on this one. I know the SCOR model has those 5 main processes, but I'm not sure which one vendor payments would fall under.
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Kati
9 months ago
I'm pretty confident this is "Source" - that's where you'd handle all the procurement and payment activities with suppliers.
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Kayleigh
9 months ago
Okay, let me think this through. Vendor payments are about managing the inbound supply of materials, so it's probably "Source" rather than the other options.
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Elizabeth
9 months ago
Hmm, this one's tricky. Vendor payments seem like they'd be part of the "Source" process, but I'm not totally sure.
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Terry
1 year ago
I'd say the answer is E) Beg. Because let's be honest, sometimes that's the only way to get those vendors to accept our payments, am I right?
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Nelida
1 year ago
D) Deliver.
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Rosita
1 year ago
C) Make.
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Lavina
1 year ago
B) Source.
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Mari
1 year ago
A) Plan.
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Harris
1 year ago
A) Plan, obviously. Gotta have a solid plan for those vendor payments, or it's gonna be a wild ride, like herding cats with your eyes closed!
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Youlanda
1 year ago
D) Deliver. Delivering on vendor payments is key to maintaining good relationships with suppliers.
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Lacey
1 year ago
C) Make. Making sure vendor payments are processed efficiently is crucial for the supply chain.
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Charlena
1 year ago
B) Source. Without the right sources for vendor payments, the whole operation could fall apart.
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Breana
1 year ago
A) Plan, obviously. Gotta have a solid plan for those vendor payments, or it's gonna be a wild ride, like herding cats with your eyes closed!
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Elbert
1 year ago
I'm going with C) Make. I mean, if we're not making any money, what's the point of all this supply chain stuff, am I right?
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Kayleigh
1 year ago
But Deliver involves the actual distribution of goods, not payments. Source is more about selecting and managing suppliers.
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Adelina
1 year ago
B) Source, for sure. Gotta keep those vendors happy and payments flowing smoothly, or the whole supply chain falls apart!
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Bette
1 year ago
D) Deliver. Getting those payments to vendors on time is crucial for successful operations.
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Norah
1 year ago
B) Source is definitely key in ensuring the supply chain runs smoothly.
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Madelyn
1 year ago
A) Plan. It's important to have a strategy in place for managing vendor payments.
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Chana
1 year ago
B) Source, for sure. Gotta keep those vendors happy and payments flowing smoothly, or the whole supply chain falls apart!
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Theodora
1 year ago
D) Deliver. Getting those vendor payments processed efficiently is crucial for timely deliveries and customer satisfaction.
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Lashawn
1 year ago
B) Source, for sure. Gotta keep those vendors happy and payments flowing smoothly, or the whole supply chain falls apart!
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Karan
1 year ago
Hmm, I think it's got to be D) Deliver. After all, what's the point of all that sourcing and making if we can't get the cash flowing back in, right?
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Casie
1 year ago
I disagree, I believe it belongs to Source.
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Kayleigh
1 year ago
I think collecting and processing vendor payments falls under Deliver.
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