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AICPA CPA-Business Exam - Topic 3 Question 120 Discussion

Posted by Rikki on Jan 05, 2026 at 05:16 AM

Which of the following activities is considered a primary activity?

Suggested Answer: A

Choice 'a' is correct. Primary activities are those that are involved with the direct manufacture of products, the delivery of products through distribution channels, and the support of the product that exists after the sale is made (e.g., handling the raw materials, the manufacturing process, taking orders for the product, advertising the product, and servicing the product after it is sold).

Choices 'b', 'c', and 'd' are incorrect, as these are all considered support activities. Support activities are those activities that are performed by the support staff of an organization (e.g., purchasing of materials and supplies, development of the technology used, management of employees, accounting, finance, strategic planning, etc.).


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26 comments · newest first
JI
Jin 5 months ago
True, but it’s more of a support activity, right?
AL
Alida 5 months ago
But B) Procurement of materials is also crucial.
CA
Cammy 6 months ago
I agree, it’s directly related to the final customer.
WI
Wilda 6 months ago
I think A) Delivery of products is primary.
KR
Kris 6 months ago
I disagree, human resources should be primary!
ME
Meghan 6 months ago
Really? I didn't expect that.
FR
Francisca 6 months ago
Nope, it's all about delivery!
KA
Karan 6 months ago
I thought procurement was primary too?
BE
Bernardine 7 months ago
A) Delivery of products is definitely a primary activity.
MA
Martina 7 months ago
Accounting? More like "bored-counting," am I right?
AR
Ardella 7 months ago
Procurement all the way! Gotta keep those supplies coming.
AR
Arleen 8 months ago
D) Accounting. Show me the money!
BR
Bronwyn 8 months ago
C) Human resources. Can't forget about the people behind the scenes.
EL
Elenor 8 months ago
A) Delivery of products. Gotta get those goods to the customers!
DE
Derick 8 months ago
B) Procurement of materials. Definitely the right answer here.
DA
Dana 8 months ago
I’m really unsure about this one. I thought human resources was important, but isn’t it more of a support function like C)?
HE
Heike 8 months ago
I practiced a similar question last week, and I think primary activities focus on the value chain. A) Delivery seems to fit that definition.
BE
Bernardine 9 months ago
I remember something about procurement being a support activity, but I’m not entirely sure. Could it be B)?
GW
Gwen 9 months ago
I think primary activities are directly related to creating and delivering products, so I’m leaning towards A) Delivery of products.
GI
Gilma 9 months ago
Let me think this through step-by-step. Primary activities are directly involved in the creation or delivery of the product or service. Procurement, HR, and accounting are all support functions, so the answer must be A) Delivery of products.
MA
Mariko 9 months ago
Okay, I've got this. Delivery of products is a primary activity, while the others are all support activities. I'm confident I can get this one right.
EL
Elke 9 months ago
I'm a bit confused on the distinction between primary and secondary activities. I'll need to review my notes to refresh my memory before answering this.
LA
Lamonica 10 months ago
Hmm, this seems like a straightforward question about the value chain. I'll need to think through the different activities and which ones are considered primary.
BR
Brinda 3 months ago
↳ replying to Lamonica
Procurement is important too, but not primary.
LE
Lenna 4 months ago
↳ replying to Lamonica
Yeah, that makes sense! It's all about getting products to customers.
JE
Jeniffer 5 months ago
↳ replying to Lamonica
I think delivery of products is primary.
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