AICPA CPA-Business Exam - Topic 3 Question 120 Discussion

Actual exam question for AICPA's CPA-Business exam

Question #: 120
Topic #: 3

[All CPA-Business Questions]

Which of the following activities is considered a primary activity?

ADelivery of products.

BProcurement of materials.

CHuman resources.

DAccounting.

Show Suggested Answer

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.).

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

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Arleen

3 days ago

D) Accounting. Show me the money!

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Bronwyn

8 days ago

C) Human resources. Can't forget about the people behind the scenes.

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Elenor

13 days ago

A) Delivery of products. Gotta get those goods to the customers!

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Derick

18 days ago

B) Procurement of materials. Definitely the right answer here.

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Dana

24 days 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)?

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Heike

29 days 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.

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Bernardine

1 month ago

I remember something about procurement being a support activity, but I’m not entirely sure. Could it be B)?

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Gwen

1 month ago

I think primary activities are directly related to creating and delivering products, so I’m leaning towards A) Delivery of products.

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Gilma

1 month 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.

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Mariko

2 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.

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Elke

2 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.

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Lamonica

2 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.

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