Chapter 4 The Procurement Process

Multiple Choice Questions

1. Which one of the following is not a type of organizational data that is utilized in the procurement process? a. b. c. d. e. Client Company Code Storage Location Purchasing Organization anufacturing Plant Page Reference! #

Answer! e Difficulty! "asy Section: Organizational $ata Practice: #. What is a storage location? a. b. c. d. e.

%he place where raw materials are recei&ed %he place within a plant where materials are 'ept until they are needed %he place where materials are collected for staging and inspection %he place within a plant where machines are installed for production purposes %he place within a plant where finished goods are 'ept for sale Difficulty! Practice: edium Page Reference! #

Answer! b Section: Storage Location

(. Which organizational element)s* control)s* the entry of accounting data in the &endor master? a. b. c. d. e. Purchasing organization Client Company Code Client and Company Code Client and Purchasing Organization Page Reference! (

Answer: d Difficulty: "asy Section: Organizational $ata Practice: +es

,. - purchasing organization is in&ol&ed in all of the following operations e.cept a. b. c. d. /egotiating contracts and agreements /egotiating pricing with &endors "&aluating and identifying &endors $etermining storage locations within the plant Page Reference! ,

Answer! d Difficulty! edium Section: Purchasing Organization Practice:

0. Which one of the following is not a model of the purchasing organization? a. "nterprise le&el b. Company le&el c. Client le&el d. Plant le&el e. Cross1plant Answer! c Difficulty! edium Section: Purchasing Organization Practice: Page Reference! ,12

2. Within the plant1le&el purchasing organization3 also 'nown as a plant1specific purchasing Organization3 a. b. c. d. e. "ach plant has its own purchasing organization One purchasing organization is responsible for multiple plants Only one purchasing organization for all plants One purchasing organization is responsible for all company codes in the enterprise %wo or more purchasing organizations are responsible for each plant Page Reference! 0

Answer! a Difficulty! $ifficult Section: Plant1Le&el Purchasing Organization Practice:

4. - purchasing group is an indi&idual or a group of indi&iduals who are responsible for all of the following e.cept a. b. c. d. e. Creating purchase re5uisitions /egotiating contracts and agreements 6e5uesting 5uotations from &endors Creating and monitoring purchase orders Planning for material re5uirements Difficulty! edium Practice: Page Reference! 2

Answer! b Section: Purchasing 7roup

8. Which one of the following is not one of the data types that are rele&ant to the purchasing process? a. b. c. d. e. aterial master 9endor master Sales master Purchasing info records Conditions Difficulty! Practice: edium Page Reference! 4

Answer! c Section: aster $ata

:. %he 'ey data in the purchasing &iew of the material master are a. %he purchasing organization3 the goods receipt processing time3 and the deli&ery tolerances b. %he purchasing group3 the goods receipt processing time3 and the deli&ery tolerances c. %he purchasing group3 the in&oice3 and the deli&ery tolerances d. %he purchasing group3 the material master3 and the deli&ery tolerances e. %he price3 the storage location3 and the deli&ery date Answer! b Section: aterial aster Difficulty! "asy Practice: Page Reference! :

1;. $ata in the &endor master are grouped into which three segments? a. b. c. d. e. 7eneral data3 storage data3 and purchasing data 7eneral data3 storage data3 and in&entory data Storage data3 accounting data3 and purchasing data Storage data3 accounting data3 and pricing data 7eneral data3 accounting data3 and purchasing data aster Difficulty! Practice: edium Page Reference! :

Answer! e Section: 9endor

11. 7eneral data in a &endor master contain all of the following e.cept! a. b. c. d. e. /ame -ddress Communication Payment terms and methods Search term aster Difficulty! "asy Practice: +es Page Reference! 1;

Answer! d Section: 9endor

1#. Which of the following is an intersection or combination of material data and &endor data? a. b. c. d. e. Condition type Purchasing info record Stoc' transfer %hird1party order Search term Page Reference! 1#

Answer! b Difficulty! edium Section: Purchasing <nfo 6ecords Practice:

1(. Which item category would you use to ha&e your &endor ship goods directly to your customer? a. b. c. d. e. Consignment %hird1party Stoc' transfer Standard %ransfer posting Difficulty! edium Practice: +es Page Reference: 1(

Answer! b Section! <tem Categories 1,.

aterials that are ac5uired to be used within the organization are referred to as a. b. c. d. e. Stoc' materials %ransfer materials 9endor materials Consumable materials /one of the abo&e Page Reference: 1,

Answer! d Difficulty! edium Section: -ccount $etermination Practice:

10. Which of the following account assignment categories is used when the company ac5uires a fi.ed asset? a. b. c. d. e. Cost center -sset Order Sales order Pro=ect Page Reference: 10

Answer! b Difficulty! "asy Section: -ccount $etermination Practice:

12. Which of the following document types is not utilized during the Purchasing process? a. b. c. d. e. aterial documents >l documents CO documents Pic'ing document <n&oice o&ement Difficulty! "asy Practice: Page Reference: 14

Answer! d Section: 7ood

14. - >< document includes a header and an items section. Which of the following data are included in the items section? a. b. c. d. e. $ocument number -ccount Storage location $ocument date $ocument currency Difficulty! edium Practice: +es Page Reference: 33

Answer! b Section: 7oods 6eceipt

18. Which of the following statements about a plant is not true? a. b. c. d. e. - plant can be assigned to more than one company code - company code can ha&e more than one plant - plant is a 'ey organizational element in purchasing - plant can be assigned to only one company code - plant must ha&e at least one storage area o&ement Difficulty! $ifficult Practice: Page Reference: 18

Answer! a Section: 7oods

1:. Which of the following goods mo&ements need not in&ol&e a physical mo&ement of materials? a. b. c. d. e. 7oods receipt 7oods issue Stoc' transfer %ransfer posting /one of the abo&e )all in&ol&e physical mo&ement of materials* o&ement Difficulty! Practice: edium Page Reference: 1:

Answer!d Section: 7oods

#;. Which element of the re5uirements determination process in&ol&es creating the re5uisition? a. b. c. d. e. $ata %as' %rigger Outcomes /one of the abo&e Page Reference: #1

Answer! b Difficulty! $ifficult Section: 6e5uirements $etermination Practice:

#1. - company can use which of the following to select a &endor from a list of potential suppliers ? a. b. c. d. e. Source list Company code 9endor master aterial master /one of the abo&e edium Practice: Page Reference: #(

Answer! a Difficulty! Section: Source of Supply $etermination

##. Which element of a purchase order includes communicating with the &endor? a. b. c. d. e. %rigger $ata %as' Outcome /one of the abo&e Difficulty! Practice: edium Page Reference: #0

Answer! d Section: Order Processing

#(. Which item is included in the header of a purchase order? a. b. c. d. e. Order 5uantity 9endor $eli&ery date Price /one of the abo&e Difficulty! edium Practice: +es Page Reference: #2

Answer! b Section: Order Processing

#,. S-P can utilize which of the following media to communicate with a &endor? a. b. c. d. e. Web ser&ices "$< >a. Print -ll of the abo&e Difficulty! "asy Practice: Page Reference: #8

Answer! e Section: Order Processing

#0. Which of the following is)are* a form of data within the goods receipt step? a. b. c. d. e. aterial ordered ?uantity deli&ered 9erification Storage location -ll of the abo&e Difficulty! Practice: edium Page Reference: (1

Answer! e Section: 7oods 6eceipt

#2. Which of the following is a form of in&oice &erification? a. b. c. d. e. %hree1way match ?uality management <nspection lot Warehouse management /one of the abo&e edium Page Reference: (,

Answer! a Difficulty! Section: <n&oice 9erification Practice:

#4. Which element of the payment step includes selecting a ban'? a. b. c. d. e. %rigger $ata Outcome %as' /one of the abo&e Page Reference: (4

Answer! d Difficulty! edium Section: Payment Processing Practice:

#8. Which of the following facilitates the integration between &endor master data and financial accounting? a. b. c. d. e. 9endor account number 6econciliation account -ccounts payable number aterial number -ccounts recei&able number Page Reference: (8

Answer! b Difficulty! edium Section: Payment Processing Practice: +es

#:. Purchasing information systems are a component of which system? a. b. c. d. Logistics information systems @usiness intelligence systems >inancial information systems Auman resource information systems Page Reference: ,1 Practice: +es

Answer! a Difficulty! edium Section: Purchasing <nformation Systems Processing

Multiple Answer Questions

1. Which of the following are organizational elements in purchasing? a. b. c. d. e. Shipping point Company code 9endors aterials Plant Page Reference! #

Answer! b3 e Difficulty! "asy Section: Organizational $ata Practice:

#. Which of the following statements about storage locations are true? a. b. c. d. e. - storage location must be assigned to a plant - storage location can be assigned to more than one plant - client can ha&e more than one storage location - plant can ha&e more than one storage location - storage location can hold only materials with a stoc' status of unrestricted use Difficulty! edium Practice: +es Page Reference! #

Answer! a3 c3 d Section: Storage Location

(. Which of the following are organizational elements in purchasing? a. b. c. d. e. Sales organization Purchasing area Plant 9endor Storage location Difficulty! "asy Practice: Page Reference! (

Answer! c3 e Section: Storage Location

,. Which of the following statements about purchasing organizations are correct? a. b. c. d. %hey negotiate conditions of purchase with &endors %hey can purchase only for one company %hey can purchase for multiple plants %hey can purchase for multiple plants3 but they must be within the same company code e. %hey identify a buyer or a group of buyers Answer! a3 c Difficulty! edium Section: Purchasing Organization Practice: Page Reference! (

0. - purchase order can be sent to which of the following? a. b. c. d. e. - &endor - customer - plant - purchasing organization - purchasing group Difficulty: "asy Practice: Page Reference: 2

Answer: a3 c Section: Purchasing 7roup

2. $ata for source determination are obtained from! a. b. c. d. e. - purchase order Purchase info records - source list Contracts and agreements %he &endor master record Page Reference: 2

Answer: b3 c3 d Difficulty: edium Section: Purchasing Organization Practice:

4. Which of the following are master data that are related to the purchasing process? a. b. c. d. e. aterial master 9endor master 9endor info records Purchasing organization Customer master Difficulty! edium Practice: +es Page Reference! 4

Answer! a3 b3 c Section: aster $ata

8. Which of the following are methods of &aluing materials? a. b. c. d. e. -ctual price Standard price Purchasing price o&ing )a&erage* price Selling price aster Difficulty! $ifficult Practice: Page Reference! 8

Answer! b3 d Section: aterial

:. Which 7BL accounts are impacted by the goods receipt step of the procurement process? a. b. c. d. e. -ccounts payable 7oods receipt B in&oice receipt account <n&entory account 9endor account @and account Difficulty! $ifficult Practice: Page Reference! (#

Answer! b3 c Section: 7oods 6eceipt

1;. Which 7BL accounts are impacted by the in&oice &erification step of the procurement process? a. b. c. d. e. -ccounts payable 7oods receipt B in&oice receipt account <n&entory account 9endor account @an' account Page Reference! (2

Answer! a3 b3 d Difficulty! $ifficult Section: <n&oice 9erification Practice:

11. Which of the following data categories are included in a purchasing info record? a. b. c. d. e. >reight $iscounts aterial number 9endor address %e.ts Page Reference! 1#

Answer! a3 b3 e Difficulty! "asy Section: Purchasing <nfo 6ecords Practice:

1#. $ata from which of the following sources are automatically included in a purchase order? a. b. c. d. e. 9endor info record Purchasing info record aterial master 9endor master Purchasing organization Page Reference! 1#

Answer! b3 c3 d Difficulty! edium Section: Purchasing <nfo 6ecords Practice: 1(. Which of the following are material types? f. g. h. i. =. Consumable material 6aw material Pac'aging Consignment material /on1&aluated material

Answer! a3 b3 c3 e Difficulty! edium Section: -ccount $etermination Practice:

Page Reference: 1,

1,. Which of the following are account assignment categories? f. g. h. i. =. -sset Order Cost center Sales order Pro=ect Page Reference: 10

Answer! a3 b3 c3 d3 e Difficulty! "asy Section: -ccount $etermination Practice: +es 10.

aterials designated as CCCCCCCCCC can be withdrawn only for sampling or for scrap. a. b. c. d. e. 7oods mo&ement <n15uality inspection @loc'ed stoc' aterial document Purchase info record edium Page Reference: 14

Answer! b3 c Difficulty! Section: Stoc' %ype or Status Practice: 12.

aterial documents consist of a header and an items section. Which of the following are included in the items section? a. $ocument number b. o&ement type c. aterial number d. Storage location e. $ocument date Answer! b3 c3 d Section: 7oods o&ement Difficulty! edium Practice: +es Page Reference: 18

14. - purchase order can be created with reference to which of the following? a. b. c. d. e. Purchase order Purchase re5uisition Purchase info record 6>? Sales order Difficulty! edium Practice: +es Page Reference! #0

Answer! a3 b3 d Section: Order Processing

18. Which of the following are conse5uences of the goods receipt step in the procurement process? a. b. c. d. e. - material document is created -n accounting document is created %he purchase order history is updated %he document flow is updated %he material master is updated Difficulty! $ifficult Practice: +es Page Reference! (;

Answer! a3 b3 c3 e Section: 7oods 6eceipts

1:. Which of the following are 'ey documents in purchasing? f. g. h. i. =. aterial documents >l documents CO documents Purchase order <n&oice Difficulty! "asy Practice: Page Reference: #1

Answer! a3 b3 c3 d3 e Section: Process

#;. Which of the following organizational data are re5uired when creating a purchase re5uisition? a. b. c. d. e. Sales organization Company code Storage location Purchasing organization Purchasing group Page Reference! ##

Answer! b3 d3 e Difficulty! "asy Section: 6e5uirement $etermination Practice:

#1. Which steps are in&ol&ed in con&erting a purchase re5uisition into a purchase order? a. b. c. d. e. Source list Outline purchase agreement Storage location 6e5uest for 5uotation ?uotation edium Practice: Page Reference! #,

Answer! d3 e Difficulty! Section: Source of Supply $etermination

##. Which of the following organizational data are re5uired when creating a purchase order? a. b. c. d. e. Dser input Purchase 6e5uisition 6>? ?uotation Purchase order Difficulty! Practice: edium Page Reference! #0

Answer! b3 c3 d3 e Section: Order Processing

#(. Which transaction documents are included in a purchase order? f. g. h. i. =. 6e5uisition 6>? ?uotation Conditions 9endor Difficulty! Practice: edium Page Reference! #2

Answer! a3 b3 c Section: Order Processing

#,. S-P can utilize which of the following forms of media to communicate with a &endor? a. b. c. d. e. Print "1mail "$< Web ser&ices >a. Difficulty! Practice: edium Page Reference! #8

Answer! a3 b3 c3 d3 e Section: Oder Processing

#0. What are the 'ey stoc' types )statuses* utilized in purchasing3 based on usability of materials? a. b. c. d. e. Dnrestricted use Stoc' in transit Stoc' on order Stoc' in storage @loc'ed stoc' Difficulty! Practice: edium Page Reference: (1

Answer! a3 b3 e Section: 7oods 6eceipt

#2. Which of the following documents are re5uired for the in&oice &erification step of the procurement process? a. 9endor in&oice b. Purchase re5uisition c. Purchase order d. aterial document e. aterial master Answer! a3 c3 d Difficulty! Section: <n&oice 9erification Practice: edium Page Reference: (,

#4. Which of the following are conse5uences of the in&oice &erification step of the procurement process? a. b. c. d. e. - material document is created -n accounting document is created %he purchase order history is updated 7BL accounts are updated %he sales order is updated Page Reference! (,

Answer! b3 d3 c Difficulty! $ifficult Section: <n&oice 9erification Practice: +es #8. Which of the following data are needed for in&oice &erification? a. b. c. d. e. Company code Purchase order aterial document <n&oice Dser input

Answer! b3 c3 d3 e Difficulty! edium Section: <n&oice 9erification Practice:

Page Reference! (0

#:. Which of the following tas's are performed during the payment step? a. b. c. d. e. Selecting method of payment Dpdating master data Selecting in&oice items 9erifying an in&oice Calculating the payment amount edium Page Reference! (4

Answer! a3 c3 e Difficulty! Section: Payment Processing Practice:

(;. %o complete a &endor payment3 which of the following types of data must be included on the &endor master? a. b. c. d. e. Payment terms Payment method $ate Payment address -mount edium Page Reference! (4

Answer! a3 b3 d Difficulty! Section: Payment Processing Practice:

(1. Which organizational processes interact with procurement? a. Pro=ect management b. aterial planning c. >ulfillment )sales* d. anagement accounting e. >inancial accounting Answer! a3 b3 c3 d3 e Difficulty! Section: <ntegration with Other Processes edium Practice: Page Reference! ,;

(#. Standard reporting tools in the transaction system are used to generate which of the following? a. b. c. d. Pic'ing lists Online lists Wor' lists <n&entory lists Difficulty! edium Practice: +es Page Reference! ,;

Answer! b3 c Section: 6eporting

True !alse Questions

1. Storage locations are places within a plant were materials are 'ept until they are needed. Answer! %rue Section: Storage Location Difficulty! "asy Practice: Page Reference: #

#. %here can only be one storage location within a plant . Answer! >alse Section: Storage Location Difficulty! "asy Practice: Page Reference: #

(. - storage location is a 'ey organizational element in purchasing. Answer! %rue Section: Storage Location Difficulty! Practice: edium Page Reference: #

,. - purchasing organization is in&ol&ed only in negotiating prices with &endors Answer! >alse Difficulty! $ifficult Section: Purchasing Organization Practice: Page Reference: (

0. %ypically3 there are three models of purchasing organizations! enterprise1le&el3 company1 le&el3 and plant1le&el. Answer! %rue Difficulty! edium Section: Purchasing Organization Practice: Page Reference: ,

2. %he enterprisele&el purchasing organization is also 'nown as the crosscompany code purchasing organization. Answer! %rue Difficulty! edium Section: "nterprise1Le&el Purchasing Organization Page Reference: , Practice:

4. %he company1le&el purchasing organization is the most centralized model. Answer! >alse Difficulty! edium Section: Company 1Le&el Purchasing Organization Page Reference: , Practice:

8. %he enterprise1le&el purchasing organization is the most centralized model. Answer! %rue Difficulty! edium Section: "nterprise1Le&el Purchasing Organization Practice: :. - plant can belong to more than one company code. Answer! >alse Difficulty! edium Section: Company1Le&el Purchasing Organization Practice: Page Reference: ,

Page Reference: ,

1;. %he most decentralized model of purchasing organizations is the plantspecific purchasing organization. Answer! %rue Difficulty! "asy Section: Plant1Le&el Purchasing Organization Page Reference: 0 Practice:

11. - purchasing group is an internal group that is responsible for e.ecuting the procurement process. Answer! >alse Difficulty! Section: Purchasing 7roup Practice: edium Page Reference: 2

1#. - purchasing organization is an indi&idual or a group of indi&iduals who are responsible for purchasing acti&ities for a material or group of materials. Answer! >alse Difficulty! Section: Purchasing 7roup Practice: edium Page Reference: 4

1(. 9endor master data include the data needed to conduct business with a &endor and to e.ecute transactions related to the procurement process. Answer! %rue Section: 9endor aster Difficulty! Practice: edium Page Reference: :

1,. %he method used to &alue material is defined in the material master. Answer! %rue Section: aterial aster Difficulty! Practice: edium Page Reference: 8

10. $ifferent material types ha&e different re5uired material &iews. Answer! %rue Section: aterial aster Difficulty! Practice: edium Page Reference: 4

12. 7eneral data related to a &endor are accessible to all company codes in a client. Answer! %rue Section: 9endor aster Difficulty! "asy Practice: Page Reference: 1;

14. Purchasing data related to a &endor are accessible to all purchasing organizations. Answer! >alse Section: 9endor 18. aster Difficulty! "asy Practice: Page Reference: 11

aterial master data can be defined differently for different organizational le&els. Answer! %rue Section: 9endor aster Difficulty! Practice: edium Page Reference: 11

1:. - purchasing info record is an intersection or combination of material and accounting data. Answer! >alse Difficulty! edium Section: Purchasing <nfo 6ecord Practice: Page Reference: 1#

#;. -ccounting data related to a &endor are accessible to all clients in a company code. Answer! >alse Section: 9endor aster Difficulty! Practice: edium Page Reference: 11

#1. <tem categories in a purchase order determine the process steps used to procure materials. Answer! %rue Section: <tem Categories Difficulty! "asy Practice: Page Reference: 1(

##. Consumable materials are ac5uired to be used within an organization. Answer! %rue Difficulty! "asy Section! -ccount $etermination Practice: Page Reference: 1,

#(. When purchasing consumable materials3 an account assignment category and specific account assignment ob=ects must be pro&ided when the purchase order is created. Answer! %rue Difficulty! edium Section: -ccount $etermination Practice: Page Reference: 12

#,. - goods mo&ement is not re5uired when changing the status of material from Ein 5uality inspectionF to Eunrestricted useF. Answer! >alse Section: 7oods o&ement Difficulty! $ifficult Practice: Page Reference: 14

#0. - plant1to1plant mo&ement of goods does not generate an accounting document. Answer! >alse Section: 7oods o&ement Difficulty! Practice: edium Page Reference: 18

#2. - goods receipt cannot be accomplished without a mo&ement type. Answer! %rue Section: 7oods o&ement Difficulty! Practice: edium Page Reference: 18

#4. - stoc' transfer does not in&ol&e a change in storage location. Answer! >alse Section: 7oods o&ement Difficulty! $ifficult Practice: Page Reference: 18

#8. - transfer posting changes the stoc' status of a material and need not in&ol&e a physical mo&ement of goods. Answer! %rue Section: 7oods o&ement Difficulty! "asy Practice: Page Reference: 1:

#:. - goods mo&ement is a transaction that causes a change in stoc' &alue or status. Answer! %rue Section: 7oods (;. o&ement Difficulty! Practice: edium Page Reference: 14

aterials cannot be mo&ed from one company code to another because each company code uses a different set of boo's. Answer! >alse Section: 7oods o&ement Difficulty! $ifficult Practice: Page Reference: 18

(1. - transfer posting is used to mo&e materials from one storage location to another. Answer! >alse Section: 7oods o&ement Difficulty! "asy Practice: Page Reference: 1:

(#. - transfer posting does not generate a material document. Answer! >alse Section: 7oods o&ement Difficulty! Practice: edium Page Reference: 1:

((. 6e5uirements for materials must be created manually. Answer! >alse Difficulty! $ifficult Section: 6e5uirement $etermination Practice: Page Reference: #1

(,. %he data needed to create a purchase re5uisition are the item category3 5uantity3 desired deli&ery date3 and desired deli&ery location or recei&ing plant. Answer! %rue Difficulty! edium Section: 6e5uirement $etermination Practice: (0. - re5uisition represents a legal obligation to ma'e the purchase. Answer! >alse Difficulty! edium Section: 6e5uirement $etermination Practice: Page Reference: ## Page Reference: ##

(2. %he header section of a purchase order contains information such as purchase order number3 &endor3 currency3 dates3 and payment terms. Answer! %rue Section: Order Processing Difficulty! Practice: edium Page Reference: #2

(4. %he primary tas' of the order processing step is to create and send the purchase order to the &endor. Answer! %rue Section: Order Processing Difficulty! "asy Practice: Page Reference: #4

(8. S-P cannot utilize any media e.cept Web ser&ices to communicate a purchase order to a &endor. Answer! >alse Section: Order Processing (:. Difficulty! "asy Practice: Page Reference: #8

aterials ordered in multiple purchase orders must be deli&ered in multiple shipments. Answer! >alse Section: 7oods 6eceipt Difficulty! Practice: edium Page Reference: #:

,;. %he material master is updated after the in&oice &erification step of the procurement process has been completed. Answer! %rue Difficulty! "asy Section: <n&oice 9erification Practice: Page Reference: (2

,1. %he material master is updated after the goods receipt step of the procurement process has been completed. Answer! %rue Section: 7oods 6eceipt Difficulty! $ifficult Practice: Page Reference: (#

,#. %olerances for price &ariations among purchase orders3 in&oices3 and goods receipts are allowed3 but tolerances for 5uantity &ariances are not. Answer! >alse Difficulty! $ifficult Section: <n&oice 9erification Practice: ,(. <n&oice &erification authorizes payment of the in&oice to the &endor. Answer! %rue Difficulty! "asy Section: <n&oice 9erification Practice: ,,. Payments must be made automatically through a payment program. Answer! >alse Difficulty! edium Section: Payment Processing Practice: ,0. "lectronic payments are sent automatically. Answer! %rue Difficulty! edium Section: Payment Processing Practice: Page Reference: (8 Page Reference: (4 Page Reference: (2 Page Reference: ((

,2. Wor' lists display lists of master data and documents that are generated during the e.ecution of a process. Answer! >alse Section: Wor' Lists Difficulty! $ifficult Practice: Page Reference: ,1