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An auditor discovered that a client's accounts receivable turnover is substantially lower for the current year
than for the prior year. This may indicate that:
A. The client recently tightened its credit-granting policies.
B. An employee has been lapping receivables in both years.
C. Employees have stolen inventory just before the year-end.
D. Fictitious credit sales have been recorded during the year.
Answer: D
Choice "A" is correct. Recording fictitious sales generally has the same impact on revenues and
receivables: both would be overstated by the same dollar amount. However, this will cause the accounts
receivable turnover ratio to decrease, because the sales figure for the year is generally much larger than
the average receivables amount. Since the numerator (sales) is being increased far less proportionately
than is the denominator (receivables), overall the ratio will decline. (Try using actual numbers if you want to
see how this works: Assume sales of $2,000,000 and average receivables of $300,000. What will happen
to the ratio if you increase both of these numbers by $50,000? It will go from 6.7% to 5.9%--a decline.)
Choice "B" is incorrect. Inventory stolen by employees just before year-end would not affect the accounts
receivable turnover ratio, which is calculated as net credit sales divided by average gross receivables.
Choice "C" is incorrect. A substantially lower accounts receivable turnover ratio may indicate collectability
issues. This might be the result of the client loosening (not tightening) its credit-granting policies.
Choice "D" is incorrect. If an employee has been lapping receivables in both years, the accounts
receivable turnover ratio would not be substantially lower in one year compared to the other.

Which project document is updated in the Control Stakeholder Engagement process?
A. Work performance information
B. Project reports
C. Issue log
D. Lessons learned documentation
Answer: C
Explanation: Issue Log
Described in Section The issue log is updated as new issues are identified and current issues are resolved. Issue Log
Issues arise in the course of managing the project team. An issue log can be used to document and monitor who is responsible for resolving specific issues by a target date.
Process: 13.4 Control Stakeholder Engagement
Definition: The process of monitoring overall project stakeholder relationships and adjusting strategies and plans for engaging stakeholders.
Key Benefit: The key benefit of this process is that it will maintain or increase the efficiency and effectiveness of stakeholder engagement activities as the project evolves and its environment changes.
1. Project management plan
2. Issue log
3. Work performance data
4. Project documents
Tools & Techniques
1. Information management systems
2. Expert judgment
3. Meetings
1. Work performance information
2. Change requests
3. Project management plan updates
4. Project documents updates
5. Organizational process assets updates

A. 秘密情報
B. 機密情報
C. 極秘情報
D. 未分類の情報
Answer: C

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SAP-ACP Exam Simulator Features

With your subscription of The SAP-ACP Exam Simulator you not only get all the premium features (i.e. use the simulator on your phone/tablet/PC, Live Feedback™, detailed explanations, access the simulator anytime from anywhere, etc.). But you will also get the following SAP-ACP Simulator specific features:

480 SAP-ACP Exam Sample Questions

Your subscription gives you access to a pool with 480 high-quality sample questions. All developed to the latest SAP-ACP requirements.

The questions not only cover every exam domain that you are being tested on (Agile Principles and Mindset, Value-driven Delivery, Stakeholder Engagement, Team Performance, Adaptive Planning, Problem Detection and Resolution, and Continuous Improvement), but the questions also cover the Tools & Techniques and Knowledge & Skills that you need to know in order to pass.

Four Complete Exams

On the real SAP-ACP Exam you are given 3 hours to answer all 120 questions. Any simulator that you use must test you under the same conditions.

So we packaged the 480 questions into 4 full exams for you. We made sure to group them in such a way that the 120 questions in each exam closely match the domain percentages on the real exam. For example: 16% of the questions in each of the four exams will be coming from "Domain I: Agile Principles and Mindsets", 20% come from "Domain II: Value-driven Delivery", and so on.

Questions Developed by Agile Team

The 120 questions that you will see on your actual SAP-ACP exam are developed by a very large number of certified volunteers from around the world. These volunteers create the newest questions meeting official exam requirements and standards -- but each creator adds their personal "touch". So you'll have to expect variation.

That's what makes these exams difficult and ever changing.

The good news is that the questions you will see in your simulator are similarly developed. We brought on a worldwide team of SAP-ACP credential holders and asked them to develop our question pool. We wanted to ensure a lot of variety in the questions for you.

Updated to current SAP-ACP Exam Content Outline

The SAP-ACP Exam is constantly evolving because Agile doesn't stand still and new questions and concepts are added. Your Exam Simulator follows along.

Because the exam is constantly updated this means that you can be certain that the questions match the current policies, as we review and update all questions to the latest SAP-ACP Examination Content Outline -- that's the document that defines all the Domains you will be tested on.

Also, we regularly scan lessons learned our students post in the forum to identify new trends and use this information to develop new questions for the simulator and remove old ones.

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Bonus Items

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Advanced SAP® Exam Strategies (Email Course)

In this 5-part email course we introduce you in detail to the all-important multiple choice test taking strategies for SAP® Exams. We review the types of questions that you must expect and be ready to answer on the real exam, tell you how to develop your own strategy for approaching this multi-hour long exam, and give you the steps necessary as you are getting ready to leave home to take the exam on exam day.


Sample Exam Score Worksheet

The Exam Score Worksheet allows you to keep track of how many questions you answer correctly in your practice exams. Just note the results of all your first attempts of taking practice exam in here to see how you are doing.

This spreadsheet gives you an efficient way of seeing your progress as you are taking your sample exams, and allows you to monitor how you improve over time.


Contact Hour Worksheet

Before you can submit your SAP-ACP Exam application to SAP® you must complete training in agile project management. The institute calls these "Contact Hours" and 21 Contact Hours are needed for SAP-ACP.

Do you have enough?

This worksheet not only helps you to tally the hours and ensure that you meet the requirements, it also includes a substantial FAQ section that explains everything you need to know about Contact Hours in easy to understand language.


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Wouldn't it be great if you had an Agile question that you could go and ask a trusted source? Maybe someone who knows Agile and has already taken the exam themselves? Or maybe another person who is currently studying?

That is what our exam forums are for. All students have access to these forums to discuss and learn from each other.

But even more importantly, we have 12 certified project managers who act as moderators in these forums. So go ahead... ask your question. You can be sure that your fellow students or a certified moderator will help you quickly.

The forums also include a "SAP-ACP Lessons Learned" forum, where those who have passed the exam before you discuss their experience and give recommendations.

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