IPA IP 2021 Question 33

Topic: Corporate Activities

A question IPA Japan published in 令和3年度 ITパスポート試験 公開問題 問33, translated into English. ITPEC is based on the same exams.

In outsourcing the development of a computer system, a contract for work was concluded after the order amount was finalized. Which of the following is an appropriate combination of documents that are exchanged between the ordering party and the order-receiving party after the contract and before the payment? Here, it is assumed that there is no change in the content of the contract.

Explanation

Delivery note, acceptance certificate, invoice — after the contract, the documents follow the work: the contractor delivers, the ordering party inspects and accepts, and the contractor bills.

The documents of an outsourced development, in order:

  • •Before the contract: the RFP, the vendor's proposal and its estimate, from which the order amount is fixed
  • •Delivery: the contractor hands over the deliverables with a delivery note
  • •Acceptance: the ordering party inspects the deliverables against the contract and issues an acceptance certificate
  • •Billing: the contractor sends an invoice for the agreed amount, and the ordering party pays

With the amount finalized and no change to the contract, no new proposal or estimate is needed between the contract and the payment.

Answer (c)

Why not others:

  • •(a) — the proposal is submitted while the vendor is selected, before the contract; and there is no invoice
  • •(b) — the proposal and the estimate both come before the order amount is finalized, so before the contract
  • •(d) — the estimate is what the order amount was fixed from, before the contract; and there is no acceptance certificate, so delivery would be billed without being accepted

Key rule: Documents before the contract (RFP, proposal, estimate) choose the vendor and fix the price; documents after it (delivery note, acceptance certificate, invoice) record delivery, acceptance and billing.

Corporate Activities · AI-written, may contain errors

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This question comes from the past questions IPA Japan publishes, translated into English by ITPEC Practice. ITPEC Practice is an independent study tool and is not affiliated with IPA or ITPEC. See the original paper (PDF) or Report an issue.