MB-310

MB-310 Accounts Payable & Expenses Practice Questions

Implement and manage accounts payable and expenses

10 questions covering this official MB-310 domain.

Q01 - Question

A vendor contract states that each invoice over 50,000 must be settled in four equal installments, with one installment due every 30 days after the invoice date. The accounts payable manager wants Dynamics 365 Finance to calculate the installment amounts and due dates when the invoice is posted, without manual splitting of invoice lines. Which configuration should you use?

Domain: Implement and manage accounts payable and expenses Type: Single choice

B is correct.

Explanation: A payment schedule defines how an invoice amount is divided into installments and how the due dates are spaced. You attach the payment schedule to the terms of payment that the vendor uses, so the installments and due dates are generated from the posted invoice instead of being entered by hand.

A is incorrect: A cash discount code reduces the amount due when payment is made within a defined discount period. It does not divide an invoice into installments.

C is incorrect: A payment fee adds a charge related to the payment method or payment process. It does not create installment due dates.

D is incorrect: Creating one journal per installment is manual work that the payment schedule is designed to replace, and it also records more invoices than the vendor issued.

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Q02 - Question

A company runs its vendor payment process only on Fridays. Invoice due dates that are calculated as net 30 often fall on other weekdays, which forces the accounts payable clerk to adjust dates manually. You must make Dynamics 365 Finance move each calculated due date to the next payment run day. What should you configure?

Domain: Implement and manage accounts payable and expenses Type: Single choice

C is correct.

Explanation: Payment days define the specific days on which payments are made. When payment days are referenced by the terms of payment, the calculated due date is aligned to the defined day, so the clerk does not have to change dates manually.

A is incorrect: A payment schedule splits an invoice into installments. It controls how many payments occur and their interval, not the weekday that a single due date lands on.

B is incorrect: Methods of payment define how the payment is made, such as check or electronic payment, and do not shift invoice due dates.

D is incorrect: A cash discount code controls the discount amount and discount period for early payment. It does not align due dates to a payment run day.

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Q03 - Question

A key supplier offers 2 percent off the invoice amount if payment is made within 10 days, with the full amount due in 30 days. Finance wants the discount amount and discount date calculated automatically on every invoice for this supplier, and the discount taken during settlement to post to a dedicated main account. What should you do first?

Domain: Implement and manage accounts payable and expenses Type: Single choice

A is correct.

Explanation: A cash discount code holds the discount percentage, the period in which the discount is available, and the main accounts used when the discount is taken. Assigning the code to the vendor makes the discount date and amount calculate on the vendor's invoices.

B is incorrect: Payment fees add costs to the payment process. They do not reduce the invoice amount for early settlement.

C is incorrect: A payment schedule divides the invoice into installments. It does not evaluate whether payment occurred inside a discount period.

D is incorrect: A vendor posting profile determines the summary account and related accounts for vendor transactions. It does not define the discount percentage or the discount period.

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Q04 - Question

A company buys from a set of intercompany suppliers. All new vendors for these suppliers must default to the same terms of payment, and their invoice balances must post to a vendor summary account that is separate from the account used by trade vendors. Which two configurations should you complete? Each correct answer presents part of the solution.

Domain: Implement and manage accounts payable and expenses Type: Multiple choice

B and D are correct.

Explanation: A vendor group carries defaults such as terms of payment for the vendors assigned to it, so new vendors inherit the required terms. A vendor posting profile can be defined for a vendor group, which lets the invoice balances of that group post to a summary account that differs from the account used by other vendors.

A is incorrect: Payment fees add a charge tied to the payment process and do not control default terms of payment or the summary account used for posting.

C is incorrect: Default descriptions control the text that appears on automatically generated transactions. They do not change the ledger accounts or the vendor defaults.

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Q05 - Question

A controller wants the company's bank to verify each issued check against a list of checks that the company actually printed, so that checks not on the list are questioned before they clear. Which accounts payable configuration and task supports this requirement?

Domain: Implement and manage accounts payable and expenses Type: Single choice

D is correct.

Explanation: Positive pay produces a file that lists the checks the company issued for a bank account. The bank compares presented checks with that file, so checks that are not listed can be flagged before they are honored.

A is incorrect: An electronic payment format is used to generate payment files for electronic payment methods. It does not provide the bank with a list of issued checks for validation.

B is incorrect: Payment fees record costs associated with payments. They do not give the bank any information about which checks were printed.

C is incorrect: Bank account approval controls whether vendor bank account details can be used for payment. It validates vendor bank data rather than issued checks presented to your bank.

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Q06 - Question

A company runs a vendor payment proposal that pays many vendor invoices with one electronic transfer. The bank statement shows a single amount for the transfer, but Dynamics 365 Finance records a separate bank transaction for each payment, which slows bank reconciliation. What should you do?

Domain: Implement and manage accounts payable and expenses Type: Single choice

B is correct.

Explanation: Summarizing vendor payments in bank transactions creates one bank transaction for the payment run instead of one transaction per payment, which matches the single amount that appears on the bank statement.

A is incorrect: Adding bank accounts per payment run does not combine the individual bank transactions and increases setup and reconciliation work.

C is incorrect: The check layout affects how checks are printed and has no effect on the number of bank transactions that are created.

D is incorrect: Bank transaction types classify activity for reporting, so assigning different types still leaves separate bank transactions to reconcile.

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Q07 - Question

An accountant needs to offset a specific set of invoices for one partner this month and wants to select the transactions and review the amounts before posting. Which approach in Dynamics 365 Finance fits this requirement?

Domain: Implement and manage accounts payable and expenses Type: Single choice

B is correct.

Explanation: The manual netting process is intended for cases where a user selects the transactions to net for a netting agreement and reviews them before posting.

A is incorrect: The automatic netting process is designed to process netting without transaction-by-transaction user selection, so it does not give the accountant the review step for a single partner's chosen invoices.

C is incorrect: Reversing prior netting transactions restores earlier offsets and does not net the current set of invoices.

D is incorrect: Netting history and reporting is used to review completed netting, and a manual journal adjustment bypasses the netting process and its history.

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Q08 - Question

An organization wants to register vendor invoices, match them to purchase documents, and generate vendor payments in Dynamics 365 Finance. Which functional area supports these tasks?

Domain: Implement and manage accounts payable and expenses Type: Single choice

A is correct.

Explanation: Accounts payable is the area used to enter vendor invoices, track amounts owed to vendors, and process vendor payments.

B is incorrect: General ledger receives the resulting postings, but it is not where vendor invoices and vendor payments are managed.

C is incorrect: Budgeting is used to plan and control expected revenue and expense amounts rather than to record and pay vendor invoices.

D is incorrect: Fixed assets tracks capitalized assets and their depreciation, so it does not manage the vendor payment process.

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Q09 - Question

An employee is employed by the USMF legal entity but travels to work on a project that belongs to the DEMF legal entity. Finance wants the travel cost to end up as an expense in DEMF, while the employee is still reimbursed by USMF. What should you configure in Expense management?

Domain: Implement and manage accounts payable and expenses Type: Single choice

C is correct.

Explanation: Intercompany expenses let an employee record an expense line against a legal entity other than the employing legal entity. The employing legal entity handles the payment to the employee, and the cost is charged to the legal entity that receives the benefit.

A is incorrect: Creating a duplicate worker record in the second legal entity adds master data maintenance and does not produce the intercompany accounting relationship between the two legal entities.

B is incorrect: A manual accounts payable invoice bypasses the expense report workflow and the expense category and policy validation applied to employee expenses.

D is incorrect: A manual transfer after posting is a corrective action rather than the configured intercompany process, and it leaves the original cost in the wrong legal entity until it is moved.

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Q10 - Question

A company pays travelers a fixed daily allowance instead of reimbursing individual meal receipts. The allowance amount differs by destination, and it must be reduced when the hotel already includes breakfast. What should you set up in Expense management?

Domain: Implement and manage accounts payable and expenses Type: Single choice

A is correct.

Explanation: Per diem rates define the allowance by location and effective date, and per diem rules define the reduction percentages that apply when meals or lodging are already provided to the traveler.

B is incorrect: An expense policy validates amounts entered on expense lines, but it does not calculate a daily allowance or apply a reduction for a provided meal.

C is incorrect: Expense categories classify the expense and drive posting, so building one category per destination duplicates setup without producing per diem reductions.

D is incorrect: A payment method controls who paid the expense and whether the employee is reimbursed, not the daily allowance amount or its reduction.

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