Relational Design is the process of organizing data into tables or entities and then determining the relations among them

On whose books should the cost of the inventory appear at the December 31, 2012 balance sheet date?

a. Carne Corporation b. Nolan Corporation c. Norwalk Bank d. Nolan Corporation, with Carne making appropriate note disclosure of the transaction

A ship has suffered damage and sunk. Which of the following would respond to cover the loss of the ship?

a. Protection and indemnity coverage b. Shipper's fees c. Hull Insurance d. Cargo coverage