Which of the following BEST describes the purpose of point-of-sale displays?
A) To inform customers about the benefits of the products
B) To entice customers to buy additional products
C) To make it easier for customers to find products
D) To promote the reputation of the company offering certain products
E) To target specific messages about the product to customers
Answer: C
Explanation: C) POS displays make it easier for customers to find products and easier for sellers to eliminate competitors.
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Using horizontal common-size analysis of the income statement of Tab for 2005, the cost of sales relative to the benchmark of 2003 is closest to:
Tab, Inc., Income Statements for Fiscal Years 2003, 2004, and 2005 Amount (in millions of dollars) 2005 2004 2003 Revenues $25,000 $22,000 $21,000 Cost of sales 20,000 18,000 17,000 Gross profit $5,000 $4,000 $4,000 Selling, general, and administrative expenses 500 500 800 Operating income $4,500 $3,500 $3,200 Interest and other nonoperating expense 200 250 250 Earnings before income taxes $4,300 $3,250 $2,950 Income tax 1,410 975 885 Net income $2,890 $2,275 $2,065 Tab, Inc., Balance Sheets as of End of Fiscal Years 2003, 2004, and 2005 Amount (in millions of dollars) 2005 2004 2003 Cash, cash equiv., and marketable securities $200 $150 $100 Accounts receivable 1,800 1,350 900 Inventories 8,000 7,500 7,000 Total current assets $10,000 $9,000 $8,000 Net property, plant, and equipment $20,000 19,000 19,000 Intangible assets 1,000 1,000 1,000 Total assets $31,000 $29,000 $28,000 Accounts payable $500 $790 $615 Debt due in one year 1,000 1,000 1,000 Long-term debt 12,000 13,000 14,000 Shareholders’ equity 17,500 14,210 12,385 Total liabilities and equity $31,000 $29,000 $28,000 A. 95%. B. 118%. C. 123%.
Describe the three steps to the implementation of an REA diagram in a relational database
What will be an ideal response?