Which of the following is one of the key elements that makes the current business landscape different from those of the past?

Which of the following is an example of the benchmarking function of the budgeting process?

A) A budget demands integrated input from different business units and functions. B) Budgeting requires close cooperation between accountants and operational personnel. C) Budget figures are used to evaluate the performance of managers. D) The budget outlines a specific course of action for the coming period.

Any advance fee contract used in connection with a real estate or business opportunity listing must include all of the following except:

A: A detailed description of the services to be performed; B: The total amount of the advance fee to be charged; C: A guarantee that the sale, lease or exchange will be completed; D: The date the fee is to be paid.