A join in which rows that do not have matching values in common columns are still included in the result table is called a(n):

Which of the following elements is not a way by which hospitality facility creates a visible, marketable identity for its products?

a. The style of signage b. the maintenance of back-of-house areas c. a distinctive color scheme use interior or exterior design d. the characteristic appearance of the building itself

You are a CPA retained by the manager of a cooperative retirement village to prepare its tax returns. In performing the work, you discover that there are no invoices to support $25,000 of the manager's claimed disbursements. The manager informs you that all the disbursements are proper. What should you do?

A. Submit the expected tax return but omit the $25,000 of unsupported disbursements. B. Include the unsupported disbursements in the tax return because you are not expected to obtain third-party verification. C. Obtain from the manager a written statement that you informed him or her of the missing invoices and his or her assurance that the disbursements are proper. D. Notify the owners that some of the claimed disbursements are unsupported and withdraw if the situation is not satisfactorily resolved.