Transform the Relation in Figure TB 5

question 135

Essay

Transform the relation in Figure TB 5.5 to third normal form (3NF).Label each new relation with a name that describes the attributes.

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Definitions:

Cost Of Sales

The direct costs attributable to the production of the goods sold by a company.

Separated-Entity Income Statements

Financial documents that detail the revenues, expenses, and net income of an entity as distinct from its owners or affiliated entities.

Entity Approach

A method in consolidated financial statements where the economic activities of a parent company and its subsidiaries are treated as a single economic entity.

Goodwill

An intangible asset originating from the acquisition of one company by another for a premium on the value, representing the reputation, brand, or other competitive advantages of the company.