EX 1-1 Types of businesses

The following is a list of well-known companies.

H&R Block

Procter & Gamble

eBay Inc.

FedEx

Wal-Mart Stores, Inc.

Gap Inc.

Ford Motor Company

Hilton Hospitality, Inc.

Citigroup

CVS

Boeing

Caterpillar

SunTrust

The Dow Chemical Company

Alcoa Inc.

a. Indicate whether each of these companies is primarily a service, merchandise, or manufacturing business. If you are unfamiliar with the company, use the Internet to locate the company’s home page or use the finance Web site of Yahoo (http://finance. yahoo.com).

b. For which of the preceding companies is the accounting equation relevant?