Reason why REA databases are able to support financial statement reporting when they do not journals and ledgers. Motive behind preparation of REA diagram is to give virtual presentation of actual business transactions. REA database is prepared from the basic source documents which contains record of economic events(business transactions) and do not involve any accounting objective like double entry book keeping.

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Global Marketing

Global marketing is defined as the process of promoting a product and making it available beyond its country of origin. Hence, it can also be referred to as international marketing. When a product reaches a consumer beyond domestic boundaries, it is called global marketing. Global marketing is a sub-part of marketing. It is not just limited to selling the product worldwide; but also involves proper planning, procurement of materials, manufacturing of a product, placing, and promotion for the product, and introducing it in the domestic and the international markets. Global marketing is not only important for the success of a business but also helpful in the retention of a large consumer base. Various business organizations or companies have failed due to the shortcoming of proper marketing techniques.