Accounting Information Systems: Essential Concepts and Applications Fourth Edition by Wilkinson, Cerullo, Raval, and Wong-On-Wing Chapter 12: The Revenue Cycle Introduction Revenue Cycles tend to be similar for all types of firms.
When diving from a boat, a dive team need not carry its own dive flag provided that it stays within a predefined proximity of the dive boat. When shore diving at sites where watercraft traffic is a possibility, divers should float their own dive flag on the surface, and stay within a few hundred feet of the flag.
Usually the regulations require divers to display the flag while diving and to stay within a specified distance of it when they are near the surface. There may also be a larger zone around the flag where no boats are allowed to pass. Some states also prohibit the display of this flag when there is no diver in water.