1. Decipher the message below, which has been encrypted using a simple positive displacement key of five. DTZ BNQQ FHJ YMJ YJXY

2. What is XBRL and how might it be useful to an investment analyst?

3.. A. Most small businesses use the cash basis (as opposed to the accrual basis) of accounting. What are the advantages and disadvantages of using the cash basis? (If in doubt, start here or Google it!) B. Under what circumstances might a business be required to use the accrual basis?