Accounting information system explained in this answer

GAAP provides the framework and detailed rules for producing what type of accounting information?
a) balance sheet
b) income sheet
c) wealth changes
d) footnote disclosures
e) all of the above

Companies in the cyclical industries such as the toy business try to have their products available for the holiday season. Other companies try to build products "just in time" to meet customer demand. How would you classify such activities in accounting
a) investing
b) acquiring
c) operating
d) merging