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Barcelona ( BAR-sə-LOH-nə, Catalan: [bəɾsəˈlonə], Spanish: [baɾθeˈlona] or Spanish: [baɾseˈlona]) is a city on the coast of northeastern Spain. It is the capital and largest city of the autonomous community of Catalonia, as well as the second most populous municipality of Spain. With a population of 1.6 million within city limits, its urban area extends to numerous neighbouring municipalities within the Province of Barcelona and is home to around 4.8 million people, making it the fifth most populous urban area in the European Union after Paris, the Ruhr area, Madrid, and Milan. It is one of the largest metropolises on the Mediterranean Sea, located on the coast between the mouths of the rivers Llobregat and Besòs, and bounded to the west by the Serra de Collserola mountain range, the tallest peak of which is 512 metres (1,680 feet) high.
Founded as a Roman city, in the Middle Ages Barcelona became the capital of the County of Barcelona. After merging with the Kingdom of Aragon, Barcelona continued to be an important city in the Crown of Aragon as an economic and administrative centre of this Crown and the capital of the Principality of Catalonia. Barcelona has a rich cultural heritage and is today an important cultural centre and a major tourist destination.
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Sales are activities related to selling or the number of goods sold in a given targeted time period. The delivery of a service for a cost is also considered a sale.
The seller, or the provider of the goods or services, completes a sale in response to an acquisition, appropriation, requisition, or a direct interaction with the buyer at the point of sale. There is a passing of title (property or ownership) of the item, and the settlement of a price, in which agreement is reached on a price for which transfer of ownership of the item will occur. The seller, not the purchaser, typically executes the sale and it may be completed prior to the obligation of payment.