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Managerial Accounting versus Financial Accounting

Indicate whether each of the following characteristics relates to managerial accounting (MA) or financial accounting (FA):

a. Forward looking
b. Publicly reported
c. Complies with accounting standards
d. Usually confidential
e. Reports past performance
f. Uses physical measures as well as monetary ones for reports
g. Driven by user needs
h. Focuses on business decision making 

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