Identify the following characteristics as primarily related to financial accounting​ (FA) or managerial accounting​ (MA):1. Helps Creditors make lending decisions2. Helps in planning and controlling operations3. Is not required to follow GAAP4. Has a focus on the future5. Summary reports prepared quarterly or annually

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“DEF Manufacturing Company has the following data for 2017 ​(amounts in​ millions):Raw Materials Inventory, January 1: $10Raw Materials Inventory, December 31: $12Work-in-Process Inventory, January 1: $16Work-in-Process Inventory, December 31: $20Finished Goods Inventory, January 1: $14Finished Goods Inventory, December 31: $16Raw Materials Purchased, including Freight In: $34Direct Labor: $45Manufacturing Overhead: $23Prepare the schedule of cost of goods manufactured and the cost of goods sold section of the income statement for the year ended December 31​, 2017.”

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“Which of the following characteristics are primarily related to managerial​ accounting? ​(check all that​ apply)A. A main concern is providing adequate disclosures to external usersB. The primary users of accounting information are​ investors, creditors, and government authoritiesC. Detailed accounting reports on parts of the company prepared on a daily or weekly basisYour answer is correct.D. The focus is on planning and controlling operations”

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