Lo 1.2managerial accounting produces information:

to meet the needs of external users
that is often focused on the future
to meet the needs of investors
that follows the rules of gaap

that is often focused on the future

Explanation:

Managerial Accounting is the provision of accounting information to the internal users of a company and compared to financial accounting, managerial accounting does not have relation to formal criteria such as generally accepted accounting principles (GAAP).

There are three broad objectives of management accounting:

- Provide information to plan your organization's actions

- Provide information to monitor the organization's actions.

- Provide information to make effective decisions.

Financial Accounting and Management Accounting:

-Financial accounting is primarily concerned with the preparation of information for external users, including investors, creditors, customers, suppliers, government agencies and trade unions.

- Financial accounting is historical and is used for investment decisions, management appraisals, monitoring activities and regulatory measures.

-Financial statements must comply with the rules and agreements set by such entities as the Securities and Exchange Commission (SEC), the Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB).

- Management Accounting creates information for internal users such as managers, managers and employees.

- Therefore, management accounting can be called internal accounting and financial accounting is external accounting.

- Identifies, collects, measures, classifies and reports information that is particularly useful in management accounting, planning, control and decision-making processes for internal users.

- Management Accounting focuses on the future

i believe it’s b because the rest don’t make sense