Managerial Accounting Is a Field of Accounting That Serves Internal Users of a Users

Managerial accounting is
a field of accounting that serves internal users of a company's financial information.
the rules and procedures governing the content and form of financial reports.
the field of accounting concerned with external users of a company's financial information.
a systematic examination of a company's accounting system to determine whether its financial reports fairly represent its operations.
a bookkeeping system that balances the accounting equation by recording the dual effects of every financial transaction.