Match each of the following characteristics that describe financial accounting, managerial accounting, both financial and managerial accounting, or neither financial nor managerial accounting.
1. Is future oriented.
2. Is used primarily by external parties.
3. Is relied on for making decisions.
4. Is historical in nature.
5. Has reports that can be obtained through the company website or requested from the company CFO for publicly traded companies.
6. Is reported in aggregate for the company as a whole.
7. Has reports that may be created daily or even in real time.
8. Is used mostly by managers within the company.
9. Must be accurate to help decision makers.
10. Is always available on the Internet to any interested party.

A. Financial accounting
B. Managerial accounting
C. Both financial and managerial accounting
D. Neither financial nor managerial accounting