1. The primary objective of management accounting is a. to provide shareholders and potential investors with useful information for decision making. b. to provide banks and other creditors with information useful in making credit decisions. c. to provide management with information useful for planning and control of operations. d. to provide the relevant taxation authorities with information about taxable income. 2. Management accounting is the branch of accounting concerned with reporting to a. internal managers. b. shareholders. c. the government. d. bankers. 3. Which of the following characteristics does NOT pertain to management accounting? a. provides information and estimates about future activity b. generates specific-purpose financial statements and reports c. provides financial and operating data multidisciplinary in scope d. has externally imposed standards