Complete the following comparison table between managerial and financial accounting.

		Financial Accounting		Managerial Accounting
Primary users of reports		Special-Purpose Information for Specific DecisionsQuarterly and AnnuallyFinancial StatementsGenerally Accepted Accounting PrinciplesGeneral-PurposeNo Independent AuditsInternal ReportsExternal UsersAnnual Audit by Certified Public AccountantInternal UsersAs Frequently as NeededRelevance to Decisions		Quarterly and AnnuallyAnnual Audit by Certified Public AccountantSpecial-Purpose Information for Specific DecisionsRelevance to DecisionsInternal ReportsInternal UsersGeneral-PurposeNo Independent AuditsAs Frequently as NeededExternal UsersFinancial StatementsGenerally Accepted Accounting Principles
Types of reports		Internal ReportsNo Independent AuditsExternal UsersFinancial StatementsSpecial-Purpose Information for Specific DecisionsAs Frequently as NeededRelevance to DecisionsQuarterly and AnnuallyGeneral-PurposeGenerally Accepted Accounting PrinciplesInternal UsersAnnual Audit by Certified Public Accountant		External UsersAs Frequently as NeededFinancial StatementsAnnual Audit by Certified Public AccountantQuarterly and AnnuallyGeneral-PurposeNo Independent AuditsInternal UsersRelevance to DecisionsGenerally Accepted Accounting PrinciplesInternal ReportsSpecial-Purpose Information for Specific Decisions
Frequency of reports		Special-Purpose Information for Specific DecisionsQuarterly and AnnuallyGeneral-PurposeInternal ReportsExternal UsersGenerally Accepted Accounting PrinciplesNo Independent AuditsAnnual Audit by Certified Public AccountantRelevance to DecisionsInternal UsersFinancial StatementsAs Frequently as Needed		Special-Purpose Information for Specific DecisionsRelevance to DecisionsQuarterly and AnnuallyNo Independent AuditsExternal UsersGeneral-PurposeInternal ReportsFinancial StatementsAs Frequently as NeededGenerally Accepted Accounting PrinciplesAnnual Audit by Certified Public AccountantInternal Users
Purpose of reports		General-PurposeRelevance to DecisionsNo Independent AuditsAnnual Audit by Certified Public AccountantGenerally Accepted Accounting PrinciplesInternal UsersInternal ReportsExternal UsersAs Frequently as NeededSpecial-Purpose Information for Specific DecisionsFinancial StatementsQuarterly and Annually		Special-Purpose Information for Specific DecisionsAs Frequently as NeededRelevance to DecisionsFinancial StatementsAnnual Audit by Certified Public AccountantQuarterly and AnnuallyInternal UsersGeneral-PurposeNo Independent AuditsExternal UsersGenerally Accepted Accounting PrinciplesInternal Reports
Content of reports		Quarterly and AnnuallyAnnual Audit by Certified Public AccountantGeneral-PurposeInternal UsersGenerally Accepted Accounting PrinciplesInternal ReportsRelevance to DecisionsAs Frequently as NeededSpecial-Purpose Information for Specific DecisionsNo Independent AuditsExternal UsersFinancial Statements		As Frequently as NeededInternal UsersSpecial-Purpose Information for Specific DecisionsGenerally Accepted Accounting PrinciplesExternal UsersInternal ReportsNo Independent AuditsRelevance to DecisionsAnnual Audit by Certified Public AccountantFinancial StatementsGeneral-PurposeQuarterly and Annually
Verification process		Internal UsersAs Frequently as NeededGenerally Accepted Accounting PrinciplesRelevance to DecisionsInternal ReportsFinancial StatementsAnnual Audit by Certified Public AccountantExternal UsersSpecial-Purpose Information for Specific DecisionsNo Independent AuditsQuarterly and AnnuallyGeneral-Purpose		External UsersRelevance to DecisionsFinancial StatementsAnnual Audit by Certified Public AccountantAs Frequently as NeededInternal UsersNo Independent AuditsQuarterly and AnnuallySpecial-Purpose Information for Specific DecisionsGenerally Accepted Accounting PrinciplesGeneral-PurposeInternal Reports