Managerial accounting is O also known as "Financial Accounting." O where information is provided to external users, such as creditors, suppliers, investors, and regulatory agencies like the IRS. O based on generally accepted accounting principles (GAAP). O defined as a field of accounting that provides economic and financial information to managers and other internal users. When using Activity-Based-Costing (ABC), a predetermined overhead rate is o identical to the traditional costing system. O based on activities and not a unit-based output rate. O not used at all. all of the above