Match each of the following as being an element of either managerial accounting (MA) or financial accounting (FA) The information is used solely by people within the organization to make decisions and is not made available o people outside of the organization. The information is bound 2 by the rules of U.S. GAAP. 1. Managerial Accounting (MA). The information is provided at the summary level for the organization as a whole. 2. v 2. Financial Accounting (FA) The information is focused on future events. The information is available to and used by investors and creditors outside of the organization. 1. 2.