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