Match the following terms to the appropriate statement. Some terms may be used more than once, and some terms may not be used at all. Some statements may have more than one term that applies to it$.$

Terms Statement

External parties for whom financial accounting reports are prepared.

Accounting system that provides information on a company's past performance.

Accounting systems that must follow GAAP.

Accounting system not restricted by GAAP but chosen by comparing the costs versus the benefits of the system.

Internal decision makers.

The management function that involves choosing goals and the means to achieve them.

The role managers play when they are comparing the company's actual results with the planned results.