The following information was taken from Starbucks Corporation's SEC filings.

a. Explain whether each line of information in the table would best be described as being primarily financial accounting or managerial accounting in nature.

b. Provide some additional examples of managerial and financial accounting information that could apply to Starbucks.

c. If you analyze only the data you identified as financial in nature, does it appear that Starbucks' 2017 fiscal year was better or worse than its 2016 fiscal year? Explain.

d. If you analyze only the data you identified as managerial in nature, does it appear that Starbucks' 2017 fiscal year was better or worse than its 2016 fiscal year? Explain. e. Did Starbucks appear to be using its facilities more efficiently or less efficiently in 2017 than in 2016?

The following information was taken from Starbucks Corporation's SEC filings. Fiscal Year Ended October 1, 2017 October 2, 2016 Number of employees 277,000 254,000 Revenues (in millions) $22,387 $21,316 Properties (in thousands) 6,322 square feet 6,277 square feet Total assets (in millions) $14,366 $14,313 Company-owned stores 13,275 12,711 Net earnings (in millions) $2,885 $2,818