Which of the statements below describes management accounting accurately?

a. Management accounting produces information for internal users.

b. Management accounting more focused on the future than financial accounting.

c. The emphasis of management accounting system is more on reliability rather than flexibility.

d. Management accounting is not subject to the requirements of generally accepted accounting principles.

The correct option is __________

A. a and b

B. a, b and c

C. b, c and d

D. a, b and d