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I know why questions are now phrased like that ......
.....they are designed to test our intellectual capacity not to answer their classroom assignments.
I know the questions are getting more and more vague
but this one is just too wide open to be useful, but anyway
Financial accounting generally consists of accounts prepared for statutory purposes such as company reports or taxation.
Management accounts are prepared for the use of staff within the organisation, and will ideally contain more than just historical numbers.