For Each of the Following, Indicate Whether the Statement Relates

For each of the following, indicate whether the statement relates to managerial accounting (MA) or financial accounting (FA):
$\begin{array}{l|l}\text { Statement } & \begin{array}{c}\text { Applies to } \\\text { MA or FA }\end{array} \\\hline \text { How reports will affect employee behavior is a } & \\\text { concern. } & \\\hline \text { Summary reports are prepared primarily on the } & \\\text { company as a whole, usually on a quarterly or annual } & \\\text { basis. } & \\\hline \text { Relevant information and focus on the future. } & \\\hline \text { Primary users include investors, creditors, and } & \\\text { government authorities. } & \\\hline \text { There is no requirement to follow GAAP. } & \\\hline\end{array}$