Which statements are true for management accounting? (select all that apply)多项选择题

A

Focused internally – providing information to parties within the organisation

B

Keeps a record of all the financial transactions, payments in and payments out, together with a list of creditors and debtors

C

Focused on achieving organisational goals and making managerial decisions

D

Assist management decision-making with respect to estimating, planning, budgeting, implementation and control

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