The correct answers are ： C and A.They are used to aid planning and they may include non-financial information.
Management accounts are prepared for internal use within an organisation and there is no law that states that they must be prepared.
Their purpose is to help with planning, control and decision making and therefore they may use non-financial information as well as financial information..
1.4 The correct answer is ：D. (iii) only.
Statement (i) is a description of a management information system, not a management control system.
Statement (ii) is the 'wrong way round 1 . The strategy is the course of action that a business might pursue in order to achieve its objectives.
Statement (iii) is correct. Data is the 'raw material 1 which is processed into useful information.
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