$($f$)$ Has a greater emphasis on cost$-$benefit analysis

Ofinancial accounting

Managerial accounting

$($g$)$ Keeps records of assets and liabilities

Financial accounting

Managerial accounting

$($h$)$ Highly aggregated statements

Financial accounting

Managerial accounting

$($i$)$ Must conform to external standards

Financial accounting

Managerial accounting

$($i$)$ Special$-$purpose reports

Financial accounting

Managerial accounting

$($k$)$ Decision$-$making tool

Financial accounting

Managerial accounting

$($i$)$ Income statement, balance sheet, and statement of cash flows

Financial accounting

Managerial accounting