need help understanding concepts from managerial accounting.

1. An entry to increase the accumulated depreciation account, would that be recorded as a debit or credit entry?
2. Food inventory is reduced on the book stop its market vale when it is lower than cost due to what accounting principle? Cost, Going concern or business entitiy?
3. Which of the following items is not recorded at the end of the accounting period because of the matching principle?

a. accural of unpaid wages

b. recognition of expired insurance coverage

c. increase int he allowance for doubtful accounts

d.recording of the dividend declared by the board of directors

e. all of the above

4.what branch of accounting is involved with reviewing and evaluating documets, records and control systems? cost managerial or auditing?