The following information was taken from the 2008 and 2009 Form 10-Ks for Dell, Inc.

Required

a. Explain whether each line of information in the table above would best be described as being primarily financial accounting or managerial accounting in nature.
b. Provide some additional examples of managerial and financial accounting information that could apply to Dell.
c. If you analyze only the data you identified as financial in nature, does it appear that Dell€™s 2009 fiscal year was better or worse than its 2008 fiscal year? Explain.
d. If you analyze only the data you identified as managerial in nature, does it appear that Dell€™s 2009 fiscal year was better or worse than its 2008 fiscal year? Explain.

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Fiscal Year Ended January 30, 2009 February 1, 2008 Number of regular employees Number of temporary employees Revenues (in millions) Properties owned or leased in the U.S. Properties owned or leased outside the U.S. Total assets (in millions) Cross margin (in millions) 76,500 2,400 $61,101 7.4 million square feet 9.4 million square feet 82,700 5,500 S61,133 8.2 million square feet 9.7 million square feet S27,561 $26,500 $10,957 S11,671