Providing financial information to internal managers for decision-making.

• A. Budget Analysis
• B. Management Accounting
• C. Cost Accounting
• D. Audit trail

Answer: (B)

Providing financial information to internal managers for decision-making is the function of management accounting. It focuses on delivering internal reports—budgets, forecasts, variance analyses, and performance metrics—that help managers plan, control, and choose among alternatives. Budget analysis is a tool used within this field, while cost accounting concentrates on tracing and analyzing costs. An audit trail, on the other hand, is about documenting the history of transactions for accountability and compliance, not primarily about aiding internal decisions. So, the internal-use, decision-support nature of the information aligns most closely with management accounting.