Indicate which of the following statements relate to financial accounting versus managerial accounting. 
Definitions:
Bayley Scales
An assessment tool that evaluates the developmental progress of infants and toddlers, focusing on motor, language, and social skills.
Infant Development
The physical, cognitive, emotional, and social growth that occurs from birth to the end of the first year of life, marking significant milestones in capabilities and behaviors.
Test Session
A designated period during which an assessment or examination is administered to evaluate knowledge, skills, abilities, or psychological attributes.
Core Knowledge
Fundamental knowledge that is considered essential for cognitive development in humans, according to certain theories.
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Q48: Managerial accounting uses historical information, often with
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