Financial accounting provides a historical perspective, whereas management accounting emphasizes (A) the current perspective.
<h3>
What is management accounting?</h3>
- Management accounting can be defined as the provision of financial and non-financial decision-making information to managers.
- In other words, management accounting aids directors in making decisions within an organization.
- This is also referred to as cost accounting.
- This is the method for distinguishing, examining, deciphering, and communicating data to managers in order to help them achieve business objectives.
- The information gathered includes all accounting fields that educate the administration on business tasks associated with the organization's financial expenses and decisions.
- Accountants use plans to assess the overall strategy of an organization's operations.
- Management accounting focuses on the present.
Therefore, financial accounting provides a historical perspective, whereas management accounting emphasizes (A) the current perspective.
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Answer:
The correct answer is (D)
Explanation:
One of the most significant perspectives to be considered in connection is to frame a benchmark plan. Execution estimation and target-setting are essential to the development procedure, however a pattern plan is basic and is considered as an initial step. While numerous private companies can run themselves easily without target-setting, however every organisation must have a plan and a way to execute those plan.
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The dividend yield for the given stocks is 4.12%.
What is dividend yield?
- A financial ratio (dividend/price) called the dividend yield, which is stated as a percentage, demonstrates how much a firm pays in dividends annually in relation to the price of its stock.
- The price/dividend ratio is the counterpart of the dividend yield.
- The dividends from real estate investment trusts (REITs), master limited partnerships (MLPs), and business development corporations (BDCs) are taxed more heavily than the typical dividend.
- The dividend yield of a stock may be rising as a result of a dropping stock price, therefore it's crucial for investors to remember that greater dividend yields do not always signal appealing investment prospects.
<u>Solution:</u>
We know that dividend yield = 
× 100
dividend yield = 
× 100 = 4.12%
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