Which is not a characteristic of managerial accounting? answer managerial accounting information is specifically designed to internal management. managerial accounting focuses on the future rather than on the past. managerial accounting is geared toward producing annual and quarterly consolidated statements. managerial accounting deals with confidential information that is generally not available to the public.

Managerial accounting is geared toward producing annual and quarterly consolidated statements.

Explanation: Managerial accounting is the branch of accounting which help managers to set and achieve organisational goals.

Managerial accounting is focused to help managers for the future and not to produce yearly and quarterly financial statements. It includes identifying, analyzing and communicating the financial information of the organisation that could be relevant in decision making.

Thus, from the above we can conclude that statement 3 is not a characteristic of managerial accounting.

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