Managerial accounting is

Making accounts
Management of accounts
Presentation of accounting information
Classification of accounts

The correct answer is: B. Management of accounts

Managerial accounting is a branch of accounting that provides financial and non-financial information to managers within an organization to assist them in making better business decisions. It is concerned with the internal reporting of financial and non-financial information to managers within an organization.

The other options are incorrect because:

  • A. Making accounts is not a correct definition of managerial accounting. Managerial accounting is not concerned with the creation of accounts, but rather with the use of accounts to provide information to managers.
  • C. Presentation of accounting information is not a correct definition of managerial accounting. Managerial accounting is not concerned with the presentation of accounting information, but rather with the use of accounting information to make better business decisions.
  • D. Classification of accounts is not a correct definition of managerial accounting. Managerial accounting is not concerned with the classification of accounts, but rather with the use of accounting information to make better business decisions.