Cima P1 Exam Question No 1

Question No 1:

Which phrase best describes the current role of the managerial accountant? 

A. Managerial accountants prepare the financial statements for an organization.
B. Managerial accountants facilitate the decision-making process within an organization.
C. Managerial accountants make the key decisions within an organization.
D. Managerial accountants are primarily information collectors.
E. Managerial Accountants are solely staff advisors in an organization.