Why is a hotel room a perishable product?
a.
the room may be out of order.
b.
there will be too many guests staying in one room.
c.
the room may not be sold if the opportunity passes.
d.
it is refurbished regularly.
e.
its appeal diminishes with time.

For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information or managerial accounting information or both: 1. sec examiner 2. bookkeeping department 3. division controller 4. external auditor (public accounting firm) 5. loan officer at the company's bank 6. state tax agency auditor 7. board of directors 8. manager of the service department 9. wall street analyst 10. internal auditor 11. potential investors 12, current stockholders 13. reporter from the wall street journal 14. regional division managers