What months are included in the second fiscal quarter displayed on the UMD?

The second fiscal quarter is accurately represented by the timeframe that starts on April 1 and ends on June 30. This aligns with the standard fiscal calendar used by many organizations, where the first quarter typically covers January to March. Understanding fiscal quarters is critical for financial reporting, budgeting, and evaluation of an organization’s financial performance throughout the year.

In this case, option A, which suggests January to March, actually corresponds to the first fiscal quarter, not the second. This distinction is essential for financial tracking and management purposes, as each quarter has its unique financial activity and reporting requirements.