Fundamentals of Accounting
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)
Difference of Financial Accounting and
Management Accounting.
- Management accounting provides information to people within an organization while financial accounting is mainly for those outside it, such as shareholders
- Financial accounting is required by law while management accounting is not. Specific standards and formats may be required for statutory accounts such as in the I.A.S International Accounting Standard within Europe.
- Financial accounting covers the entire organization while management accounting may be concerned with particular products or cost centres.
Managerial accounting is used
primarily by those within a company or organization. Reports can be generated
for any period of time such as daily, weekly or monthly. Reports are considered
to be "future looking" and have forecasting value to those within the
company.
Financial accounting is used primarily
by those outside of a company or organization. Financial reports are usually
created for a set period of time, such as a fiscal year or period. Financial
reports are historically factual and have predictive value to those who wish to
make financial decisions or investments in a company. Management Accounting is
the branch of Accounting that deals primarily with confidential financial
reports for the exclusive use of top management within an organization. These
reports are prepared utilizing scientific and statistical methods to arrive at
certain monetary values which are then used for decision making. Such reports
may include:
- Sales Forecasting reports
- Budget analysis and comparative analysis
- Feasibility studies
- Merger and consolidation reports
Financial Accounting, on the other
hand, concentrates on the production of financial reports, including the basic
reporting requirements of profitability, liquidity, solvency and stability.
Reports of this nature can be accessed by internal and external users such as
the shareholders, the banks and the creditors.
Regulation and standardization
While financial accountants follow Generally Accepted
Accounting Principles set by
professional bodies in each country or International Financial Reporting
Standards, managerial accountants make use of procedures and processes that are
not regulated by a standard-setting bodies.
Multinational companies prefer to
employ managerial accountants who have a widely recognised certification such
as CGMA, Chartered Global Management Accountant certified by the AICPA and CIMA, ACMA certified by the Institute of Cost
Accountants of India [1], Chartered
Management Accountant certified by the Chartered Institute of Management
Accountants, or CMA,
Certified Management Accountant certified by the Institute of
Management Accountants.
Time Period
Managerial Accounting provides top
management with reports that are future-oriented, while Financial Accounting
provides reports based on historical information. There is no time span for
producing managerial accounting statements but financial accounting statements
are generally required to be produced for the period of 12 previous months.
Other differences
- There is no legal requirement for an organization to use management accounting, but publicly traded firms (limited companies or whose shares are bought and sold on an open market) must, by law, prepare financial account statements.
- In management accounting systems there is no requirement for an independent external review but financial accounting annual statements must be audited by an independent CPA firm.
- In management accounting systems, management may be concerned about how reports will affect employees behavior whereas financial management concerns are about the adequacy of disclosure in financial statements.
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