Also called cost accounting or management accountancy, managerial accounting deals with compiling information to allow managers to make decisions and plan for future business needs. There are very few rules, but there are lots of best practices. It deals mostly with the present and future. Make sure to check out the managerial accounting video at the end of the post with definitions and examples. After taking financial accounting , many students dread the idea of another semester of journal entries , debits, and credit.
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Accounting or accountancy is the measurement , processing, and communication of financial and non financial information about economic entities   such as businesses and corporations. Accounting, which has been called the "language of business",  measures the results of an organization's economic activities and conveys this information to a variety of users, including investors , creditors , management , and regulators. The terms "accounting" and " financial reporting " are often used as synonyms. Accounting can be divided into several fields including financial accounting , management accounting , external auditing , tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements , to the external users of the information, such as investors , regulators and suppliers ;  and management accounting focuses on the measurement, analysis and reporting of information for internal use by management. Accounting has existed in various forms and levels of sophistication throughout human history. The double-entry accounting system in use today was developed in medieval Europe, particularly in Venice , and is usually attributed to the Italian mathematician and Franciscan friar Luca Pacioli.
Financial Accounting, IFRS Edition, 2e th Jerry J. Weygandt
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