Concepts & applications of recording financial activities & discovering data relationships to enhance decision making process. Looks at balance sheet, flow of funds, inflation, inventory value, costs and input-output analysis.
Written in 1986; 3,825 words; 26 sources; $ 135.95
From the Paper:
" It is the purpose of this research to examine the concepts and applications of both financial and management accounting. Financial accounting is concerned with recording the actual financial activities of an organization, while managerial accounting is concerned with the discovery of the relationships in the financial data will enhance the managerial decision-making process. Garrison (1982, p. 13) has identified eight factors and characteristics which differentiate between financial and managerial accounting:
1. Managerial accounting focuses on providing data for the internal use of an organizations managers, while financial accounting focuses on providing data for external uses by investors and creditors."
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