financial accounting 與 management accounting

pkrocky

請問各位大大, financial accounting 和management accounting 的工作性質是怎樣? 有什麼分別??
謝謝

lenovo567

回復 pkrocky #1 的帖子

financial accounting is to be prepared under statutory (AICPA/ACCA..) requirement;
management accounting does not to be required to do so.....................

pkrocky

回復 lenovo567 #3 的帖子

咁其實兩方面都不關finance事 (如corporate finance)

wetvwet

financial accounting 中文財務會計
一般公司所做的會計帳, 都算係財務會計

management accounting 中文叫管理會計
作用係按財務會計基礎上, 以管理上要求而完成的整理, 例如: budget account; contract account....etc.

fineasy

Management accounting is a field of accounting that analyzes and provides cost information to the internal management for the purposes of planning, controlling and decision making.

In contrast, financial accounting is concerned with providing information to stockholders, creditors, and others who are outside an organization.

hongtaiman82

回復 pkrocky #1 的帖子

second post 100% correct, explained very well, good!

solver

Financial Accounting vs Management Accounting

Audience
Financial accounting produces information that is used by external parties, such as shareholders and lenders.
Managerial accounting produces information that is used within an organization, by managers and employees.

Objectives
The main objectives of financial accounting are to disclose the end results of the business, and the financial condition of the business on a particular date.
The main objective of managerial accounting is to help management by providing information that is used to plan, set goals and evaluate these goals.

Focus
Financial accounting focuses on history; reports on the prior quarter or year.
Managerial accounting focuses on the present and forecasts for the future.

Optional?
It is legally required to prepare financial accounting reports and share them with investors.
Managerial accounting reports are not legally required.

Rules
Rules in financial accounting are prescribed by standards such as GAAP or IFRS. There are legal requirements for companies to follow financial accounting standards.
Managerial accounting reports are only used internally within the organization; so they are not subject to the legal requirements that financial accounts are.

Reporting frequency and duration
Defined - annually, semi-annually, quarterly, yearly.
As needed - daily, weekly, monthly.

Information
Monetary, verifiable information.
Monetary and company goal driven information.

Format
Financial accounts are reported in a specific format, so that different organizations can be easily compared.
Format is informal and is on a per department/company basis as needed.

kdjfaldl

無野呀嘛, 退休算啦