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Summary Chapter 1- FBS 222 R85,00
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  2.  
  3. University Of Pretoria (UP)
  4.  
  5. Financial Science (FBS222)

Summary

Summary Chapter 1- FBS 222
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FBS 222 Chapter 1 for semester tests 1, 2 and the exam. These notes are easy to follow and understand, they have everything needed to do well. They are aesthetic, simple and colourful.

Last document update: 1 year ago

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  • September 29, 2023
  • October 22, 2023
  • 3
  • 2023/2024
  • Summary

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I
What is managerial accounting?

Managerial accounting: the provision of accounting info for a company’s internal users and
this accounting info is used to identify problems, solve problems + evaluate performance.

Managerial accounting objectives include:
1. To provide information for planning Detailed formulation of action to achieve a
the organisation’s actions particular end.

Monitoring of a plan’s implementation and taking
2. To provide information for
corrective action as needed. Control is usually
controlling the organisation’s
achieved by comparing actual performance with
actions expected performance.

3. To provide information for effective
Choosing among competing alternatives.
decision-making
2
Managerial accounting vs financial accounting

Financial accounting is concerned with Managerial accounting produces info for
producing financial statements for internal users, such as managers,
external users, including investors, executives, and workers. Managerial
creditors, customers, suppliers, accounting identifies, collects, measures,
government agencies, and labour unions. classifies, and reports financial and
nonfinancial info to these internal users.

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