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Management Accounting

Management Accounting

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Published by tom george
management accounting
management accounting

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Published by: tom george on Jul 08, 2009
Copyright:Attribution Non-commercial

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06/09/2013

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MANAGEMENTACCOUNTING
 
MEANING
Management accounting iscomprised of two words ‘management ‘ and accounting.
It is the study of managerial aspectof accounting.
 The emphasis of it is to redesignaccounting in such a way that it ishelpful to the management information of policy, control of execution and appreciation of 
 
Origin of Managementaccounting
 The term management accounting is of arecent origin.
 The complexities of business environmenthave necessitated the use of managementaccounting for planning, coordinating,controlling and decision-making functions of management.
A small entrepreneur can manage with all theday to day transactions.
 The use of simple accounting enables thepreparation of profit and loss account andbalance sheet for determining profitability andassessing financial position of the enterprise.
All informational needs for managerialpurposes are, met by simple financial

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