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r
:: IMTRODUCTION
NAGEMENT ACCOUI,{TANCY

ij
n causes and effects,\Finan- ,:r

ofi ts or.losses. Man/gement

p by ahalyiing the different
s.'

les of financial accountinf)

periodic results of busin#
ments and rePorts. Manage-
tion. It provides accounting
e useful to the management

.. : .i.

tldadbased ihat:i( includes

,nring which.emphasise the
d aicounting J the rnaking
r fcllowing ar9 somg of the
ent accounting : ,

'l'
xpenses, assebi liabilities,

d and prgspective costs :

rent within the organisarion.
..
mrng rep€titlve operations
s from rccorded data.
opcrations of thi.conccm so as to achlcic tl
ing procedirres and'records i.r 1.,:.
.
:s and adequacy ig'ilroject..
, : .,.. .

assistance tg managema0t'
; reporting and analysis of

inpome in accordance with'

aY.ggnt taxes when due,
9f
analysisin financial (i.vl , Budgcrarycontrot and'standard.costing, ,.'
.,,, :. .i : . ,.,'.
rS.1ts,
rce to the marlAgement in
, .

(u) '
- , (vr) ,Cost-volumc-profitanalysis; j . :, I ,... ,.tt, ,'' . .

emenf accounting. It is not

(vii),, -,- ' .,', -. ':-" '.
:counting methods, proce- lfu$srlor4,arig.cashflo;analysis;.
(v$t).l.$tatistical techniques.and operations !. , 1: ..,.,: , ' .:
-
ggment accounting. Since reSearch. . '', .,.' , ..

ion.to.the. management, the ,.,,(r,r.) C.apitalbgdgeling. ,

hose accounting methods, - ''{rr;' Flnangial repoiting.

the procesg of'collecting,
',....,-
the manalement. . ...
 rNTRODtlc-TlON

;/-li*l Financial acr

:tgrrns
of rTtoney- Mani
.aclount non-monetarl
menp policies.etc.
'i(G| ,.rlrr,tnciat aec
I
sribjeCrlie, This is b'ecr

'
r.,a1trei ttrii,i on ; meis g n
Distjn:llon betwee,
Wheri confrasiing'f
easy to identify. With.<
cation line between the
qost and.managernent
i
that include siandard c
analy.sis, uniform coitit
employ:ed by thq:cosr ar
tion, the two m'
(i)
iost ana!
,pt t tgvrri, tii. +i', att&ei
betler planningi: iripro-
l. lii)Coa ggcouryling
WhEn,th!s, informatidn
determined :c9gt, Manag
advise'manaEement in
nl
. (ut',lQostaccouniihg
y) must marlagernent aqcounti ng
end ofa rer
. ,iiir) Traditional coit e
past but rnonugrrn"nilQ
nature thanEFt acc-
,- (,,)L-Cost accounting ,

almost an unreitricted.iirel
and .the,overall, vitality of
ofa
!,IEI.{I ACCOUI{TANCY

ent Accounting
branches of'account-
. .t . .: ..
)agement accounting
I accountinglln Spite .

umbntatldlfferences-

,ard to report to his

,agement accounting
ates the- infsnn4tion

also :

9ni
of
I

,l

,
tr

t1

.a:

t,:

::.:i.l'-i- :,
rciat accounirlg,on l
accounting: islbniy
adopt 'management
:rial:'efficiency. of a
,, .
" .::.:
unting as compared
yearito;year basiS.
nt accountirig there ,",:,.,.,':,,.'.,"..',..:-..,.',,:',,.
yely short intervals
ranagement..