CIMA考试辅导：Management accounting and financial accounting

　　Management accounts are produced for internal purposes – they provide information to assist managers in running the business. Financial accounts are produced to satisfy the information requirements of external users.

　　Financial accounting is the preparation of accounting reports for external use.Management accounting is the preparation of accounting reports for internal use.

　　①Management accounting

　　Management accounting systems produce detailed information often split between different departments within an organisation (sales, production, finance etc). Although much of the information deals with past events and decisions, management accountants produce information which is forward-looking, and used to prepare budgets and make decisions about the future activities of a business. They also compare actual performance with budget and try to take corrective action where necessary.

　　②Financial accounting

　　Financial accountants, however, are usually solely concerned with summarising historical data, often from the same basic records as management accountants but in a different way. This difference arises partly because external users have different interests from management and do not need very detailed information. In addition, financial statements are prepared under constraints (such as International Financial Reporting Standards and company law) which do not apply to management accounts.

　　　　

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