Managerial accounting targets external users of accounting information while financial accounting targets internal users of accounting information（）
举一反三
- 中国大学MOOC: The following statements relate to financial accounting or to cost and management accounting: (i) The main users of financial accounting information are external to an organisation. (ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation. (iii) Management accounting is used to aid planning, control and decision making. Which of the statements are correct?
- Theprimary users of management accounting information are:
- Evolution of Accounting Accounting is thousands of years old; the earliest accounting records, which split of accounting systems for internal (i. e. management accounting) and external ( i. e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external
- All of the following statements regarding accounting information systems are true except: A: Accounting information systems collect and process data from transactions and events. B: Accounting information systems organize data in useful forms. C: Accounting information systems do not establish internal control procedures. D: Accounting information systems are crucial to effective decision making. E: Accounting information systems communicate information to business decision makers.
- All of the following statements regarding accounting information systems are true except: A: Accounting information systems do not establish internal control procedures. B: Accounting information systems collect and process data from transactions and events. C: Accounting information systems are crucial to effective decision making. D: Accounting information systems communicate information to business decision makers.