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Introduction to Managerial Accounting:

After studying this chapter you should be able to:

  • Identify the major differences and similarities between financial and managerial accounting.

  • Understand the role of management accountants in an organization.

  • Understand the importance of upholding ethical standards.

  1. What is managerial accounting?
    Managerial accounting is concerned with providing information to managers-that is, people inside an organization who direct and control its operation...... Click here to read full article.


  2. Difference between financial and managerial accounting (Financial accounting vs. managerial accounting):
    Financial accounting reports are prepared for the use of external parties such as shareholders and creditors, whereas managerial accounting reports are prepared for managers inside the organization...... Click here to read full article.


  3. Need for managerial accounting information:
    Every organization-large and small-has managers. Someone must be responsible for making plans, organizing resources, directing personnel, and controlling operations.......Click here to read full article.


  4. History of managerial accounting:
    Managerial accounting has its roots in the industrial revolution of the 19th century. During this early period, most firms were tightly controlled by a few owner-managers who borrowed based on personal relationships and their personal assets......Click here to read full article.


  5. Code of conduct for management accountants:
    Practitioners of management accounting and financial management have an obligation to the public, their profession, the organization they serve, and themselves, to maintain the highest standards of ethical conduct......Click here to read full article.


  6. The certified management accountants (CMA):
    A management accountant who possesses the necessary qualification and who possesses a rigorous professional exam earns the right to be known as a certified Management Accountant (CMA)......Click here to read full article.


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Managerial Accounting

Introduction to Managerial Accounting
Business and Quality Improvement Programs
Cost Terms, Concepts and Classification
Job Order Costing system
Process Costing System
Process Costing System - Addition of Materials & Beginning Inventory
Controlling and Costing Materials
Materials and Inventory Cost Control
By Products and Joint Products Costing
Variable Costing System
Activity Based Costing System
Budgeting and Planning
Standard Costing and Variance Analysis
Gross Profit Analysis
Linear Programming Technique
Segment Reporting and Transfer Pricing
Capital Budgeting Decisions
Service Department Costing
Cash Flow statement
Financial statement Analysis
Pricing Products and Services
Managerial Accounting Terms and Definitions
Managerial / Cost Accounting Formulas

Financial Accounting

Bookkeeping and Bookkeeping Terms
Accounting Principles and Accounting Equation
Accounting For Bills of Exchange
Subdivision of Journal
Final Accounts
Capital and Revenue Items
Single Entry System/Accounting From Incomplete Records
Accounting For Non-Trading Concerns
Accounting for Consignment / Consignment Accounts
Accounting for Joint Ventures
Accounting for Depreciation

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