Perbandingan antara Perakaunan Pengurusan dan Perakaunan Kewangan

Terdapat enam perbezaan utama antara Perakaunan Pengurusan dan Perakaunan Kewangan

i. Pengguna Maklumat
ii. Penekanan terhadap masa (sejarah, semasa dan masa depan)
iii. Relevan sesuatu data
iv. Ketepatan data vs Ketepatan masa laporan
v. Sebuah organisasi atau sesuatu bahagian/unit
vi. Keperluan peraturan dan undang-undang

Slide Bab 1 Boleh di muat turun di sini

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Terdapat tujuh perbezaan utama antara Perakaunan Pengurusan dan Perakaunan Kewangan

i. Pengguna Maklumat

1. Financial accounting reports are prepared for external parties, whereas managerial accounting reports are prepared for internal users.

ii. Emphasis on the future

1. Financial accounting summarizes past transactions. Managerial accounting has a strong future orientation.


iii. Relevance of data

1. Financial accounting data should be objective and verifiable. Managerial accountants focus on providing relevant data even if it is not completely objective or verifiable.

iv. Less emphasis on precision

1. Financial accounting focuses on precision when reporting to external parties. Managerial accounting aids decision makers by providing good estimates as soon as possible rather than waiting for precise data later.

v. Segments of an organization

1. Financial accounting is concerned with reporting for the company as a whole. Managerial accounting focuses more on the segments of the company. Examples of segments include:
a. Product lines, sales territories, divisions, departments, etc.

vi. Generally Accepted Accounting Principles (GAAP)

1. Financial accounting conforms to GAAP. Managerial accounting is not bound by GAAP.

vii. Managerial accounting – not mandatory

1. Financial accounting is mandatory because various outside parties require periodic financial statements. Managerial accounting is not mandatory.


Baca juga:
Accountants-role-in-organization