لخّصلي

The accountant Role In the Organization ?(Which means collecting, categorizing, summarizing and analyzing All accounting ?? ??? ???? ???? ?? ?????? ???????(.database in information OR: Accounting systems : are used to record economic events and transactions into a format that is helpful for managers and others. .?: ????? ? ??????? ????? ??????? ??????? ????????? ? ??? ?? ???? ?? ?????? ???????? *Q: What is the difference between management Acc. , financial Accounting And cost accounting ,? 1) Management Acc.: ?-Focuses on communicating financial statements to esxternal users such as investors, creditors and governmental agencies, and financial statement must depend on GAAP.??????.performance Evaluateo 2)Financial accounting: -Financial accounting measures and records actual financial transactions and provide financial statements that are based on generally accepted accounting principles (GAAP).strategy implement and , ??????communicate, Chooseo o Coordinate???Measure, analyze???????????????????????????????????????????????????????????????????????????????.?????????????????????????????????????????????????????????- ?????????????????????????????????????????????

The accountant Role
In the Organization
ّظٌ اىَحبعبت :systems Accounting*

• Means take economic transactions and process the data into information helpful to
  mangers.
  (Which means collecting, categorizing, summarizing and analyzing All accounting
  خَغ ٗحظْٞف ٗحيخٞض ٗححيٞو خَٞغ اىَؼيٍ٘بث اىَحبعبٜة(.database in information
  OR: Accounting systems : are used to record economic events and transactions into a
  format that is helpful for managers and others.
  .أٗ: حغخخذً ّظٌ اىَحبعبت ىخغدٞو األحذاد ٗاىَؼبٍالث االقخظبدٝت فٜ شنو ٍفٞذ ىيَذٝشِٝ ٗغٞشٌٕ الحخبر اىقشاساث
  *Q: What is the difference between management Acc. , financial
  Accounting And cost accounting ,?

1. Management Acc.:
    Measure, analyzeوٞححي and reports financial and non financial information
   to help manager to take decision to achieve organization's goals.

• Management accounting need not be GAAP compliant OR follow set
  principles or rules


• اىَحبعبت اإلداسٝت ال ٝدب أُ حنُ٘ ٍخ٘افقت ٍغ ٍببدئ اىَحبعبت اىَخفق ػيٖٞب أٗ احببع ٍببدئ أٗ ق٘اػذ ٍحذدة


• Cost–benefit approach is commonly used(benefits must exceed costs)
  **Managers use management accounting information to:
  ٗحْفٞز االعخشاحٞدٞت strategy implement andٗ , اىخ٘اطوcommunicate, Choose•
  • Coordinateقٞغْح product design, production, and marketing decisions.
  . حقٌٞٞ األداء.performance Evaluate•
  2)Financial accounting:
  -Financial accounting measures and records actual financial transactions
  and provide financial statements that are based on generally accepted
  accounting principles (GAAP).
  -Focuses on communicating financial statements to esxternal users such
  as investors, creditors and governmental agencies, and financial statement
  must depend on GAAP.
  اىخشمٞض ػيٚ ح٘طٞو اىبٞبّبث اىَبىٞت إىٚ اىَْخفؼِٞ اىخبسخِٞٞ ٍثو اىَغخثَشِٝ ٗاىذائِْٞ ٗاى٘مبالث -
  اىحنٍ٘ٞت، ٗٝدب أُ حؼخَذ اىبٞبّبث اىَبىٞت ػيٚ ٍببدئ اىَحبعبت اىَخفق ػيٖٞب
  3-Cost Accounting:
  Measure, analyzes, and report financial and non financial information
  relating to the cost of acquiring or using resources in an organization
  To help managers make decisions