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Accounting Overview Financial Accounting Managerial Accounting

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Presentation on theme: "Accounting Overview Financial Accounting Managerial Accounting"— Presentation transcript:

1 Accounting Overview Financial Accounting Managerial Accounting
Basic Financial Statements

2 Financial Accounting For users outside of the company or organization
Primarily investors and others Statements must follow GAAP Generally audited

3 Managerial Accounting
Information for internal decision making General users are managers and other decision makers Information must be useful Commonly based on the company’s budget

4 Basic Financial Statements
Income statement Balance sheet Statement of cash flows Related footnotes

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