Презентация на тему: " 1 - 1 Accounting role as element of a control system of any organization Soniev Jamoliddin." — Транскрипт:
1 - 1 Accounting role as element of a control system of any organization Soniev Jamoliddin
1 - 2 Contents 1) -Accounting 2) -Users of Accounting Information 3) -Management accountants role 4) -Conclusion
1 - 3 Accounting is the process of recording, reporting, analysing and interpreting financial data and accounting information which is then communicated internal and external users of this information
1 - 4 Management Accounting It measures and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an organization.
1 - 5 Financial Accounting Its focus is on reporting to external parties. It measures and records business transactions. It provides financial statements based on generally accepted accounting principles.
1 - 6 Users of Accounting Information Management Accounting Process of identifying, measuring, accumulating, analyzing, preparing, interpreting, and communicating information used by: Financial Accounting Develops information for external decision makers: Stockholders, Suppliers, Banks, Government Authorities Managers
1 - 7 Planning and Control Accounting information helps managers plan and control the organizations operations. Planning: Setting objectives and outlining how the objectives will be obtained. Control: Implementing plans and using feedback to evaluate the attainment of objectives.
1 - 8 Accountings Position in the Organization Management accountants role as consultant Collects and compiles information Prepares standardized reports Interprets and analyzes information Is involved in decision making
1 - 9 Conclusion Accounting generated the interesting, creative and well paid profession. The accountant has a great influence on adoption of administrative decisions. The main objective of the accountant to provide the management the enterprise with necessary information for adoption of administrative decisions.