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Managerial Accounting: An Asian Perspective 1. _______ is the study of financial accounting and cost accounting to support managerial decision making. 2. _______ is an analysis of income and expenditure that includes factors such as the ability to spend money, staying within a budget, and planning for future needs and opportunities. 3. _______ is an information system that allows managers to assess business performance at different levels in order to know how efficient their management decisions are or what changes need to be made so they can meet certain targets. 4. _______ is a process of analyzing how much money different departments, such as product development or marketing, will generate in order for these departments' goals to be achieved. 5. _______ is the methods and procedures used to put accounting information into a format that managers need for decision making. 4. _______ is a process of analyzing how much money different departments, such as product development or marketing, will generate in order for these departments' goals to be achieved. 5. _______ is the methods and procedures used to put accounting information into a format that managers need for decision making. 6. _______ is the process of comparing financial figures with budgeted figures. 7. _______ is an analysis of income and expenditure that includes factors such as the ability to spend money, staying within a budget, and planning for future needs and opportunities. 8. _______ comprises the financial accounting and cost accounting needed by managers to manage a company. 9. _______ is the information system that allows managers to assess business performance at different levels in order to know how efficient their management decisions are or what changes need to be made so they can meet certain targets. 10. ________ refers to reviewing and analyzing all sources of information: monthly and annual financial statements, bank accounts, journal entries, and other information that is pertinent to the organization. 11. _______ is an analysis of income and expenditure that includes factors such as the ability to spend money, staying within a budget, and planning for future needs and opportunities. 12. ________ refers to the explicit use of accounting information to make decisions in order to achieve set goals. Managerial Accounting: An Asian Perspective Managerial Accounting is the study of financial accounting and cost accounting to support managerial decision making. Financial accounting provides information about business operations in terms of sources of income, cost of goods sold, assets, liabilities, capital assets, and profitability relative to budgeted levels. Cost accounting provides information about overhead costs by analyzing costs by function (e.g., manufacturing versus administrative) and geography. Number crunching is often necessary when managers compare financial information with budgeted estimates by using spreadsheets and other tools such as Quickbooks software. Accounting is an information system that allows managers to assess business performance at different levels in order to know how efficient their management decisions are or what changes need to be made so they can meet certain targets. Accounting information is used by managers for planning, directing, and controlling the operations of a business. Financial accounting provides information about business operations including assets, liabilities, capital assets, expenses, and income. Valuation of assets is based on historical cost less depreciation. Accrual accounting helps businesses report financial results more accurately by matching revenues with expenses in the accounting period in which they are earned or incurred. cfa1e77820
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