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Can you name different branches of accounting?

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 asked

Hi, I am preparing for CA exam,So i need a clarification on Accounting.Can you name different branches of accounting?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 answered

Management Accounting Where financial accounting focuses on external users, management accounting emphasizes the preparation and analysis of accounting information within the organization. A primary concern of management accounting is the allocation of costs; indeed, much of what now is considered management accounting used to be called cost accounting. Auditing Auditing is the examination and verification of company accounts and the firm's system of internal control. There is both external and internal auditing.

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Open uri20170510 32134 1ue0f38?1494421710 answered

Can you name different branches of accounting Accounting can be divided into several areas of activity. **Financial Accounting** Financial accounting is the periodic reporting of a company's financial position and the results of operations to external parties through financial statements, which ordinarily include the balance sheet (statement of financial condition), income statement (the profit and loss statement, or P&L), and statement of cash flows. **Management Accounting** Where financial accounting focuses on external users, management accounting emphasizes the preparation and analysis of accounting information within the organization. A primary concern of management accounting is the allocation of costs; indeed, much of what now is considered management accounting used to be called cost accounting. **Auditing** Auditing is the examination and verification of company accounts and the firm's system of internal control. There is both external and internal auditing. **Tax Accounting** Financial accounting is determined by rules that seek to best portray the financial position and results of an entity. Tax accounting, in contrast, is based on laws enacted through a highly political legislative process. **Fund Accounting** Fund accountingis used for nonprofit entities, including governments and not-for-profit corporations. **Forensic Accounting** Finally, forensic accounting is the use of accounting in legal matters, including litigation support, investigation and dispute resolution.

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