Branches of Accounting
                     BRANCHES OF 
ACCOUNTING
Accounting has multifaceted 
discipline
Accounting has a distinct purpose in different fields. It offers 
conventional business plans, a collection of data and synopsis of 
articles.
• Acquire all the data into a single item.
• Correspond with the effects of the production of a company in 
business terms known as financial statements.
• Holds the recording and administration terms of the accounting.
• Required by all the company.
• Has a distinct position in the industry.
What is Financial Accounting?
• Holds theories like capital analysis theory, dual aspect, matching theory, 
concern theory, and systems of conservatism, exposure, versatility, etc.
• Incorporate the fixed cost production and variable costs.
• Data represented by financial accounting is accurate.
• The data generated by financial accounting are mixed in characteristics.
• Having several fields, techniques, results and actions.
• Description of various components of the business.
What is Management Accounting?
• Used to communicate with the businesses by acknowledging the data 
in a methodical and primary administration.
• Mainly managed by education and administration.
• The rules and interests are employed to develop sources.
• Significant the agreement requires that well-defined the collection of 
authorisations.
• Rendered by an accountant.
What is Cost Accounting?
• Deals with the product, performance, job or 
course of costs are combined and managed by 
this accounting.
• The goal of cost accounting is to perform 
accurate knowledge of costs on various domains, 
methods, designs, consequences, sales areas, 
etc.
• The purpose of col lect ing information covers the 
benefi t of appropriate property.
• Producing income knowledge combined with 
pricing, profi t-volume experiences, replacement 
judgments, etc.
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