Accounting Dictionary - Accounting Definitions
Managerial Accounting
Managerial Accounting is a type of accounting which uses historic and forecasted (estimated) data and provides it to the management in the convenient form for the purpose of business management, daily operations and future planning.
Managerial Accounting reports do not have necessary comply with any determined standard, i.e. the layout is not regulated and is not generally accepted. Each entity is free to decide what kind of reports it needs and what form those report should have.
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