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Accounting & Finance により Mind Map: Accounting & Finance

1. Main Areas

1.1. FA - Financial Accounting

1.1.1. Book Keeping

1.1.1.1. is a method/tool use in FA

1.1.2. Analysis, Interpretation and Decision Making

1.1.3. What?

1.1.3.1. identifying

1.1.3.2. Recording

1.1.3.3. Communicating

1.1.4. Activities

1.1.4.1. identiying

1.1.4.2. Recording

1.1.4.3. Classifying

1.1.4.4. Summarizing

1.1.4.5. Reporting

1.1.4.6. Analysing

1.1.4.7. Evaluvating

1.1.4.8. Decision Making

1.1.4.8.1. For Stakeholders

1.1.5. Process

1.1.5.1. Source Documents

1.1.5.1.1. what?

1.1.5.2. Day Books/Journals

1.1.5.2.1. Summarize accounts records

1.1.5.3. Ledger (Accounts)

1.1.5.4. Trial Balance

1.1.5.4.1. Balances of all accounts

1.1.5.5. Financial Statements

1.1.5.5.1. Point at which book keeping is over

1.1.5.6. Analysis, Interpretation and Decision Making

1.2. MA - Management Accounting

1.2.1. Cost Accounting

1.2.2. Management Accounting Techniques

1.2.3. What?

1.2.3.1. Making Business Decisions

1.2.3.1.1. Operational

1.2.3.1.2. Strategic Level

1.2.4. Concerned with

1.2.4.1. Calculation of

1.2.4.1.1. Cost of an activity

1.2.4.1.2. Product

1.2.4.1.3. or Process

1.2.5. generally

1.2.5.1. provision of

1.2.5.1.1. Useful information

1.3. FM - Financial Management

1.3.1. Working Capital Management

1.3.1.1. Period?

1.3.1.1.1. Current Financial Year

1.3.2. Strategic Financial Management

1.3.2.1. = Capital Structuring

1.3.2.1.1. Period?

1.3.3. What?

1.3.3.1. Sourcing

1.3.3.2. Deployment

1.3.3.2.1. of organizational Funds

2. Definition

2.1. Process of

2.1.1. Identifying

2.1.2. Measuring

2.1.3. Communicating

3. Financial Information

4. Economic Information

4.1. to permit

4.1.1. Informed Judgements

4.1.2. decisions

5. for users of Information