Asian Journal of Finance & Accounting
Public companies are required to perform financial accounting as part of the preparation of its financial statement reporting. Small or private companies may also use financial accounting, but they often operate with different reporting requirements. Financial statements prepared using financial accounting are used by many parties outside of a company such as lenders, government agencies, auditors, insurance agencies, or investors. Cost accounting is rooted in using operational information in specific ways to glean information. For example, cost accounting may track the variable costs, fixed costs, and overhead costs along a manufacturing process.
- Journal of Applied Finance & Accounting showcases useful