This unit examines accounting as an information system. The unit content is evenly divided between financial accounting and management accounting. Financial accounting considers the information requirements of external users such as owners, shareholders, investors, potential investors. Management accounting is concerned with the information needs of internal users such as managers of an entity at various levels of responsibility. In both sections of the unit, we are concerned with the needs of managers in planning, decision making and control. -- Course Website
Instructor: Mr Robert Cornick
