問18
頻出度★★★
企業会計を財務会計と管理会計に分類したとき, 管理会計の特徴を表したものはどれか。
平成21年度 秋期 ITパスポート試験 問18
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 18
Incorrectア
Performing a settlement each accounting period and being required to prepare financial statements such as the balance sheet and income statement is a characteristic of financial accounting. The fact that preparation is legally mandated is the decisive difference from management accounting, which managers prepare in any format and at any timing they choose.
Incorrectイ
Reporting accounting information to external stakeholders such as shareholders and creditors is the purpose of financial accounting. Management accounting reports to the managers and executives inside the company, so the audience is the opposite.
Incorrectウ
It is financial accounting that must be processed in compliance with accounting regulations such as the financial statement rules, the corporate accounting principles, and various accounting standards. This is because the rules must be unified so that external users can compare companies with each other; management accounting, intended for internal use, has no such compliance obligation.
- エ
正解 Management accounting is accounting used by the managers and executives inside the company for decision-making and performance management. It sets budgets by unit such as department, product, or region and compares them with actual results (budget control), looks at how much each product or department earns (profit management), and evaluates the performance of the organizations and people in charge, compiling the results into internal reports for use within the company. Its key feature is that the format and preparation are not prescribed by law, so the company can freely design whatever form is useful for management decisions. エ states exactly this, so it is correct.
ここがポイント
- Financial accounting = for external stakeholders (shareholders, creditors, tax authorities, etc.), complies with accounting regulations, and preparation of financial statements is legally mandatory.
- Management accounting = for internal managers and executives, format is free, and it centers on internal reporting for management decisions such as budget control, cost management, profit management, and performance evaluation.
用語