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This is a study guide not a cheat sheet. Budgets result from the planning process and managers use them to translate the organization's goals into action. A performance report compares actual results to the budget. All in all, managers use these reports to monitor, evaluate, and reward performance and thus exercise control.
Financial accounting is the area of accounting concerned with reporting financial information to interested external parties. Most types of people who employ the techniques of financial accounting are outside parties such as investors and government agencies. This is a study guide not a cheat sheet...
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