Accounting and finance play an existential role in the management of any business. In the words of John Nessel, president of the Restaurant Resource Group, “If you can’t count it, you can’t manage it.” He means that companies operate on money, and if you don’t control that money, you don’t control your business. By properly accounting for your company’s income and expenses, you can manage the flow of money and thereby direct the course of your business.
Financial Accounting is often called the language of business; it is the language that managers use to communicate the firm’s financial and economic information to external parties such as shareholders and creditors.
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