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Accounting:
Many people believe financial management only relates to bookkeeping and the establishment of accounting reports which reflect those transactions in the books. While accounting is certainly a major part of an organisation's financial management framework, accounting is mainly viewed as a method of recording.
Accounting is the process of identifying, measuring and communicating financial information.
Broken down, these elements can be explained as follows:
Accounting can be divided into many areas, however for the purposes of this module we will focus on two major subsets of accounting, namely Financial Accounting and Management Accounting.
capital structure
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