MANAGEMENT ACCOUNTING is the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization and to assure appropriate use of and accountability for its resources. Management accounting also comprises the preparation of financial reports for non-management groups such as shareholders, creditors, regulatory agencies, and tax authorities.
SOP is Statements of Position (within the AICPA or FASB) or Standard Operating Procedure.
MARGIN CALL (Stocks) is a demand for additional funds because of adverse price movement is a stock.
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