Authors michael fardon sheriden amos this text for the aat professional diploma level 4 in accounting fully covers the requirements of the unit accounting systems and controls. Accounting systems and controls tutorial corrections page 14 the company name should remain dfl not change to slp page 45 the workings column opposite operating margin should read operating profit revenue x 100 not operating profit revenue365. Internal control is a system of accounting procedures and processes that are designed by management and implemented by organizations personnel to promote a reliable financial reporting ensure . Financial accounting is based on actual past and cost accounting is based on planning and controlling preparation of budget is a part of planning and controlling relates to putting a check on the actual function of planning. Financial accounting i about the tutorial financial accounting iii system of accounting rules of double entry accounting system introduction accounting is a business language we can use this language to communicate financial transactions and their results accounting is a comprehensive system to collect analyze and
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