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Every business manager, department head and member of the management team should have a basic understanding of accounts. This basic accounting information ensures that managers get fully involved in all business decisions and are capable of understanding accounting matters as well. Financial Accounting is an accounting system that focuses on the preparation of financial statement of an organization to provide the financial information to the interested parties... To assist the management in planning and decision making process by providing detailed information on various matters. Finally, managerial accounting information often takes the form of non financial measures. For example, Sportswear Company might measure the percentage of defective products produced or the percentage of on-time deliveries to customers. This kind of non financial information comes from the managerial accounting function. It's hard because you (or anyone who feels that it is hard) just simply hasn't done it in real life before. Managerial accounting is as simple, standard and logical as breathing to anyone, who has started and/ or run any level of large scale business.