General ledger accounting is the work of recording, calculating, controlling, analyzing, and reporting the economic activities of enterprises, institutions, agencies, organizations, and other economic organizations, using money as the main unit of measurement, in order to provide financial and management information.

Management accounting, also known as "internal reporting accounting", is designed to improve the economic efficiency of enterprises, and through a series of specialized methods, the use of financial accounting and other information provided by the processing, organizing and reporting, so that managers at all levels of the enterprise can be based on the day-to-day occurrence of the economic activities of the planning and control, and to help decision makers to make a variety of specialized decision-making work.