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Primary distinction between financial accounting and accounting

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1) What does it mean when we say that accounting is a means rather than an end?
2) What is the primary distinction between financial accounting and other accounting?

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Answers 2 questions on accounting being a means rather than an end and primary distinction between financial accounting and other accounting.

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1) What does it mean when we say that accounting is a means rather than an end?

Accounting is a means to an end, not an end in and of itself. The purpose of accounting is not to produce a balance sheet. It is to help decision makers understand what a business does. Business activities are the basis for information which are to be communicated by accounting. These activities should form the subject matter of accounting.

Accounting produces financial statements. However these financial statements are not produced for their own sake. Financial ...

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