This presentation discusses the comparison between financial accounting and managerial accounting, and the importance of budgetary control process in an organization. It explains the purpose, requirement, users, guidelines, frequency, focus, and scope of financial accounting and managerial accounting. It also provides an overview of the budgetary control process, including effective communication, coordination, planning, and evaluation. The presentation further discusses the importance of budgets for management, and the advantages and disadvantages of the budgetary control system.