| Cost Accounting | Management Accounting | 
| 1) Objectives   if this is to ascertaining and control of costs of products & services. 2) It   concerned with the Department or division of the business.  3) The scope   of this is limited. 4) It uses   Quantitative aspect is recorded. 5) It uses   past and present figure. | 1) Objectives   of MA is to help the management in decision making, planning, control etc. 2) It deals   with the both cost and revenue 3) The scope   of this is wider. 4) It uses   Quantitative and Quantitative information. 5) It is   prepared for providing future guidelines. | 
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