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1 RESPONSIBILITY ACCOUNTING Chapter 12 I. …
www2.gsu.edu1 RESPONSIBILITY ACCOUNTING Chapter 12 I. CHARACTERISTICS OF RESPONSIBILITY ACCOUNTING A. Definition. - an accounting system that collects, summarizes, and reports
Chapter 6: THE MASTER BUDGET
www.csus.eduA responsibility center is a part segment or subunit of an organization whose is a part, segment, or subunit of an organization whose manager is responsible for a specified set of activities. Responsibility accounting measures the plans, budgets, actions, and results of each responsibility center. Four types of responsibility centers are: 1.