Accounting is the skill of describing, measuring and interpreting economic business activities. An important task of accounting is to provide quality information to various users and owners of the funds on the basis of which will be to make certain business decisions. From the point of view of business, and with respect to the merge of the assets and of the process of the company as a whole or only one of their parts are different: financial accounting, management (managerial) accounting, cost accounting. Financial accounting includes all assets, debt, equity, financial relations with the surrounding, expenditures, revenues and results of operations. Financial accounting tasks are the collection, recording, classifying and interpreting data about the business changes and the preparation of financial statements. What gives us the indicators for determining the tax obligations imposed by the State. Management accounting includes the preparation and use of accounting information designed to help managers in the control and planning of business enterprises and when making decisions. It is oriented towards the needs of the information requirements of management at all hierarchical levels. The most important activities of management accounting are planning and control. In planning defines the objectives of the legal entities and parts of management accounting.