There are two basic categories of accounting: financial accounting and managerial accounting. Financial accounting is comprised of information that companies make available to the general public: stockholders, creditors, customers, suppliers, and regulatory commissions. Managerial accounting deals with information that is not made public. Management accountants are mainly concerned with the collection, comparison and interpretation of a large variety of information and advice about costs and cost trends, levels of performance and budgets. They help managerial planning and business decision-making by providing appropriate financial information and undertaking related accounts admin. CIMA South Africa is an institute that provides management accounting courses and they are internationally recognised for their qualifications.