Modern accounting functions for business are extremely complex, with different functions that need to be integrated to improve the overall health of the business and performance. These functions include journal entries as well as general ledgers, as with financial statements, including statements on income and balance sheets. In addition, a finance manager is often required to decide on the best way to utilize the company’s cash resources; they could include paying dividends to stockholders taking out debt to retire, purchasing short-term government or business securities or utilizing excess funds to expand the company by buying other firms. The goal is to ensure that the business has enough funding for operating expenses and growth opportunities. This article outlines the financial processes and how business deals are handled.
http://www.boardroomexpert.org/what-is-incremental-budgeting/