摘要：Differential Accounting is the estimated difference of assets, revenues and costsin a particular action alternatives compared with the other action alternatives.Differential accounting information is the accounting information will be usedin helping to determine which alternative will be selected. Accounting fordifferential must be expanded in the form of money, for expenses associatedwith differential accounting. Differential accounting information has two basicelements which is the information for future and differ between the alternativesfaced by decision-making. This information is required by management fordecision making regarding the selection of the best alternative among thealternative actions available. Because the decision always involves the future,then the relevant accounting information is the future of information as well..Classified as a special order because these orders have a lower selling price thanthe selling price of similar products to public subscription. In taking the decisionto accept or reject the order if the sale price perunit a special order larger thanthe variable costs perunit special order then an order should be accepted. Viceversa if the price is less than perunit perunit variable costs should be a specialorder should be rejected.
