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1.Calendar year means JAN TO DEC.
2.Fiscal year means company's accounting year.
a) It may be a calendar year
b) It may be a Non -Calendar year
Calendar year: The posting period is usually months starting from Jan to Dec each year.
For example, the U.S. financial year starts in January and ends in December.
Non calendar year: Time periods start and end any month of the year, except January and December and posting period still months.
For example, the UK financial year starts in April and ends in March which is fiscal year but not calendar year.
A calendar year is simply the conventional year that begins on January1 and ends on December. whereas Fiscal year is company's accounting year that ends on the last day of any month except December.A fiscal year may end on April, for instance. Such a fiscal year would start on May1 of the previous year, since it must cover full consecutive months.
Fiscal year is the companies financial year of business,whereas calendar year is from Jan-dec.
Each company follow fiscal year according to their convenience.
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