What Uses of Financial Accounting Information are Made by External Users Investors Creditors.

What users of financial accounting information are made by external users
(i) Investors (ii) Creditors

Ans: According is termed as the language of business it provides necessary accounting data and information. The type of financial information that a user requires depends on his decision.
The users of financial reporting mainly divided into two groups:

(1)  Internal Users
(2)  External Users.

Internal Users:
(a)  Owner or owners:
The owner or owner’s invests capital in the business to (or “intending to”) earning profit they always keep their waterfowl eyes on making money invested.

(b)   Managers:
The managers use various information of financial statements for policy formulation, planning, coordinating and communication. Proper carrying out of business needs different economic data. Managers are the marketing director, production manager, Finance manager, general manager and company officer. The managers are to answer many important questions in running a business such as Users quarries about particular information, cash sufficiency in payment of an individual bill, the unit cost of production, financial capacity for increasing the salary of employees and officers, product profitable for production, etc.

Employees:
The employees for the sake of ensuring their job securities keep a constant watch on the financial statement and nature of economic changes. They also keep observing the profit earning capacity of the business.

External Users:
The outer users of accounting information are many in number. They are stated below:
(a)Investors:
The investors take decision aster careful study before investment the investors are to depend on necessary accounting information to know where the investment is profitable or where it is not and to take a decision in the regard.

(b)Loan givers and creditors:
The Capital supplies by the owners of the business concerned are not sufficient in many cases for running the business successfully. In that case, the business concern is to depend upon loan dinners and creditors, Bank, industrial bank and insurance companies are included in loan giving organizations.

(c)Tax authority:
Actual information is needed to know whether fixation of tax has been proper or not. Tax infixed depending upon profit of the organization and VAT, or current tax determines by trading.

(d)Regulatory agency:-
Regulatory agencies like the register of joint stock Company, stock exchange authority asks for necessary information from the companies concerned to know if the joint stock company will run as per particular lows.

(e)Consumers:
With the help of proper management depending on accurate accounting system production cost and transport cost may minimize and at the same time the qualitative standard of commodities can improve. For this reason, consumers remain interested to know whether business concern accounting system prevails or not.

(f)Researchers and economist:
Researchers and professor want to know accounting information for finding out or innovating any system relating to a particular business concern and for economic plan.
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