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Users of Accountancy

Users of Information of Accountancy
     Accountancy is a language of a business which explains the results and financial position of business. There are many users to know the status of businesses. Accountancy is a useful communicative medium to the users to know the results and financial position of a business. Users are classified into internal users and external users. Accountancy provides necessary information that is required by the users
Internal Users
     Some individuals and groups are inside organization. They are called as internal users. They are 1) owners 2) Management 3) Employees.
Owner
      The proprietor of business requires the information of accountancy to know the profitability status of business. Accountancy provides the required information in forms of financial statements, financial reports, and statement of accounts to the owners.
Management
     Management requires the information of accountancy to assist in decision – making, planning, controlling, etc. Management can discharge its activities more effectively, when they get the appropriate information of accountancy.
Employees
     Employees are appointed in an organization are interested of knowing the information of accountancy. They can assess the financial position that may or may not be enough to pay their remuneration and retirement benefits.


External Users
     Some users are not inside the organization. They just relate to business in some way. They are called as external users. They are 1) Creditors, Banks, and lenders 2) Customers 3) Potential Investors 4) Present Investors 5) Tax Authorities and government 6) Public.
1) Creditors, banks, and lenders
     Creditors, banks, and lenders provide credit to a business. They always want to know the financial strength of the business. They asses that the business can repay the debt or cannot repay the debts. They check the liquidity status of the business. If the liquidity position is strong, they rely that their debt is to be repaid otherwise they inquire the business about the repayment of their debt.
2)  Customers
     .Customers regularly buys goods of the business. If the profitable position and financial position of the business is good, the goods which are produced that will be good in condition. Therefore they require the information of accountancy to assess the status of business.
3) Potential Investors
     Potential investors are the investors who are having the interest of investing in the business. They want to know the financial position or result of the business before investing in the business. They are provided with the information of accountancy by the business.
4) Present Investors
     Present investors are the investors who have already invested his money in business. They want to sell or buy their securities in the market. As they want to sell or buy their securities, they are required to know the financial position or results of the business. They are provided with the information of accountancy by the business to assess the financial position or results of business. Such information of accountancy are provided in form of various reports and statements.
5) Tax Authorities and Government
     To assess the income of business, tax authorities require the accounts and statements of accountancy. Various information are provided in forms of statements and accounts to the tax authorities. Tax authorities want accounts and statements because they levy tax on incomes that are revealed by accounts and statements
6) Public
     Business affects the general business in many ways. They contribute to the economy of a region of public. It provides employment and its support to local sellers, buyers and market. Therefore general public are interested to know the information of accountancy of the business.

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