Accountancy, asked by minhasjasreen, 9 months ago

Needs of accounting information of External user? point wise explaination please?​

Answers

Answered by sushantraj2003
1

Answer:

accounting information into two groups – internal users and external users. Internal users include managers and owners of the business whereas external users include investors, creditors of funds, suppliers of goods, government agencies, general public, customers and employees.

Internal users

Internal users use a mix of management and financial accounting information. Some internal users of accounting information and their needs are briefly discussed below:

1. Management

Management uses accounting information for evaluating and analyzing organization’s financial performance and position, to take important decisions and appropriate actions to improve the business performance in terms of profitability, financial position and cash flows. One of the major roles of management is to set rules and procedures to achieve organizational goals. For this purpose, management uses information generated by financial as well as managerial accounting system of the organization.

2. Owners

Owners invest capital to start and run business with the primary objective to earn profit. They need accurate financial information to know what they have earned or lost during a particular period of time. On the basis of this information they decide their future course of actions such as expansion or contraction of business.

In small businesses (like sole proprietorship and partnership) owners themselves perform the function of management.

Explanation:

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