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Management
They are responsible for day to day business management. They need information on financial situation of business, i.e. current and expected in the future.
Shareholder:
They use information to assess performance of the management.
Trade partners (suppliers, customers)
Suppliers selling goods need information on security of their sales and payments. Customers buying goods need information on security and stability of their purchases.
Creditors
They need an assurance that loans granted to the business and interest on the loans will be paid on time.
Taxation authorities
They use information for assessment of taxes, including sales tax.
Employee:
They need assurance on security of their jobs, future career perspectives.
Financial analysts and advisors
They use information to provide services to clients (investors, credit agencies).
Government and its institutions
They use information to allocate resources, for statistical purposes.
Public
Businesses are members of public. They contribute to local economy, employment, usage of local resources, environment. Information is used to evaluate such contribution.
UNIT II
The balance sheet
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