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Page 1: Users of accounting
Page 2: Users of accounting

Smoking is Injurious to Health

Page 3: Users of accounting

Drinking is Injurious to Health

Page 4: Users of accounting

AARKEY CREATIVE WORKS

Page 5: Users of accounting

USERS OF ACCOUNTING

By RAMA KRISHNA. A

Page 6: Users of accounting

Introduction to Accounting

• Accounting is a systematic procedure to find out the profit or loss earned during a particular year. It is used to know the financial position or status of a business.

Page 7: Users of accounting

Definition of Accounting

“It is a systematic process of identifying, recording, measuring, classifying, verifying, summarizing, interpreting and communicating financial information.”

Page 8: Users of accounting

Internal users

• Management

Page 9: Users of accounting

Employees

Page 10: Users of accounting

Owners / shareholders

Page 11: Users of accounting

External users

• customers

Page 12: Users of accounting

Banks and Financial Institutions

Page 13: Users of accounting

Suppliers

Page 14: Users of accounting

Creditors/ Money lenders

Page 15: Users of accounting

Investors

Page 16: Users of accounting

Tax Authorities

Page 17: Users of accounting

Government

Page 18: Users of accounting

Conclusion

• The main purpose of disclosing the accounting books companies are creating awareness about a company’s transactions and the result.

Page 19: Users of accounting

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