The document discusses the internal and external users of information prepared by accountants of a business. Internal users include managers and internal auditors who use reports, charts, and ratios to coordinate departments and plan future projects. External users include proprietors, shareholders, money lenders, creditors, banks, potential investors, debenture holders, public, employees, trade unions, government authorities, tax authorities, industrial authorities, company law boards, politicians, economists, and researchers.

1. Uses of information
The users of information available from the accountant of any business unit may be divided
into two distinct classes:
Mr. Ashesh Anand
Assistant Professor
UDM, VBU, Hazaribag

2. Internal users
External users

3. Internal users like managers, internal
auditors, and the persons who are strictly
related to the day –to-day affairs of the
business

4. Internal users like managers,
internal auditors, and the
persons who are strictly related
to the day –to-day affairs of the
business
External users, like the contributories to the
Capital, proprietors, investors, money
lenders, creditors, tax-gatherers, government
authorities, labour unions, researchers etc.

5. INTERNAL USERS:
The managers and other persons like internal auditors who are very much related
to the day-to-day affairs of the business, are benefited to a great extent by
information prepared by the accountant

6. INTERNAL USERS:
The managers and other persons like internal auditors who are very much related to the day-to-day affairs of
the business, are benefited to a great extent by information prepared by the accountant
With the help of the various charts, reports, graphs, ratios etc., they are able to co-
ordinate better between different departments and also take steps for the
developmental projects.

7. INTERNAL USERS:
The managers and other persons like internal auditors who are very much related to the day-to-day affairs of
the business, are benefited to a great extent by information prepared by the accountant
With the help of the various charts, reports, graphs, ratios etc., they are able to co-ordinate better between
different departments and also take steps for the developmental projects.
Moreover, future planning and budgeting also are not possible without the help of
this information.

8. INTERNAL USERS:
The managers and other persons like internal auditors who are very much related to the day-to-day affairs of
the business, are benefited to a great extent by information prepared by the accountant
With the help of the various charts, reports, graphs, ratios etc., they are able to co-ordinate better between
different departments and also take steps for the developmental projects.
Moreover, future planning and budgeting also are not possible without the help of this information.
Furthermore, for the purpose of price fixation of the producers, declaration of
dividends, interim-dividends etc., and also for framing future financial plans, these
information are essential.

9. External users:
1. PROPRIETORS, PARTNERS
2. SHAREHOLDERS ETC
3. MONEY LENDERS
4. CREDITIORS
5. BANK

10. External users:
1. PROBABLE INVESTOR
2. DEBENTUERE HOLDERS
3. PUBLIC
1. PROPRIETORS, PARTNERS
2. SHAREHOLDERS ETC
3. MONEY LENDERS
4. CREDITIORS
5. BANK

11. External users:
1.EMPLOYEE
2.TRADE UNION
3.GOVERNMENT
4.TAX AUTHORITIES
1. PROBABLE INVESTOR
2. DEBENTUERE HOLDERS
3. PUBLIC
1. PROPRIETORS, PARTNERS
2. SHAREHOLDERS ETC
3. MONEY LENDERS
4. CREDITIORS
5. BANK

12. External users:
1. EMPLOYEE
2. TRADE UNION
3. GOVERNMENT
4. TAX AUTHORITIES
1. INDUSTRIAL AUTHORITIES
2. COMPANY LAW BOARD
3. PEOPLE REPRESENTATIVES
4. ECONOMISTS
5. RESEARCHER
1. PROBABLE INVESTOR
2. DEBENTUERE HOLDERS
3. PUBLIC
1. PROPRIETORS, PARTNERS
2. SHAREHOLDERS ETC
3. MONEY LENDERS
4. CREDITIORS
5. BANK