This week’s topics
Who uses accounts?
- Owners and managers
- Banks, investors, suppliers and the government
What you will be able to do
- 1.2 Identify internal and external users of accounts.
Activity
Match each user of accounts to the question they want answered.
Study materials
Further resources
- Principles of Accounting Vol. 1, ch. 1.2: Users of accounting information · PDF · OpenStax (2019), owners, banks, investors, government; pp. 14–16 · for registered students
- Introduction to Business 2e, ch. 14.1: Accounting – more than numbers · PDF · OpenStax (2026), who relies on accounts; pp. 473–476 · for registered students
- Transparency, Financial Accounting Information, and Corporate Governance · Open-access article · Bushman & Smith (2003), FRBNY Economic Policy Review. How published accounting information helps investors and boards make decisions and monitor managers; tutor level. · for registered students
- The Future of Business Reporting: A Review Article · Open-access article · Beattie (2000), Irish Accounting Review. What owners, investors, lenders and regulators want from a set of accounts. · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
