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Standard XII
Accountancy
Categories of Cash Flow Statement
External user...
Question
External users of accounting information include ______________.
A
Owner
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B
Customer
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C
Management
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D
None of these
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Solution
The correct option is
A
Customer
The users of accounting are mainly
classified into two
categories
1. Internal Users:
Internal users are
inside
the business of the entity.
Example: managers, owners, directors, CEO, CFO etc.
2. External Users:
These are outside the affairs of the entity.
Example: Creditors. Government, Shareholders etc
.
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