Interested Parties
Gbogbo ọrọ náà
The owner is not the only person who cares about a set of financial statements. A bank deciding whether to lend, a supplier deciding how much credit to allow, an employee wondering whether their job is secure and a tax authority checking the figures all turn to the same accounts, but each reads them with a different question in mind. Understanding who these interested parties are, and what each one is looking for, is central to seeing why accounting matters at all.
In this lesson you will meet the internal and external users of accounting statements, from owners and managers inside the business to banks, lenders, suppliers, customers, employees, governments and club members outside it. For each group you will learn not just to name them but to explain their interest, which is exactly what Cambridge questions on this topic demand.
Ebumnobi
- owners.
- managers.
- employees.
- banks.
- investors and lenders.
- suppliers.
- customers.
- governments / tax authorities.
- club members.
- other interested parties, e.g. public and environmental bodies.
Akọmọ Ojú-ẹkọ
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ayẹwo Ẹkọ
Ekele diri gi maka imecha ihe karịrị na Interested Parties. Ugbu a na ị na-enyochakwa isi echiche na echiche ndị dị mkpa, ọ bụ oge iji nwalee ihe ị ma. Ngwa a na-enye ụdị ajụjụ ọmụmụ dị iche iche emebere iji kwado nghọta gị wee nyere gị aka ịmata otú ị ghọtara ihe ndị a kụziri.
Ị ga-ahụ ngwakọta nke ụdị ajụjụ dị iche iche, gụnyere ajụjụ chọrọ ịhọrọ otu n’ime ọtụtụ azịza, ajụjụ chọrọ mkpirisi azịza, na ajụjụ ede ede. A na-arụpụta ajụjụ ọ bụla nke ọma iji nwalee akụkụ dị iche iche nke ihe ọmụma gị na nkà nke ịtụgharị uche.
Jiri akụkụ a nke nyocha ka ohere iji kụziere ihe ị matara banyere isiokwu ahụ ma chọpụta ebe ọ bụla ị nwere ike ịchọ ọmụmụ ihe ọzọ. Ekwela ka nsogbu ọ bụla ị na-eche ihu mee ka ị daa mba; kama, lee ha anya dị ka ohere maka ịzụlite onwe gị na imeziwanye.
- Which of the following is an internal user of a business's financial statements? A. A bank B. A supplier C. A manager D. The government Answer: C
- A bank considering a loan application is mainly interested in whether the business can: A. Increase its drawings B. Repay the loan and pay the interest when due C. Reduce its gross margin D. Buy more inventory Answer: B
- A supplier selling goods on credit is most interested in the business's: A. Return on capital employed B. Gross margin C. Liquidity and trade payables turnover D. Drawings Answer: C
- Which group uses a business's accounting information mainly to check that the correct amount of tax is being paid? A. Customers B. Employees C. The government D. Club members Answer: C
- Employees and trade unions are interested in a business's financial statements mainly to assess: A. The market value of the assets B. Job security and the ability to pay wages C. The amount of tax due D. The credit limit allowed Answer: B
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Ọ dị na ngwa Green Bridge
Budata ngwa Green Bridge CBT na ekwentị maọbụ kọmputa gị iji nweta akwụkwọ ndụmọdụ zuru oke, ajụjụ mmụta, na ndị ọzọ.
Àwọn Ìwé Tó Dáa Láti Kà
Meecha Ajụjụ Ule Ọmarịcha
Ị chọrọ ime ajụjụ ule ọmarịcha gbasara Interested Parties? Budata ngwa Green Bridge CBT iji nweta ajụjụ ule ọmarịcha na nyocha zuru ezu gbasara isiokwu a.
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