Interested Parties
Muhtasari
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.
Malengo
- owners.
- managers.
- employees.
- banks.
- investors and lenders.
- suppliers.
- customers.
- governments / tax authorities.
- club members.
- other interested parties, e.g. public and environmental bodies.
Maelezo ya Somo
Inapatikana kwenye programu ya Green Bridge
Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.
Tathmini ya Somo
Hongera kwa kukamilisha somo la Interested Parties. Sasa kwa kuwa umechunguza dhana na mawazo muhimu, ni wakati wa kuweka ujuzi wako kwa mtihani. Sehemu hii inatoa mazoezi mbalimbali maswali yaliyoundwa ili kuimarisha uelewaji wako na kukusaidia kupima ufahamu wako wa nyenzo.
Utakutana na mchanganyiko wa aina mbalimbali za maswali, ikiwemo maswali ya kuchagua jibu sahihi, maswali ya majibu mafupi, na maswali ya insha. Kila swali limebuniwa kwa umakini ili kupima vipengele tofauti vya maarifa yako na ujuzi wa kufikiri kwa makini.
Tumia sehemu hii ya tathmini kama fursa ya kuimarisha uelewa wako wa mada na kubaini maeneo yoyote ambapo unaweza kuhitaji kusoma zaidi. Usikatishwe tamaa na changamoto zozote utakazokutana nazo; badala yake, zitazame kama fursa za kukua na kuboresha.
- 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
Inapatikana kwenye programu ya Green Bridge
Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.
Inapatikana kwenye programu ya Green Bridge
Pakua programu ya Green Bridge CBT kwenye simu yako au kompyuta yako ili kupata maelezo kamili ya masomo, maswali ya mazoezi, na mengi zaidi.
Vitabu Vinavyopendekezwa
Fanya Mazoezi ya Maswali ya Majaribio
Ungependa kufanya mazoezi ya maswali ya majaribio kuhusu Interested Parties? Pakua programu ya Green Bridge CBT ili kupata maswali ya majaribio na tathmini kamili za mazoezi kuhusu mada hii.
Pakua Programu Kwenye Google Playstore
Kila kitu unachohitaji ili kufaulu katika JAMB, WAEC & NECO.
