Interested Parties
Akopọ
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.
Awọn Afojusun
- owners.
- managers.
- employees.
- banks.
- investors and lenders.
- suppliers.
- customers.
- governments / tax authorities.
- club members.
- other interested parties, e.g. public and environmental bodies.
Ẹ̀kọ́ Ohùn
Gbọ́ ẹ̀kọ́ yìí nínú áàpù
Àwòrán ọpọlọ
A ti ṣe àwòrán kókó yìí kí o lè rí bí àwọn èrò ṣe so pọ̀.
Ṣí àwòrán ọpọlọ nínú áàpù
Káàdì ìrántí
Ìdánrawò kíákíá lórí ohun tí wọ́n ń dán wò nínú kókó yìí.
Ṣe ìdánrawò káàdì wọ̀nyí nínú áàpù
Akọ̀wé Ẹ̀kọ́
Àkọsílẹ̀ Ẹ̀kọ́ Pípé wà lórí Ohun Èlò Green Bridge
Gba ohun èlò Green Bridge CBT sórí fóònù tàbí kọ̀mpútà rẹ fún gbogbo ilé ìkàwé IGCSE: ìwé ìdánwò àtijọ́, ìlànà ìdíwọ̀n, àwòrán èrò, káàdì ìkẹ́kọ̀ọ́ àti ẹ̀kọ́ ohùn.
Ìdánwò Ẹ̀kọ́
Oriire fun ipari ẹkọ lori Interested Parties. Ni bayi ti o ti ṣawari naa awọn imọran bọtini ati awọn imọran, o to akoko lati fi imọ rẹ si idanwo. Ẹka yii nfunni ni ọpọlọpọ awọn adaṣe awọn ibeere ti a ṣe lati fun oye rẹ lokun ati ṣe iranlọwọ fun ọ lati ṣe iwọn oye ohun elo naa.
Iwọ yoo pade adalu awọn iru ibeere, pẹlu awọn ibeere olumulo pupọ, awọn ibeere idahun kukuru, ati awọn ibeere iwe kikọ. Gbogbo ibeere kọọkan ni a ṣe pẹlu iṣaro lati ṣe ayẹwo awọn ẹya oriṣiriṣi ti imọ rẹ ati awọn ogbon ironu pataki.
Lo ise abala yii gege bi anfaani lati mu oye re lori koko-ọrọ naa lagbara ati lati ṣe idanimọ eyikeyi agbegbe ti o le nilo afikun ikẹkọ. Maṣe jẹ ki awọn italaya eyikeyi ti o ba pade da ọ lójú; dipo, wo wọn gẹgẹ bi awọn anfaani fun idagbasoke ati ilọsiwaju.
- 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
Ṣiṣẹ́ lórí àwọn ìbéèrè wọ̀nyí nínú ohun èlò náà
Ṣiṣẹ́ lórí àwọn ìbéèrè wọ̀nyí nínú ohun èlò náà
Awọn Iwe Itọsọna Ti a Gba Nimọran
Ẹ̀kọ́ síwájú láti àwọn orísun ṣíṣí
-
Abala ìwé ẹ̀kọ́
Identify Users of Accounting Information and How They Apply Information
"Principles of Accounting, Volume 1: Financial Accounting: Identify Users of Accounting Information and How They Apply Information" by OpenStax, OpenStax, Rice University, licensed under CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/). Source: https://openstax.org/books/principles-financial-accounting/pages/1-2-identify-users-of-accounting-information-and-how-they-apply-information. Access for free at https://openstax.org/books/principles-financial-accounting/pages/1-introduction
Àwọn àjọ mìíràn ló tẹ̀ wọ́n jáde lábẹ́ ìwé àṣẹ ṣíṣí, a sì dá wọn lọ́lá bí wọ́n ṣe béèrè. Àwọn ìjápọ̀ ń ṣí ojú òpó wọn.
Ṣe Adaṣe Awọn Ibeere Idanwo Adaṣe
Ṣe o fẹ ṣe adaṣe awọn ibeere idanwo adaṣe nipa Interested Parties? Ṣe igbasilẹ ohun elo Green Bridge CBT lati wọle si awọn ibeere idanwo adaṣe ati awọn ayẹwo adaṣe kikun fun koko-ọrọ yii.
Ṣe igbasilẹ ohun elo naa lori Google Playstore
Gbogbo ohun ti o nilo lati ṣe dara julọ ninu JAMB, WAEC ati NECO.
