TYPES AND USERS OF ACC. INFORMATION

1. MANAGERIAL

1.1. characteristics

1.1.1. - no rules -customize to each company

1.2. DEFINITION

1.2.1. help the ppl. inside the business make desicions

1.3. users

1.3.1. -CEO-owner - broad director/council-area/dept managers- supervisors- employees and workers

2. FINANTIAL

2.1. users

2.1.1. b) Indirect

2.1.1.1. not strongly affected: suppliers, customers, gov, other companies

2.1.2. a) DIRECT

2.1.2.1. stronglyu affected by finalntial situctions: creditors and investors

2.2. definition

2.2.1. helps ppl outside a business make decisions

2.3. characteristics

2.3.1. -multiple reprots -it has rules (GAAP)

3. TAX ACCOUNT

3.1. DEFINITION

3.1.1. determine how much is owed to the gov. for taxes

3.2. Characteristics

3.2.1. -is a samall part of acc.-requirees specialists -mandatory rules - stablished by the gov.

3.3. users

3.3.1. business and government