Question:

Who are the internal users of accounting information?

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Internal users = Organization ke andar ke log (management, employees); External users = outsiders (investors, government, creditors).
Updated On: Mar 27, 2026
  • Investors and creditors
  • Management and employees
  • Customers and suppliers
  • Government and regulatory bodies
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The Correct Option is B

Solution and Explanation


Step 1: Understanding users of accounting information.
Accounting information ke users do type ke hote hain: internal users aur external users. Internal users organization ke andar ke log hote hain jo decision-making me involved hote hain.

Step 2: Identifying internal users.
Internal users mainly management aur employees hote hain. Management is information ka use planning, controlling aur decision-making ke liye karta hai, jabki employees apni job security aur performance evaluate karte hain.

Step 3: Analysis of options.
  • (A) Investors and creditors: External users hote hain.
  • (B) Management and employees: Correct. Yeh internal users hain.
  • (C) Customers and suppliers: Yeh bhi external users hain.
  • (D) Government and regulatory bodies: Yeh external stakeholders hain.

Step 4: Conclusion.
Isliye accounting information ke internal users management aur employees hote hain.
Final Answer:} Management and employees.
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