5.5.3—Users of accounts
- Syllabus
- 0264–2027–2028
- Objective
- 5.5.3
- Level
- —
5.5.3—Users of accounts
- users of accounts and ratio analysis: internal, e.g. owners (sole traders, partnerships, shareholders), managers, employees
- users of accounts and ratio analysis: external, e.g. suppliers, government, lenders/banks
- how users of accounts may use financial information to help make decisions, e.g. whether to lend to or invest in a business
- limitations of using accounts and ratio analysis
ConceptIGCSE Business Studies