Users of accounting statements
- Owners — to check the performance of the business.
- Managers — to gather information about the company's finances, report to the owners and plan decisions.
- Employees — to know the company can keep operating, maintain jobs and pay wages.
- Lenders / trade payables — interested in the security available and the repayment of the loan and interest when due.
- Government — to know how much tax to charge the company.
- Investors — to decide whether to invest.
- Club members and banks also use the statements.