USERS OF ACCOUNTING

INFORMATION
SUBMITTED TO:
DR.GIRIJA NANDINI

SUBMITTED BY:
NAVEENA SAMA (210402100018)
SMARAN KUMAR DAS(210402100004)
SAGNIK KATARI(210402160002)
ASHIQ DAS(210402160005)
SWARA KISHAN BHUYAN(210402100007)
DEFINITION OF
ACCOUNTING:

Accounting is an art of recording

classifying and summarizing the
business transaction in terms of
money and interpreting the result
thereof.
ATTRIBUTES OF
ACCOUNTING:
 Recording business transactions.
Classifying business transaction.
It recorded in monetary terms.
Summarizing financial transaction.
OBJECTIVES OF
ACCOUNTING:
1. To ascertain whether the business operation
have been profitable or not.

2. To ascertain the financial position of the

business.

3. To keep systematic record.

4. Facilitate decision making.

NATURE OF ACCOUNTING:
Accounting is a book
01 keeping.

Accounting as an
02
information system.

Accounting as an language of
03
business.
 USERS OF ACCOUNTING
INFORMATION:

External users of accounting

information.

Internal users of accounting

information.
 EXTERNAL USERS OF
ACCOUNTING:
Investors
Creditors
Financial institutions
Government
Research scholar
INTERNAL USERS OF
ACCOUNTING:
Owners
Management
Employees
THANK YOU