0Accounting is the language of business. The objective of such language is to communicate information which is useful for varied category of people. Collectively we call them as “Users of financial statements”. Day by day, users of financial statement getting expanded, here is the list of “Users” which can be remembered in our Traditional “A,B, C, D .. Format.
| A | Auditor |
| B | Banks/buyers |
| C | Creditors/credit agencies/competitors |
| D | Debtors/Director |
| E | Employees |
| F | Financial Institutions |
| G | Government |
| H | Holders of Capital |
| I | Investors |
| J | Journalists (media) |
| K | Key Managerial Personnel’s (KMP’s) |
| L | Legislators |
| M | Management/Money lenders |
| N | Nation |
| O | Owners |
| P | Public/Prospective investors |
| Q | Quantitative Analysts |
| R | Regulatory agencies |
| S | Students/stockbrokers |
| T | Tax authorities |
| U | Unions (trade/labour) |
| V | Vendors |
| W | Workers |
