AEmployees
BInvestors
CSuppliers
DCompetitors
Answer:
B. Investors
Read Explanation:
USERS OF ACCOUNTING INFORMATION
INTERNAL USERS
A) INVESTORS - Information on the risk and return on investment
B) MANAGEMENT - They need timely information on cost of sales, profitability etc. for planning controlling ,decision making etc.
EXTERNAL USERS
A) EMPLOYEE GROUPS - Information on stability, profitability of the business
B) LENDERS AND FINANCIAL INSTITUTION - Information on credit worthiness of the company and its ability to repay loans and pay interest in time.
C) SUPPLIER AND CREDITORS - Information on whether amounts owed will be repaid when due and on the continued existence of the business.
D) CUSTOMERS - Information on the continued existence of the business and thus, the probability of a continued supply of products, parts and after sales service.
E) COMPETITORS - Information on relative strength and weakness of their competitors.
F) GOVERNMENT AND OTHER REGULATORS – Need information to ensure whether the business is paying various taxes correctly and they are complying with various Laws of the country.