1.3 Users of Accounting Information

Not everyone looks at accounting the same way—and that’s something I learned early in my career.

Inside the Business

Owners and managers want answers like:

  • Are we profitable?
  • Can we afford to expand?

As an accounting manager, I prepare reports that help them decide.

Outside the Business

Then you have external users:

  • Banks
  • Investors
  • Government agencies like the Bureau of Internal Revenue

These groups are not interested in guesses—they want accurate, reliable numbers.

For example:

  • A bank won’t approve a loan without financial statements
  • The BIR won’t accept “rough estimates” during an audit

  Different people, different needs—but they all depend on one thing:
accurate accounting.

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