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Management evaluates profitability across the business, controls operations by comparing budgets with actual results, and plans future needs such as budgets and cash requirements with detailed, up-to-date (often monthly) data. Investors assess past and future performance to judge profitability and investment security via the balance sheet. Lenders review cash position, solvency, and asset values for loan security, while shareholders consider performance, dividends, and whether to hold, buy, or sell shares.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/principles-of-accounting-notes-btlm-2025-topics-1-and-2/180530/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/principles-of-accounting-notes-btlm-2025-topics-1-and-2/180530.png","ImageObject",300,407,{"name":92,"@type":93},"Noah","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-09","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How does management use accounting information?","Question",{"text":112,"@type":113},"Management uses accounting data to assess overall profitability, control operations by comparing budgeted results with actual results, and plan for the future including budgets and cash requirements. The information is expected to be detailed and up to date, typically on a monthly basis.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What do investors and lenders focus on in financial information?",{"text":117,"@type":113},"Investors examine past and future performance to judge profitability and investment security, using the balance sheet as evidence of financial strength. Lenders assess cash position and solvency to determine ability to repay loans and interest, and they evaluate the value of assets for loan security.",{"name":119,"@type":110,"acceptedAnswer":120},"What are the key concerns of customers, employees, and the government?",{"text":121,"@type":113},"Customers want assurance the business will continue supplying them, including going-concern stability, sales growth, and capacity for new products and production. Employees focus on job security and potential pay rises tied to profitability. Government uses company performance for economic policy, tax assessment, regulation, and monitoring environment-related issues.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},180530,1788341083,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":44,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},8796095462418,"https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780","| User | Main information needs |\n| --- | --- |\n| Management (Internal) | 􀁸 Assess profitability of the whole business, branch, product etc\u003Cbr>􀁸 Control the business [e.g. by](e.g. by) comparing the budget with actual results\u003Cbr>􀁸 Plan for the future e.g. budgets, cash requirements etc.\u003Cbr>􀁸 Information must be detailed and up to date e.g. monthly |\n| Investors | 􀁸 Profitability of the firm by examining past and future performance\u003Cbr>􀁸 Security of their investments e.g. the financial strength shown by the balance sheet |\n| Lenders | 􀁸 The cash position and solvency of the business to establish whether the loans and interest will be\u003Cbr>􀁸 The value of assets for security for loans in the balance sheet |\n| Shareholders | 􀁸 Examine performance of the company and decide either to remain with the current holding, buy more or divest (sell shares)\u003Cbr>􀁸 Possible dividends |\n| Suppliers | Ability to pay debts by examining the financial position |\n| Customers | Want to know whether the business will continue to supply them in the future, going concern issues, sales growth, new product development, investment in the business e.g. production capacity |\n| Competitors | Performance of others in order to make strategic plans |\n\n\n|  |  |\n| --- | --- |\n| Employees\u003Cbr>(Internal) | 􀁸 Secure employment\u003Cbr>􀁸 Possible pay rises by looking at the profitability of the business\u003Cbr>􀁸 Salaries and benefits enjoyed by senior management |\n| Government | 􀁸 Performance of the companies in order to formulate economic policies\u003Cbr>􀁸 Tax authorities use financial statements for tax assessment\u003Cbr>􀁸 Regulation of competition, takeovers, grants\u003Cbr>􀁸 Environment issues |\n| The public | 􀁸 Provision of local employment by examining profitability and expansion plans\u003Cbr>􀁸 Corporate social responsibility programmes\u003Cbr>􀁸 Product / service quality\u003Cbr>􀁸 Environmental issues |","cbCaide83oUHFUwa","https://ap.wps.com/l/cbCaide83oUHFUwa","pdf",694884,31,"English","# Stakeholder information needs\n## Management\n## Investors, lenders, and shareholders\n## Suppliers and customers\n## Employees, government, and the public","[{\"question\":\"How does management use accounting information?\",\"answer\":\"Management uses accounting data to assess overall profitability, control operations by comparing budgeted results with actual results, and plan for the future including budgets and cash requirements. The information is expected to be detailed and up to date, typically on a monthly basis.\"},{\"question\":\"What do investors and lenders focus on in financial information?\",\"answer\":\"Investors examine past and future performance to judge profitability and investment security, using the balance sheet as evidence of financial strength. Lenders assess cash position and solvency to determine ability to repay loans and interest, and they evaluate the value of assets for loan security.\"},{\"question\":\"What are the key concerns of customers, employees, and the government?\",\"answer\":\"Customers want assurance the business will continue supplying them, including going-concern stability, sales growth, and capacity for new products and production. Employees focus on job security and potential pay rises tied to profitability. Government uses company performance for economic policy, tax assessment, regulation, and monitoring environment-related issues.\"}]","PRINCIPLES OF ACCOUNTING - NOTES BTLM 2025 - Topics 1 and 2 | PDF",78]