Critically discuss three internal users and three external users of accounting .

Subject:Accounting Theory and Practice


You will be analysing any Quoted company on the FAME database. Using your chosen company’s Financial Statements, answer the following questions.
In order to answer the questions below, you will need to access the last three years financial statements of your chosen company from FAME (2012 to 2015 or 2011 to 2014 if the 2015 financial statements are not completed).

Question 1

Critically discuss three internal users and three external users of accounting information for your chosen company.
Your answer should include not only the users but their needs, requirements and the importance of the financial information for their key decision-making.
(30 Marks)

Question 2

Critically discuss the primary objective and five secondary objectives of your chosen company.
Whilst analysing these objectives critically provide evidence of their success or even failure.
(30 Marks)

Question 3

Critically analyses two ratios in the following areas between 2011 and 2014 or 2012 to 2015 from FAME on your chosen company:
• Profitability
• Efficiency
• Financial/Stability
• Investor

An analysis of each ratio is required along with a benchmark of the results to the previous year together with suggestions of improvement or reasons for decline.
(40 Marks)

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