Cambridge O Level Business Studies · Syllabus 7115 · Financial Information and Decisions
Users of Accounts
What is Users of Accounts?
The groups that read a business's financial statements in order to make decisions about it: owners and shareholders, managers, employees and trade unions, lenders, suppliers, government, and potential investors. Each group examines different information within the same accounts, because each faces a different decision, so the same set of figures can support opposite conclusions depending on who is reading them and why.
This definition is part of the Financial Information and Decisions chapter in Cambridge O Level Business Studies.
Last reviewed Syllabus 2026