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Which of the following is not an external user of accounting information?

Which of the following is not an external user of accounting information?
Take Free Practice Test On 2026 JAMB UTME, Post UTME, WAEC SSCE, GCE, NECO SSCE
  • A Management
  • B Creditors
  • C Shareholders
  • D Government
Correct Answer: Option A
Explanation:
External users are people outside the business entity (organization) who use accounting information. Examples of external users are suppliers, banks, customers, investors, potential investors, and tax authorities.
The management are internal users of accounting information.

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