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acct
521
5
Accounting
Undergraduate 3
10/13/2007
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Term
Financial Accounting
 Definition
concerned with providing relevant finacnial information to various external users
Term
managerial accounting
 Definition
deals with the concepts and methods used to provide information to an organizations internal users, that is managers
Term
Financial reporting
 Definition
the process of providing this information to external users
Term
external users
 Definition

investors

creditors

empolyees

labor unions

customers

suppliers

govt regulatory agency

financial intermedaries 
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