(a) The following are users of financial statements.

______Customers

______Securities and Exchange Commission

______Internal Revenue Service

______Store manager

______Labor unions

______Suppliers

______Marketing manager

______Vice president of finance

______Production supervisor

______Securities and Exchange Commission

______Customers

______Store manager

Instructions

Identify the users as being either external users or internal users.

(b) The following questions could be asked by an internal user or an external user.

______ Can we afford to give our employees a pay raise?

______ Did the company earn a satisfactory income?

______ Do we need to borrow in the near future?

______ How does the company’s profitability compare to other companies?

______ What does it cost us to manufacture each unit produced?

______ Which product should we emphasize?

______ Will the company be able to pay its short term debts?

Instructions

Identify each of the questions as being more likely asked by an internal user or an external user.