For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information, managerial accounting information, or both.
1. Potential shareholders
2. Loan officer at the company’s bank
3. Manager of the Sales Department
4. Bookkeeping Department
5. Managers at regional offices
6. Canada Revenue Agency agent
7. Current shareholders
8. Toronto Stock Exchange analyst
9. News reporter
10. Company controller
11. Board of directors
12. Nova Scotia Securities Commission employee
13. External auditor (public accounting firm)
14. Internal auditor