$>$ Exercises

Learning Objective $1q,$

E$1-17$ Identifying users of accounting information

For each of the users of accounting information, identify whether the user is an external decision maker $($E$)$ or an internal decision maker $($I$)$:

a$.$ customer

e$.$ investor

b$.$ company manager

f$.$ controller

c$.$ Internal Revenue Service

g$.$ cost accountant

d$.$ lender