Which of the Following Would Not Be Considered an External

question 109

Multiple Choice

Which of the following would not be considered an external user of accounting data?

• A)Canada Revenue Agency
• B)Management
• C)Creditors
• D)Customers

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Definitions:

Attachment

A legal procedure by which a court of law, at the request of a creditor, designates specific property owned by the debtor to be transferred to the creditor or sold for benefit of the creditor.

Filing

The process of submitting documents to a designated body or authority (such as a court or public office) for official recording and recognition.

Continuation Statements

Documents filed to continue the effectiveness of a UCC financing statement beyond its original expiration date.

Financing Statement

A document filed to give public notice of a secured party's interest in the debtor's personal property, usually in connection with securing a loan.