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Financial Accounting
The field of accounting concerned with summarizing, analyzing, and reporting financial transactions related to a business to external users.
Managerial Accounting
The field of accounting that focuses on providing information to managers for use in planning, decision-making, and operational control.
External Users
Individuals or entities outside of a company who use its financial statements, such as investors or creditors.
Internal Users
These are individuals or groups within an organization who use financial and other data in directing and controlling its operations; they include management, employees, and internal auditors.
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