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হিসাব তথ্যের ব্যবহারকারী User of accounting information

হিসাববিজ্ঞানের তথ্য ব্যবহারকারী কয় প্রকার?

প্রতিষ্ঠানের ভেতরের (Internal) ও বাইরের (External) বিভিন্ন ব্যবহারকারীর চাহিদা বিবেচনা করে লেনদেনসমূহ হিসাবের বইতে লেখা হয় ও আর্থিক বিবরণী আকারে প্রকাশ করা হয়। হিসাব বিজ্ঞানের তথ্য ব্যবহারকারীদের ২ ভাগে ভাগ করা হয়। যথাঃ

১. প্রতিষ্ঠানের ভেতরের ব্যবহারকারী কারা?

প্রতিষ্ঠানের ভেতরের ব্যবহারকারীঃ

হিসাব কর্মকর্তা
ব্যবস্থাপক
পরিচালক
অভ্যন্তরীণ নিরীক্ষক
মালিক।

২. প্রতিষ্ঠানের বাইরের ব্যবহারকারী কারা?

প্রতিষ্ঠানের বাইরের ব্যবহারকারীঃ

পাওনাদার
শেয়ার হোল্ডার
বণিক সমিতি
বিনিয়োগকারী
আয়কর কর্তৃপক্ষ
ভোক্তা।

এই পোস্টটি পরিচিতদের সাথে শেয়ার করুন

Faisal Ahmed Sazol

Faisal Ahmed Sazol

MBA, BBA in Accounting. HSC in Commerce. SSC in Business Studies.

মন্তব্য করতে এখানে ক্লিক করুন

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