A final account is produced at the end of each financial year however it can be done more than once a year depending on the business and usually consists of trading account, profit and loss account and a balance sheet.There are different people who are interesting in the final accounts and want to know the business is doing financially. They each have different objectives for the business and they will use the final accounts to work out if they are getting what they want from the business. Interesting users of Final accounts are the: * Owner interesting in profit. * Shareholders interesting in profit and share price. * Managers interesting in the prestige and expansion. * Employees interesting in higher wages and keeping their job. * Customers interesting in low price, quality and credits. * Banks interesting in getting their money back. * Government interesting in tax (Inland Revenue). * Suppliers interesting in getting paid on time. * Competitors interesting in wining over customers.Which person would find the information of value the most. The owners of the business would find the final accounts most valuable because this would enable them to know how well the business has performed by looking at the profit and loss account and balance sheet. Which would give them information on the profitability, liquidity and activity of the business so that they can see what they own now and can spend and how indebted the business is. The final accounts would also show the owner the gross profit of their business so that they can make future decision. Which person would find the information of value the least.The customers would probably find the Final Accounts information least valuable as it might be hard for them to understand because of jargons used in the Balance Sheet and Profit