For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial

accounting information, managerial accounting information, or both

Potential shareholders

Loan officer at the company's bank

Manager of the Sales Department

Bookkeeping Department

Managers at regional offices

Financial accounting information

Managerial accounting information

Both financial and managerial accounting information

Financial accounting information

Managerial accounting information