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Which of the following is not a role of accounting in business? to personally guarantee loans of the business to provide information to external users

Which of the following is not a role of accounting in business?

to personally guarantee loans of the business

to provide information to external users to determine the economic performance and condition of the business

to assess the various informational needs of users and design its accounting system to meet those needs

to provide reports to users about the economic activities and conditions of a business

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