Who uses accounting numbers? To answer that question, the accountant must be clear for whom the information is being prepared and for what purpose the information will be used. There are likely to be various information users such as owners, managers, creditors, suppliers etc. You should understand the needs of users because information users focus on different financial information according to their relevant decision making issues. The best way of explaining the needs on financial information is to make a classification of potential users. Two main groups of information users are internal users and external users. We can also classify accounting as Managerial Accounting and Financial Accounting according to this classification of information users. C is the right answer.