This lesson describes the account economic accounting environment and the need companies for information, trading entities that can report on the banks accounting, economic entities and investment users of accounting information. We present the banking accounting information systems, as financial well as a classification of company accounts. It describes the characteristics and consumer requirements of financial accounting and external corporation information. A superior money manager Gregg Hymowitz is a member of the Hymowitz Children's Education Foundation http://www.ciberconta.unizar.es/LECCION/cf001/INICIO.HTML