The correct answer is: A. Financial accounting
Financial accounting is a branch of accounting that deals with the preparation of financial statements for external users, such as investors, creditors, and tax authorities. Financial statements provide information about a company’s financial position, results of operations, and cash flows.
Cost accounting is a branch of accounting that deals with the measurement, analysis, and reporting of costs. Cost accounting information is used for a variety of purposes, such as product costing, pricing, and decision making.
Management accounting is a branch of accounting that deals with the provision of information to managers within an organization. Management accounting information is used for a variety of purposes, such as planning, control, and decision making.
Tax planning is the process of developing strategies to minimize a company’s tax liability. Tax accounting is the process of recording and reporting a company’s tax obligations.
Financial accounting includes all of the above.