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. This information is used by external users to make decisions about whether to invest in or lend money to the company, or to buy or sell its stock.
Cost accounting is a branch of accounting that deals with the measurement, accumulation, analysis, and reporting of costs. Cost accounting information is used by managers to make decisions about pricing, product mix, and production planning.
Management accounting is a branch of accounting that deals with the provision of information to managers to help them make decisions about the planning and control of an organization’s activities. Management accounting information is not prepared for external users, but rather for internal use by managers.
Therefore, the correct answer is A. Financial accounting.