The correct answer is: C. Management accounting
Management accounting is a branch of accounting that provides financial and other decision-making information to managers within an organization. Management accounting is concerned with providing information to help managers make decisions about how to run their businesses. This information can include things like costs, revenues, profits, and losses. Management accounting also helps managers to plan for the future and to make sure that their businesses are running efficiently.
Financial accounting is a branch of accounting that is concerned with the preparation of financial statements for external users, such as investors, creditors, and government agencies. Financial accounting is governed by accounting standards, which are rules that companies must follow when preparing their financial statements. Financial accounting information is used by external users to make decisions about whether to invest in a company, to lend money to a company, or to regulate a company.
Cost accounting is a branch of accounting that is concerned with the measurement, analysis, and reporting of costs. Cost accounting is used to help managers make decisions about how to price their products, how to allocate resources, and how to control costs. Cost accounting information is also used for internal decision-making, such as product costing, budgeting, and variance analysis.
None of these is not the correct answer.