The correct answer is A. Financial Accounting.
Financial accounting is the process of recording and summarizing financial information about a business in order to produce financial statements that are used by external users such as investors, creditors, and government agencies. Management accounting, on the other hand, is the process of providing financial and non-financial information to managers within an organization in order to help them make better decisions.
B. Inflation accounting is a method of accounting that adjusts financial statements for the effects of inflation. This is done in order to provide a more accurate picture of a company’s financial performance over time.
C. Standard costing is a method of cost accounting that uses predetermined standards to calculate costs. This is done in order to identify variances between actual and standard costs, which can then be used to improve efficiency and profitability.
D. Analysis of financial statements is the process of reviewing and interpreting financial statements in order to understand a company’s financial performance. This can be done to identify trends, assess risk, and make investment decisions.
In conclusion, financial accounting is not a tool of management accounting because it is used to provide information to external users, while management accounting is used to provide information to internal users.