Option B reflects the meaning of accounting better as accounting does communicate financial information by way of financial statements such as statement of financial position, statement of profit and loss,and statement of comprehensive income and these informations are used by both internal parties for instance managers and directors need this information to know how well they have performed with regards to the objectives of the company,etc. External users such as customers need this to assure themselves that their supplier is solvent and will remain so in the foreseeable future,etc
