
Financial accounting (or financial accountancy) is the field of accounting concerned with the summary, analysis and reporting of financial transactions pertaining to a business. This involves the preparation of financial statements available for public consumption. Stockholders, suppliers, banks, employees, government agencies, business owners, an...
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http://en.wikipedia.org/wiki/Financial_accounting

(from the article `accounting`) ...reports for public corporations can be obtained from the Securities and Exchange Commission (SEC) through its website. The preparation of these ...
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http://www.britannica.com/eb/a-z/f/25

The area of accounting concerned with reporting financial information to interested external parties
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http://www.encyclo.co.uk/local/22398

The recording of financial transactions leading to the preparation of global financial statements, e.g. profit and loss account or balance sheet.
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http://www.encyclo.co.uk/visitor-contributions.php

Financial accounting is the area of accounting that focuses on providing external users with useful information. In other words, financial accounting is a way of reporting business activity and financial information to investors, creditors, and other people outside the business organization.
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https://www.myaccountingcourse.com/accounting-dictionary/accounting-diction
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