Read the chapter's mini case, and then answer the question.

chapter's mini case

As a multinational business, McD$$nald$\text{'}$s Corporation must comply with the rules and regulations of the countries where it operates. As a large corporation, McDonald's relies on an accounting information system $($AIS$)$ to provide financial information. What is the term for the component of an AIS that provides financial information needed by external users, such as investors and lenders?

a$.$ Financial accounting

b$.$ Income statement

c$.$ Management accounting

d$.$ Balance sheet