Final answer:
Management Accounting provides relevant information to the management to make informed decisions. The correct option is: 3. Management Accounting.
Step-by-step explanation:
The subject of this question is Management Accounting.
Management Accounting is the branch of accounting that provides relevant information to the management of an organization to make informed decisions. It focuses on internal reporting and analysis, rather than external reporting.
For example, management accountants might prepare reports on the cost of production, budget variances, or the profitability of different product lines to assist management in making decisions.