Final answer:
The primary focus of Financial Accounting (FA) is providing information to external stakeholders.
Step-by-step explanation:
The primary focus of Financial Accounting (FA) is providing information to external stakeholders. Financial accounting involves recording, summarizing, and reporting financial transactions and information to help external users make decisions about the organization. This includes producing financial statements, such as the income statement, balance sheet, and cash flow statement, which provide a snapshot of the organization's financial health and performance.