Final answer:
The subject of this question is Accounting, specifically the principle of faithful representation and neutrality.
Step-by-step explanation:
The subject of this question is Accounting. Specifically, it refers to the fundamental quality of faithful representation, which includes the principle of neutrality.
In accounting, faithful representation means that financial information is complete, neutral, and free from error. Neutrality means that the information presented is unbiased and is not influenced by personal preferences or interests.
Therefore, the correct option for this question is a. Accounting principle.