The correct answer to this open question is the following.
Although there are no options attached we can say the following.
What is accounting? What is the target audience of accounting?
Accounting is the activity in the financial department of a company or business that keeps the daily finance accounts.
Accounting registers every single financial movement of the business. Every sell, every purchase.
The target audience of accounting is every single business or professional individual who needs to keep teh registration of their financial movements, keep good records to pay taxes, and avoid any problem with the IRS.