Answer:
b. Financial statements
Explanation:
Financial statements are the collective summary of the reports which displays the financial results of an organization, cash flows, and financial position.
The financial statements helps in determining the ability of a business to perform cash related activities like generate cash, and it's uses.
It also determines the capability of an organisation to pay back its debts.
The standard attributes of a financial statements are:
Balance sheet
Income statement
Statement of cash flow etc.
