<prompt> Sepheo sa Financial Accounting ke sefe?nan  <response>: Instruction in English: What is the purpose of Financial Accounting? . Response in English: The primary purpose of financial accounting is to provide accurate, relevant, and reliable financial information to external users, such as investors, creditors, and regulators, to help them evaluate the financial performance and position of a company. Through financial accounting, companies record, summarize and present financial data in the form of financial statements, including the income statement, balance sheet, and cash flow statement. This information allows users to make informed decisions about investment, lending, and regulatory compliance. Financial accounting follows generally accepted accounting principles GAAP and is subject to audits and independent verification to ensure its accuracy and usefulness. . Response in Sesotho: Sepheo sa mantlha sa tlaleho ea lichelete ke ho fana ka boitsebiso bo nepahetseng, bo loketseng, le bo tšepahalang ba lichelete ho basebelisi ba kantle, ba kang bo-ramatsete, ba alimang chelete, le balaoli, ho ba thusa ho lekola tšebetso ea lichelete le boemo ba khamphani. Ka liakhaonte tsa lichelete, likhamphani li rekota, li akaretsa le ho hlahisa lintlha tsa lichelete ka mokhoa oa litlaleho tsa lichelete, ho kenyeletsoa setatemente sa lekeno, leqephe la tekanyo le setatemente sa phallo ea chelete. Lintlha tsena li lumella basebelisi ho etsa liqeto ba na le tsebo mabapi le matsete, likalimo, le ho latela melao. Tsamaiso ea lichelete e latela melao-motheo e amoheloang ka kakaretso ea likarabello GAAP me e tlasa tlhahlobo ea lichelete le netefatso e ikemetseng ho netefatsa hore e nepahetse ebile e na le molemo. 