a. Foreign Language.

Financial accounting:

Financial accounting is the process of measuring the business activities of an organisation and communicating those measurements to investors, creditors and other external parties who depend upon the accounting information for making investment and lending decisions.

Justification for the incorrect answers:

 Options of a, c and d:

College algebra, molecular biology and physical education are irrelevant to the concept of accounting. Therefore, all of these options are incorrect.

Justification for the correct answer:

Option b:

Accounting is “the language of business”. Therefore, financial accounting is one of the types of accounting that is mostly like foreign language which is used to measure the activities of the business and provides the information gathered to the external users for the purpose of decision making.