As a functional area of business, measures, summarizes, and communicates financial and managerial information and advises other managers on financial matters.

Accounting

Explanation:  

 Accounting is one of the business process that helps in interpreting and identifying the various types of financial data in an organization or corporation.

 The main objective of the accounting is that it manage all the financial based performance in the company and also the cash flows system in the business.

 According to the given question, the accounting is known as the functional area that summarized the data or information and also give advises to the manager on the various types of financial based matters in an organization.  

 Therefore, Accounting is the correct answer.

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