Which business function includes obtaining capital for the initial inventory and reporting results?

The financing function encapsulates the activities involved in acquiring the necessary funds to support the business's operations, such as purchasing initial inventory. This function is critical because it ensures that a business has the capital to invest in key resources, like inventory, which is essential for production and sales. Additionally, the financing function is responsible for tracking and reporting the results of financial activities, including expenditures, revenues, and overall financial performance. This reporting is vital for understanding the business's financial health and making informed strategic decisions.

While sales, marketing, and distribution functions play important roles in a business, they do not specifically focus on capital acquisition or financial reporting. The sales function primarily deals with selling products and generating revenue, marketing focuses on promoting and positioning the product in the market, and distribution involves the logistics of delivering products to customers. Therefore, the financing function is the correct choice as it centers on financial management aspects that include securing funding and reporting financial outcomes.