Financial Accounting – This course introduces students to the foundational concepts and practices of accounting. Learners will explore the role of accounting in organizations and how financial data informs decision-making. Emphasis will be placed on the accounting equation, double-entry system, and accurate transaction recording. Students will analyze financial statements, practice journal entries, and understand how internal controls prevent fraud. Real-world case studies will demonstrate the importance of ethical and precise reporting. By the end of the semester, students will have a solid foundation to advance into more complex accounting practices.