This course provides an introduction to the concepts, principles and structures that guide how organizations measure and report their financial performance. The course develops students’ understanding of the principles and structure of financial accounting, including the preparation and interpretation of financial statements. Students examine the accounting cycle, revenue recognition, asset and liability measurement and equity reporting. Emphasizing critical thinking and real‑world relevance, the course prepares students to use financial information to assess organizational health, evaluate strategic choices and communicate insights that support sound managerial decision-making and investment decisions. Credits: 4