Financial Accounting is a foundational course designed for students of commerce and management across B.Com, BBA, M.Com, and MBA programs. It covers the principles and practices of accounting in the Indian context, including double-entry bookkeeping, journal and ledger maintenance, trial balances, and preparation of final accounts.

Emphasis is placed on understanding financial statements, accounting standards (AS, Ind-AS), and regulatory frameworks by SEBI, MCA, and ICAI. Practical exposure is provided through tally entries, GST compliance, and digital accounting tools relevant for learners in Goa and across India.

This course builds real-world skills in financial documentation, audit trails, and business reporting aligned with Indian tax and corporate law.