The course objective is to introduce students to the foundational concepts, practices, and professional standards of financial accounting. Through real-world applications, students explore the accounting cycle, double-entry bookkeeping, and the preparation and analysis of core financial statements. The course emphasizes the interpretation of assets, liabilities, equity, revenue, and cash flows in accordance with Generally Accepted Accounting Principles (GAAP). Students also evaluate ethical responsibilities in financial reporting and the role accounting plays in corporate decision-making and transparency. Through engaging discussion forums, critical writing assignments, and a multimedia presentation, students gain practical skills that support personal financial awareness, informed business decisions, and preparation for careers in accounting or business leadership.