Accounting as a course involves the study of how financial information is identified, recorded, classified, and interpreted to support decision-making in business and other organizations. It provides students with an understanding of the principles and practices used to measure and communicate financial data. The course covers areas such as financial accounting, which focuses on preparing financial statements for external users, and managerial accounting, which helps internal users make informed operational decisions. Students learn how to analyze transactions, prepare balance sheets, income statements, and cash flow statements, and understand the regulatory environment surrounding financial reporting. The course also emphasizes ethics, accuracy, and accountability in handling financial information, and it often includes the use of accounting software to simulate real-world applications. Overall, accounting equips learners with essential skills for careers in finance, auditing, taxation, and business management.