We didn't have a chance to talk more after that as our instructor arrived. Two of our classmates arrived late and apologized as they took a seat. They looked tired and I'm guessing they either went to a party last night or they have a part-time job somewhere. One of them even looked like he hadn't showered. His hair was tousled and his shirt needed good ironing. "Today, we are learning about Financial Accounting. It will provide you with an understanding of the process of financial reporting. The process of recording transactions and the generation of financial statements are the primary focuses of this section. In your future responsibilities as managers, investors, or other users of financial accounting information, the course will expose you to simple tools that will allow you to analy

