In ACCT 106: Accounting I, I learned the foundations of financial accounting, including how to prepare, analyze, and interpret financial statements. The course emphasized key concepts such as the accounting cycle, accruals, adjusting entries, and internal controls. I gained practical skills in recording business transactions, managing accounts, and understanding how financial information supports decision-making in organizations. This experience helped me build a strong foundation in financial literacy and its application to both business management and engineering contexts.