B.Com in Corporate Secretaryship (B.Com CS) includes financial reporting as one of the core subjects, dealing with the preparation, analysis, and interpretation of financial statements. Students learn accounting standards, financial statement preparation, corporate disclosures, and regulatory requirements under laws such as the Companies Act. It also deals with Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), thus making students understand financial transparency and compliance.
Further, the financial reporting under B.Com CS is integrated with corporate governance and company law. The students understand the practical exposures regarding disclosures of a company under the corporate secretaries, annual reports, and audit requirements. Taxation, financial management, and risk assessment are important items in corporate decision-making for which this helps students equip themselves in the skills required for company secretaries, financial analysts, and compliance officers. Financial reporting skills help corporate graduates ensure the legal and ethical financial practices within corporate organizations. They are indeed assets in the corporate sector.