The Department of Commerce (Honours) ACCA of Subbalakshmi Lakshmipathy College of Science, Madurai organized a VALUE ADDED COURSE ON “FINANCIAL OPERATING STATEMENTS” from 11.04.2022 to 21.04.2022 at Hall No. 115, SLCS Annexure Block. The course was resourced by Mr. Nishant katoch, ISDC, Bangalore. A lecture was delivered on an operating statement which is used to assess a company’s performance and financial position. He also explained financial statement, balance sheets and cash flow statements. Operating statements summarize a company’s revenues and expenses for a given accounting period. All II Year ACCA students (13 students) participated in this course.