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, BangaloreA 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.