Bridging the Foundational Gap in Accounting Education: An Empirical Study of B. Com Students

Abstract

Abstract Accounting is a fundamental subject in commerce education, but many students admitted to the traditional B.Com. programme have a weak understanding of basic accounting concepts. This creates difficulty in learning Financial Accounting and affects their academic performance. The present study aims to examine the level of foundational accounting knowledge among B. Com students and to identify the need for remedial measures to improve their conceptual clarity. The study is empirical in nature and is based on primary data collected from 100 B. Com students from selected colleges in Navi Mumbai. A structured questionnaire and a basic diagnostic test were used for data collection. The study focuses on core topics such as journal, ledger, trial balance and final accounts. The collected data is analysed using percentage and tabular methods. The study is expected to show that many students lack basic accounting knowledge and require bridge courses and remedial teaching. The findings will help teachers and institutions to develop strategies to strengthen the foundation of accounting education.