Hi Venkat,
IDocs are data structure definitions used to exchange data. They are a very mature technology and used to exchange data between SAP/SAP and SAP/non-SAP systems. As a FICO consultant you can have contact with various IDocs: Master data and Transaction data related. In SAP Menu Tools->ALE you will find a selection of Accounting related IDoc scenarios. In transaction WE60 you can check the documentation of the related IDoc types. Transaction SALE/WEDI are helpful to get an overview as well.
I recommend this blog post (not mine) which gives a good idea for a start. You find FI related cases if you look into the according FI/CO process documentation.
Bluesky
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