Electrical engineering student who's taking Financial Accounting as an elective course?

I'm studying electrical engineering and I took Financial Accounting as a free elective because my friends told me that it's an easy course and since I'm an engineering student I can figure it out more easily than Business Administration & Economics students but the point is, I couldn't really focus much on Financial Accounting during the semester because I had to focus on my own area courses so, I screwed badly in Financial Accounting midterms. Now it is the final exams period, and I don't believe in myself that I can recover myself from failing from this course or getting a D - which will lower my GPA. So, next semester I'm thinking of taking something else as a free elective to substitute that course. Now my concern is, if I apply for an admission to MSc. in Electrical Engineering or MSc. in Business Administration, will it cause a bad impression on the decision committee that I've got a F from Financial Accounting.