Financial statements with adjustments | Financial Accounting | Sem 1st BCOM/BBA | 2025-26

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Welcome to **CWG for BCOM**!
In this lecture of **Financial Accounting (Semester 1, 2025–26)**, we cover the preparation of **Financial Statements with Adjustments**, including **Trading Account, Profit & Loss Account, and Balance Sheet**. Adjustments are an essential part of final accounts and are frequently asked in **university exams and professional courses**.
Important Adjustments are:
• Closing stock,
• Outstanding expenses,
• Prepaid expenses,
• Accrued income,
• Unearned income,
• Depreciation,
• Bad debts, provision for doubtful debts,
• Interest on capital, Interest on drawings,
• Abnormal items (loss by fire, etc.)

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### 🎯 **What You’ll Learn in This Video:**

✅ Meaning & Importance of Adjustments in Final Accounts
✅ Common Adjustments: Outstanding, Prepaid, Accrued Income, Depreciation, etc.
✅ Step-by-Step Treatment of Adjustments in Trading, P\&L, and Balance Sheet
✅ Comprehensive Numerical Questions with Solutions
✅ Difference between Financial Statements with & without Adjustments
✅ University Exam-Oriented Practice Questions
✅ Based on DU, IGNOU, BBMKU & Other University Syllabi

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### 📚 **Who Should Watch This Video:**

✔️ BCOM & BBA 1st Semester Students (2025–26)
✔️ CA Foundation / CS Foundation / CMA Foundation Aspirants
✔️ Students Preparing for University & Competitive Exams
✔️ Hindi & English Medium Learners

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\#FinancialStatements #Adjustments #TradingAccount #ProfitAndLossAccount #BalanceSheet #FinancialAccounting #BCOMSemester1 #CWGforBCOM #CommerceWaleGuruji

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Видео Financial statements with adjustments | Financial Accounting | Sem 1st BCOM/BBA | 2025-26 канала CWG for BCom