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Journal Entries Part-2 | Financial Accounting chapter-3 | Recording of Transaction | Bcom sem 1st

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Welcome to **CWG for BCOM**!
This is **Part-2** of **Journal Entries** under **Chapter-3: Accounting Process** from **Financial Accounting** for **BCom Semester 1 (Academic Year 2025–26)**. In this lecture, we focus on solving **more complex transactions**, applying **golden rules** of accounting, and understanding the proper format of journal entry writing.

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

✅ Journal Entries for Cash, Credit, Contra & Adjustment Transactions
✅ Entries Involving GST, Discounts, Drawings & Capital
✅ Practical Application of Debit & Credit Rules
✅ Common Mistakes to Avoid in Journal Entries
✅ Practice Questions Based on University Exams
✅ Useful for DU, IGNOU, BBMKU, RGU & Other Indian University Syllabi

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### 📚 **Perfect For:**

✔️ BCom & BBA 1st Semester Students (2025–26)
✔️ CA Foundation / CMA Foundation Aspirants
✔️ DU/SOL/IGNOU/BBMKU & State University Students
✔️ Hindi & English Medium Students

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### 📲 **Learn More with CWG for BCOM:**

👉 **Download CWG for BCOM App (Paid Courses Available)**
[Download Now](https://play.google.com/store/apps/details?id=com.commerce.wale.guruji)

📢 **Join Our Telegram Channel for Free Notes & Practice Questions**
👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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### 🌐 **Stay Connected with CWG for BCOM:**

📸 Instagram: [@commercewaleguruji](https://www.instagram.com/commercewaleguruji)
📧 Email: [shinesureshmakwana@gmail.com](mailto:shinesureshmakwana@gmail.com)

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