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Welcome to **CWG for BCOM**!
In this **Part-2 of Chapter-3 (Accounting Process)**, we explain the **Double Accounting System** and the **Golden Rules of Accounting** in a simple, practical manner. This video is essential for all **BCom 1st Year Semester 1** students (Academic Year 2025–26) looking to build strong fundamentals in accounting.

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

Concept of Double Entry Accounting System
Importance of Debit & Credit Rules
**Golden Rules of Accounting:**
 • Personal Account – Debit the Receiver, Credit the Giver
 • Real Account – Debit What Comes In, Credit What Goes Out
 • Nominal Account – Debit Expenses & Losses, Credit Incomes & Gains
Practical Examples for Each Type of Transaction
Based on DU, IGNOU, BBMKU, JP University & Other Indian Universities

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### **Best For:**

BCom & BBA Semester 1 Students (2025–26)
Hindi & English Medium Learners
CA Foundation / CMA Foundation Aspirants
University & College Exam Preparation

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