Welcome to **CWG for BCOM**!
In this **Part-3 of Chapter-3 (Accounting Process)**, we dive into one of the most important and practical topics in accounting — **Journal Entries**. This lecture is essential for mastering the basics of **Financial Accounting** for **BCom 1st Year Semester 1 (2025–26)** and is highly relevant for exam preparation.

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

Meaning & Format of Journal
Rules of Debit and Credit (Quick Revision)
Step-by-Step Journal Entry Examples
Treatment of Transactions Involving Cash, Credit, GST, Discount
Real-Life Business Transaction Scenarios
Tips to Avoid Common Journal Entry Mistakes
Based on DU, IGNOU, BBMKU & Other Indian University Syllabi

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### **Perfect For:**

BCom & BBA 1st Year Students (2025–26 Session)
CA Foundation / CMA Foundation Aspirants
DU/SOL/IGNOU/BBMKU/JP University & More
Hindi & English Medium Students

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