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Welcome to **CWG for BCOM**!
In this video, we focus on **Journal Entries related to Discounts**—a key concept under **Chapter-3: Accounting Process** from **Financial Accounting**. This lecture is ideal for **BCom 1st Year Semester 1 (2025–26)** students and includes **real-world examples** of **Trade Discount and Cash Discount** with journal entry treatment.

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

Difference between **Trade Discount** and **Cash Discount**
Journal Entries for:
 • Discount Allowed
 • Discount Received
Treatment of Discount in Cash & Credit Transactions
Adjustment Entries Involving Discounts
Exam-Oriented Examples with Explanations
Based on DU, IGNOU, BBMKU & Other Indian University Syllabi

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### **Perfect For:**

BCom & BBA 1st Semester Students (2025–26)
DU, SOL, IGNOU, BBMKU & Other Indian Universities
CA Foundation / CMA Foundation Aspirants
Hindi & English Medium Students

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### **Master Accounting 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)

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[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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### **Stay Connected:**

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Email: [[email protected]](mailto:[email protected])

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