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Welcome to **CWG for BCOM**!
In this video (Part-9 of Chapter-3: Accounting Process), we solve **Numerical Questions on Journal Entries related to Depreciation**, a very important concept in **Financial Accounting** for **BCOM 1st Year Semester 1 (2025–26)**. This lecture will help you understand **how depreciation is recorded and adjusted** through journal entries with proper calculations.

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

Meaning & Need for Depreciation
Journal Entries for:
 • Charging Depreciation
 • Provision for Depreciation
 • Asset Disposal with Depreciation
Step-by-Step Numerical Solutions
Practical Examples for Exam Preparation
Based on DU, IGNOU, BBMKU, JP University & Other University Syllabi

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### **Perfect For:**

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

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### **Level Up with CWG for BCOM:**

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**Join Our Telegram Channel for Free Notes & Numerical Practice**
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