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Welcome to **CWG for BCOM**!
In this video, we explain **Chapter-5: Subsidiary Books** from **Financial Accounting**, specially designed for **BCOM/BBA Semester 1 (Academic Year 2025–26)**. Subsidiary books help in classifying business transactions systematically, and this chapter is a scoring area in semester exams.

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

Meaning & Importance of Subsidiary Books
Difference Between Journal & Subsidiary Books
Types of Subsidiary Books:
 • Cash Book (Single, Double, Triple Column)
 • Purchase Book
 • Sales Book
 • Purchase Return Book
 • Sales Return Book
 • Bills Receivable & Bills Payable Books
 • Journal Proper
Format, Features & Specimen Entries
Based on DU, IGNOU, BBMKU & Other Indian University Syllabi

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### **Best For:**

BCOM & BBA 1st Semester Students (2025–26)
CA Foundation / CMA Aspirants
Hindi & English Medium Students
DU/SOL/IGNOU/JP University & Other State Universities

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### **Master Accounting with CWG for BCOM:**

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