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Welcome to **CWG for BCOM**!
In this video, we cover **Part-4 of Chapter-5: Subsidiary Books**, focusing on **Numerical Questions related to the Purchase Book**. This lecture is a must-watch for **BCOM/BBA 1st Semester (2025–26)** students who want to master how to record **credit purchases of goods** accurately for exam success.

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

Meaning & Format of Purchase Book
Recording of Credit Purchases of Goods
Treatment of:
 • Trade Discount
 • GST Entries
 • Invoice Numbers and Date-wise Recording
Step-by-Step Numerical Questions
Difference Between Purchase Book & Purchase Account
Based on DU, IGNOU, BBMKU & Other University Guidelines

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### **Best For:**

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

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### **Learn Better with CWG for BCOM:**

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

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