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Welcome to **CWG for BCOM**!
In this lecture from **Chapter-5: Subsidiary Books**, we cover **Purchase Return Book** and **Sales Return Book** in detail with **practical numerical questions**. These two important books of original entry are used to record the return of goods in business and are crucial for **BCOM/BBA Semester 1 (2025–26)** exams.

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

Meaning & Format of Purchase Return Book
Meaning & Format of Sales Return Book
How to Record Returns of Goods (Credit Transactions)
Trade Discount & GST Treatment in Returns
Step-by-Step Numerical Questions with Solutions
Difference Between Purchase/Sales Return Book and Accounts
Based on DU, IGNOU, BBMKU & Other University Syllabi

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### **Who Should Watch This Video:**

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

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

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