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Welcome to **CWG for BCOM**!
In this lecture of **Financial Accounting (Semester 1, 2025–26)**, we cover the preparation of **Financial Statements with Adjustments**, including **Trading Account, Profit & Loss Account, and Balance Sheet**. Adjustments are an essential part of final accounts and are frequently asked in **university exams and professional courses**.
Important Adjustments are:
• Closing stock,
• Outstanding expenses,
• Prepaid expenses,
• Accrued income,
• Unearned income,
• Depreciation,
• Bad debts, provision for doubtful debts,
• Interest on capital, Interest on drawings,
• Abnormal items (loss by fire, etc.)

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

Meaning & Importance of Adjustments in Final Accounts
Common Adjustments: Outstanding, Prepaid, Accrued Income, Depreciation, etc.
Step-by-Step Treatment of Adjustments in Trading, P\&L, and Balance Sheet
Comprehensive Numerical Questions with Solutions
Difference between Financial Statements with & without Adjustments
University Exam-Oriented Practice Questions
Based on DU, IGNOU, BBMKU & Other University Syllabi

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

BCOM & BBA 1st Semester Students (2025–26)
CA Foundation / CS Foundation / CMA Foundation Aspirants
Students Preparing for University & Competitive Exams
Hindi & English Medium Learners

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

**Download the 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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