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Welcome to **CWG for BCOM**!
In this lecture, we continue with **Financial Statements with Adjustments (Part-2)**, focusing on **Bad Debts and Provision for Doubtful Debts**. These are very important adjustments while preparing **Trading Account, Profit & Loss Account, and Balance Sheet**, and they frequently appear in **university and professional exams**.

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

Meaning & Accounting Treatment of Bad Debts
Provision for Doubtful Debts – Concept & Calculation
Difference between Bad Debts & Provision for Doubtful Debts
Journal Entries for Bad Debts & Provision
Impact on Profit & Loss A/c and Balance Sheet
Practical Numerical Questions with Step-by-Step Solutions
Exam-Oriented Adjustments based on DU, IGNOU, BBMKU & Other Universities

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

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

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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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\#FinancialStatements #Adjustments #BadDebts #ProvisionForDoubtfulDebts #FinancialAccounting #BCOMSemester1 #CWGforBCOM #AccountingLecture

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