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Welcome to **CWG for BCOM**!
In this lecture, we continue our series on **Financial Statements with Adjustments (Part-3)**. This session covers three very important adjustments – **Depreciation, Interest on Capital, and Interest on Drawings** – which are crucial for preparing **Final Accounts** and often appear in **university exams**.

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

Meaning & Accounting Treatment of **Depreciation**
Methods of Charging Depreciation in Final Accounts
**Interest on Capital (IOC)** – Need, Calculation & Treatment
**Interest on Drawings (IOD)** – Concept, Treatment & Journal Entries
Impact of these Adjustments on **Trading, P\&L, and Balance Sheet**
Practical Numerical Questions for University Exams
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 & Professional Exams
Accounting Beginners (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)

**Join Telegram for Free Notes & Practice Questions**
[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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