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Welcome to **CWG for BCOM**!
In this lecture, we explain **Accounting Standard 2 (AS-2) – Valuation of Inventories**, an important topic from **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**. This standard ensures consistency and reliability in the valuation of inventory and is **highly important for exams and professional courses**.

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

Introduction to **AS-2: Valuation of Inventories**
Scope & Applicability of AS-2
Inventory Cost Components – Raw Material, WIP, Finished Goods
Methods of Inventory Valuation: FIFO, Weighted Average, NRV
Items Excluded from the Scope of AS-2
Practical Examples & Numerical 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 & Professional 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)

**Join Telegram for Free Notes & Practice Sets**
[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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### **Stay Connected:**

Instagram: [@commercewaleguruji](https://www.instagram.com/commercewaleguruji)
Email: [[email protected]](mailto:[email protected])

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\#AccountingStandard2 #AS2 #ValuationOfInventory #FinancialAccounting #BCOMSemester1 #BBAAccounting #CWGforBCOM #CommerceWaleGuruji #InventoryValuation #CAFoundation

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