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Welcome to **CWG for BCOM**!
This is **Part-2** of our **Branch Accounting series** from **Financial Accounting (Semester 1)**. In this lecture, we cover the **Branch Account Method**, which is used for recording transactions of **Dependent Branches**. This method is an important part of the syllabus for **BCOM/BBA Semester 1 (2025–26)** and is frequently asked in university exams.

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

Meaning of **Branch Account Method**
Features of Dependent Branches
Preparation of Branch Account in the Books of Head Office
Treatment of Stock, Debtors, Cash & Petty Cash at Branch
Journal Entries & Ledger Posting
Solved Numerical Questions for 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 **Dependent Branch Accounts**
Hindi & English Medium Learners

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

**Download the CWG for BCOM App (Paid Courses Available)**
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**Join Telegram for Free Notes & Numerical Practice**
[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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