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Welcome to **CWG for BCOM**!
In this lecture, we continue our **Branch Accounting series (Part-3)** from **Financial Accounting (Semester 1)**. Here we explain the **Branch Stock and Debtors Method**, which is an important method used for maintaining accounts of **Dependent Branches**. This topic is very useful for **BCOM/BBA Semester 1 (2025–26)** students and is often asked in **university exams**.
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### **What You’ll Learn in This Video:**
Concept of **Branch Stock and Debtors Method**
Difference between Branch Account Method & Stock and Debtors Method
Treatment of Stock, Debtors, Goods Sent to Branch & Expenses
Preparation of Accounts under this Method:
* Branch Stock Account
* Branch Debtors Account
* Branch Adjustment Account
* Branch P\&L Account
Solved Numerical Examples (Exam-Oriented)
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)**
[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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Email: [[email protected]](mailto:[email protected])
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