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**Branch Accounting Part-8 | Accounting of Foreign Branch | Financial Accounting | Semester 1 | BCOM/BBA | CWG for BCOM**

Welcome to **CWG for BCOM**!
In this lecture, we cover **Accounting of Foreign Branch** from **Branch Accounting (Part-8)** under **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**. Foreign Branch Accounting is an essential topic that deals with the preparation of branch accounts located in a different country and the **conversion of foreign currency transactions** into the home currency.

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

Meaning and Features of Foreign Branch
Difference Between Home Branch and Foreign Branch
Methods of Accounting for Foreign Branch
Conversion of Foreign Branch Trial Balance into Head Office Currency
Treatment of Exchange Rates – Opening, Closing & Average Rates
Preparation of Trading, P&L Account & Balance Sheet for Foreign Branch
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 **Branch Accounting**
Hindi & English Medium Learners

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

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