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Welcome to **CWG for BCOM**!
In this lecture, we cover **Hire Purchase System – Part 4** under **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**. This video explains the **Sales Method**, which focuses on accounting treatment in the **books of the Vendor (Seller)** under Hire Purchase. It’s an important topic for **university exams** and **professional accounting courses**.

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

Concept of **Sales Method** under Hire Purchase System
Difference between **Sales Method** and **Interest Suspense Method**
Journal Entries in the Books of **Hire Vendor**
Calculation of Profit/Loss on Hire Purchase Transactions
Preparation of **Hire Purchase Trading Account**
Step-by-step Solved Numerical Examples
University Exam-Oriented Explanation

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### **Who Should Watch This Video:**

BCOM & BBA 1st Semester Students (2025–26)
CA Foundation / CS Executive Entrance / CMA Foundation Aspirants
Students learning **Financial Accounting**
Hindi & English Medium Learners

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

**Download the CWG for BCOM App (Paid Courses Available)**
[https://play.google.com/store/apps/details?id=com.commerce.wale.guruji](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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#HirePurchase #SalesMethod #JournalEntries #FinancialAccounting #BCOMSemester1 #BBAAccounting #CWGforBCOM #CommerceWaleGuruji

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