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Welcome to **CWG for BCOM**!
In this lecture, we explain the **Interest Suspense Method** from the **Hire Purchase System (Part-5)** under **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**. This method focuses on the **Journal Entries in the Books of the Hire Vendor (Seller)**. It’s one of the most important accounting methods frequently asked in **university exams** and professional courses.

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

Concept of **Interest Suspense Method** (Vendor’s Books)
Difference between **Cash Price Method** & **Interest Suspense Method**
Calculation of Interest and Cash Price
Journal Entries in the Books of **Hire Vendor**
Preparation of **Hire Purchase Trading Account**
Step-by-step Solved 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 Executive / CMA Foundation Aspirants
Students preparing for **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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