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Welcome to **CWG for BCOM**!
In this lecture, we cover **Royalty Accounts (Part-3)** from **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**.
This video explains **Journal Entries in the books of Lessee** with full concepts, working notes, and numerical questions — perfect for understanding university-level accounting topics in depth.

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### **Topics Covered in This Video:**

Meaning of Lessee & Lessor
Royalty Journal Entries (In the books of Lessee)
Treatment of Minimum Rent & Shortworkings
Recovery of Shortworkings with Adjustments
Step-by-Step Numerical Question with Full Solution
Important for University & Professional Exams

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### **Best For:**

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

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