Application link :- https://play.google.com/store/apps/details?id=com.commerce.wale.guruji

Welcome to **CWG for BCOM**!
In this lecture, we continue our **Royalty Accounting series (Part-4)** under **Financial Accounting** for **BCOM/BBA Semester 1 (2025–26)**.
This session explains **Journal Entries in the Books of Lessor**, covering the complete accounting treatment for **royalty, minimum rent, and shortworkings recovery** with step-by-step numerical examples.

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

Journal Entries in the **Books of Lessor**
Treatment of **Royalty Receivable, Minimum Rent & Shortworkings**
Recovery of Shortworkings from Lessee
Ledger Posting of Royalty Account & Shortworkings Account
Solved Numerical Questions (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 Executive Entrance / 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:**

Instagram: [@commercewaleguruji](https://www.instagram.com/commercewaleguruji)
Email: [[email protected]](mailto:[email protected])

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Don’t forget to **LIKE | SHARE | SUBSCRIBE** to **CWG for BCOM** for complete syllabus coverage of **Financial Accounting, Business Law, Corporate Accounting, Cost Accounting & Income Tax.**

#RoyaltyAccount #JournalEntries #LessorBooks #FinancialAccounting #BCOMSemester1 #BBAAccounting #CWGforBCOM #CommerceWaleGuruji #AccountingLecture

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