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Welcome to **CWG for BCOM**, India’s trusted platform for **BCom & BBA Semester-1** preparation.
In this video, we discuss the **most important and expected questions of Financial Accounting** for **BCOM/BBA Semester-1 (Academic Year 2025–26)**.
All questions are prepared after analysing **previous year university papers**, **latest syllabus**, and **exam trends**.

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## **What You Will Get in This Video**

Chapter-wise important questions
2–4 marks short questions
6–10 marks long practical questions
Theory + numerical questions
Frequently repeated exam questions
Last-minute revision support

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## **Important Chapters Covered**

### **Introduction to Financial Accounting**

Meaning & objectives
Accounting concepts & conventions
Users of accounting information

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### **Journal, Ledger & Trial Balance**

Journal entries (including GST basics)
Ledger posting
Errors & rectification
Preparation of Trial Balance

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### **Final Accounts**

Trading Account
Profit & Loss Account
Balance Sheet
Adjustments (outstanding, prepaid, depreciation, etc.)

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### **Depreciation Accounting**

Meaning & causes
Straight Line Method
Written Down Value Method
Change in method

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### **Hire Purchase & Installment System**

Meaning & differences
Journal entries
Interest calculation
Asset valuation

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### **Royalty Accounts**

Minimum rent
Short-workings
Recoupment
Journal entries & ledger accounts

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### **Departmental Accounts**

Meaning & need
Allocation & apportionment of expenses
Inter-departmental transfers
Departmental Trading & P&L Account

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### **Branch Accounts (Intro)**

Accounting of dependent & independent branches
Foreign branch (basic overview)

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## **Exam Pattern Covered**

Theory-based questions
Numerical problems
Practical adjustments
Difference-based questions
Full-length exam-oriented questions

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## **Who Should Watch This Video?**

BCom Semester-1 Students
BBA Semester-1 Students
DU / SOL / IGNOU / MGU / All Universities
Students preparing for **2025–26 Financial Accounting exams**

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## **Download Complete Financial Accounting Notes (PDF)**

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[https://t.me/cwgforbcom](https://t.me/cwgforbcom)

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## **Recommended Financial Accounting Videos**

Chapter-wise Full Course Lectures
Practical Numerical Questions
Journal Entry Practice Sets
Previous Year Question Paper Solutions
Important Adjustments Explained

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