Application link :- https://play.google.com/store/apps/de... Welcome to **CWG for BCOM**! In this lecture, we continue with **Financial Statements with Adjustments (Part-2)**, focusing on **Bad Debts and Provision for Doubtful Debts**. These are very important adjustments while preparing **Trading Account, Profit & Loss Account, and Balance Sheet**, and they frequently appear in **university and professional exams**. --- 🎯 *What You’ll Learn in This Video:* ✅ Meaning & Accounting Treatment of Bad Debts ✅ Provision for Doubtful Debts – Concept & Calculation ✅ Difference between Bad Debts & Provision for Doubtful Debts ✅ Journal Entries for Bad Debts & Provision ✅ Impact on Profit & Loss A/c and Balance Sheet ✅ Practical Numerical Questions with Step-by-Step Solutions ✅ Exam-Oriented Adjustments based on DU, IGNOU, BBMKU & Other Universities --- 📚 *Who Should Watch This Video:* ✔️ BCOM & BBA 1st Semester Students (2025–26) ✔️ CA Foundation / CS Foundation / CMA Foundation Aspirants ✔️ University Students Preparing for Semester Exams ✔️ Beginners in Accounting (Hindi & English Medium) --- 📲 *Learn More with CWG for BCOM:* 👉 *Download the CWG for BCOM App (Paid Courses Available)* [Download Now](https://play.google.com/store/apps/de...) 📢 *Join Telegram for Free Notes & Practice Questions* 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 🌐 *Stay Connected:* 📸 Instagram: [@commercewaleguruji]( / commercewaleguruji ) 📧 Email: [[email protected]](mailto:[email protected]) --- 🔔 *LIKE | SHARE | SUBSCRIBE* to *CWG for BCOM* for complete syllabus coverage of **Financial Accounting, Business Law, Corporate Accounting, Cost Accounting, and Income Tax**. \#FinancialStatements #Adjustments #BadDebts #ProvisionForDoubtfulDebts #FinancialAccounting #BCOMSemester1 #CWGforBCOM #AccountingLecture ---