In this lecture, we explain Financial Accounting Chapter 2 – Journal Entries, focusing on Problem 2-3B from Fundamental Accounting Principles by Larson (18th Edition). This video helps accounting students understand how to analyze transactions and record accurate journal entries using proper debit and credit rules. The explanation is clear, practical, and exam-oriented. 📘 What this lecture covers: • Problem 2-3B complete solution • Journal entries explained step by step • Debit and credit rules application • Transaction analysis techniques • Common mistakes students make This lecture is ideal for B.Com, BBA, MBA, and beginner accounting students studying financial accounting with the Larson textbook. 👍 Like the video, subscribe to Professionals Accounting, and share it with your classmates. #FinancialAccounting #JournalEntries #Problem23B #Chapter2Accounting #LarsonAccounting #FundamentalAccountingPrinciples #AccountingLecture #ProfessionalsAccounting