Financial statements with adjustments | Financial Accounting | Sem 1st BCOM/BBA | 2025-26

Application link :- https://play.google.com/store/apps/de... Welcome to **CWG for BCOM**! In this lecture of **Financial Accounting (Semester 1, 2025–26)**, we cover the preparation of **Financial Statements with Adjustments**, including **Trading Account, Profit & Loss Account, and Balance Sheet**. Adjustments are an essential part of final accounts and are frequently asked in **university exams and professional courses**. Important Adjustments are: • Closing stock, • Outstanding expenses, • Prepaid expenses, • Accrued income, • Unearned income, • Depreciation, • Bad debts, provision for doubtful debts, • Interest on capital, Interest on drawings, • Abnormal items (loss by fire, etc.) --- 🎯 *What You’ll Learn in This Video:* ✅ Meaning & Importance of Adjustments in Final Accounts ✅ Common Adjustments: Outstanding, Prepaid, Accrued Income, Depreciation, etc. ✅ Step-by-Step Treatment of Adjustments in Trading, P\&L, and Balance Sheet ✅ Comprehensive Numerical Questions with Solutions ✅ Difference between Financial Statements with & without Adjustments ✅ University Exam-Oriented Practice Questions ✅ Based on DU, IGNOU, BBMKU & Other University Syllabi --- 📚 *Who Should Watch This Video:* ✔️ BCOM & BBA 1st Semester Students (2025–26) ✔️ CA Foundation / CS Foundation / CMA Foundation Aspirants ✔️ Students Preparing for University & Competitive Exams ✔️ Hindi & English Medium Learners --- 📲 *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, and Income Tax**. \#FinancialStatements #Adjustments #TradingAccount #ProfitAndLossAccount #BalanceSheet #FinancialAccounting #BCOMSemester1 #CWGforBCOM #CommerceWaleGuruji ---