Branch Accounting part-5 | Memorandum Trading and Profit & Loss A/C Method | Financial Accounting

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Welcome to **CWG for BCOM**!
In this lecture, we explain the *Memorandum Trading and Profit & Loss Account Method* – one of the most important methods used in *Branch Accounting* to calculate branch profit or loss. This topic is crucial for *BCOM/BBA Semester 1 (2025–26)* students and is frequently asked in **university exams**.

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🎯 *What You’ll Learn in This Video:*

✅ Meaning & Features of *Memorandum Trading and P\&L A/C Method*
✅ Applicability of this Method
✅ Preparation of:

Branch Memorandum Trading Account
Branch Memorandum Profit & Loss Account
✅ Treatment of Stock, Goods Sent to Branch, Petty Cash, Debtors, and Expenses
✅ Step-by-step Solved Numerical Example
✅ 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 Foundation / CMA Foundation Aspirants
✔️ Students preparing for *Dependent Branch Accounts*
✔️ Hindi & English Medium Learners

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