Branch Accounting Part-8 | Accounting of foreign Branch | Financial Accounting | Sem 1st

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📘 *Branch Accounting Part-8 | Accounting of Foreign Branch | Financial Accounting | Semester 1 | BCOM/BBA | CWG for BCOM* 📘

Welcome to **CWG for BCOM**!
In this lecture, we cover *Accounting of Foreign Branch* from *Branch Accounting (Part-8)* under *Financial Accounting* for *BCOM/BBA Semester 1 (2025–26)**. Foreign Branch Accounting is an essential topic that deals with the preparation of branch accounts located in a different country and the **conversion of foreign currency transactions* into the home currency.

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🎯 *What You’ll Learn in This Video:*

✅ Meaning and Features of Foreign Branch
✅ Difference Between Home Branch and Foreign Branch
✅ Methods of Accounting for Foreign Branch
✅ Conversion of Foreign Branch Trial Balance into Head Office Currency
✅ Treatment of Exchange Rates – Opening, Closing & Average Rates
✅ Preparation of Trading, P&L Account & Balance Sheet for Foreign Branch
✅ Solved Numerical Examples (Exam-Oriented)
✅ 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 *Branch Accounting*
✔️ Hindi & English Medium Learners

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