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Application link :- https://play.google.com/store/apps/de... Welcome to **CWG for BCOM**! In this lecture from *Chapter-5: Subsidiary Books**, we cover **Purchase Return Book* and *Sales Return Book* in detail with *practical numerical questions**. These two important books of original entry are used to record the return of goods in business and are crucial for **BCOM/BBA Semester 1 (2025–26)* exams. --- 🎯 *What You’ll Learn in This Video:* ✅ Meaning & Format of Purchase Return Book ✅ Meaning & Format of Sales Return Book ✅ How to Record Returns of Goods (Credit Transactions) ✅ Trade Discount & GST Treatment in Returns ✅ Step-by-Step Numerical Questions with Solutions ✅ Difference Between Purchase/Sales Return Book and Accounts ✅ Based on DU, IGNOU, BBMKU & Other University Syllabi --- 📚 *Who Should Watch This Video:* ✔️ BCOM & BBA 1st Semester Students (2025–26) ✔️ DU/SOL/IGNOU/BBMKU/JP University Students ✔️ Hindi & English Medium Students ✔️ CA Foundation / CMA Foundation Aspirants --- 📲 *Learn More with CWG for BCOM:* 👉 *Download Our App (Paid Courses Available)* [Download Now](https://play.google.com/store/apps/de...) 📢 *Join Telegram for Free Notes & Practice Sets* 👉 [https://t.me/cwgforbcom](https://t.me/cwgforbcom) --- 🌐 *Stay Connected:* 📸 Instagram: [@commercewaleguruji]( / commercewaleguruji ) 📧 Email: [shinesureshmakwana@gmail.com](mailto:shinesureshmakwana@gmail.com) --- 🔔 *LIKE | SHARE | SUBSCRIBE* to *CWG for BCOM* for complete syllabus coverage of **Financial Accounting, Corporate Accounting, Company Law, and Income Tax**. \#PurchaseReturnBook #SalesReturnBook #SubsidiaryBooks #FinancialAccountingChapter5 #BCOMSemester1 #CWGforBCOM #CommerceWaleGuruji #NumericalQuestions #AccountingLecture #CAFoundation #BBAAccounting ---