Pls help regarding branch a/c

It is nothing but consider as purchase for branch from h.o while sales for h.o to branch.

As we r debiting purchase A/c, here goods received from h.o a/c will be debiting in branch book,while as we r crediting sales a/c here goods sent to branch will be crediting in h.o books,

so logic of term is same as purchase n sales but diffrent in its name , bec branch / h.o is doing inter trading hence this a/c is used. 

agreed with noufal