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Accounting of a branch

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(Querist)
11 February 2013 There are 9 branches in a city.
Can the head office do centralized accounting? or Is there any rule that branches have to maintain books of accounts at branch level?
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CA. Hari Kishan

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CA. Hari Kishan (Expert)
14 February 2013 There are no restriction as to centralizing the accounting of all the branch offices at the Head office. However at all the branch office you may ensure that periodic hard copies of the sales and purchase registers are maintained.
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