Branch accounting

Normal accounting treament , no separte treatment for these items in Branch accounts

Prepaid need to show as asset and charged off accorddingly in the future & outstanding expenses need to be show as liability and pay accordingly 

Thank you sir, but in debtors method where the H.O bears all the expenses of the branch the above mentioned shall be entered in the debit or credit side of branch account in the books of H.O?

In the Debtors system,since the expenses are centrally paid by HO. You can debit or credit the expenses and transfer to HO books