Branch Accounting

Can you please clarify whether we can use control accounts for Expenses paid by Head Office on behalf of branches instead of directly debiting the branch Account.

Example :

Salaries paid by HO on behalf of Branch

in Head Office :

1) Salaries Payable Control A/c  Dr

    Bank A/c Cr

2)  Branch A/c   Dr

     Salaries Payable Control A/c Cr

in Branch Office

1) Salaries payable A/c   Dr

    Head Office A/c

Kindly clarify.

Thanks,