Branch Accounts

S, Creditors a/c Dr

Branch Bank A/c  Cr

(Branch Bank a/c to be reconciled at the end of every month for an internal control)

In the books of HO:

Sundry creditors A/C   Dr

  TO Branch a/c

In the books of Branch:

HO   a/c          Dr.

 TO Brach bank a/c

S, Creditors a/c Dr Branch Bank A/c  Cr (Branch Bank a/c to be reconciled at the end of every month for an internal control)