Branch and Departmental Accounts IPCC

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1. Logic of Independent Branch accounts especially preparation on Branch A/c in Head Office books & vice-versa

2. Logic of Stock Reserve in Dept. accounts ( every sum is unique)

3. While preparing Branch P&L should we value Opening stock , Goods received from Head office & Closing stock @ Cost or @ Invoice price & then reverse loading in Head Office P&L??( if nothing given in question)