1.
MAHATMA GANDHI ARTS, SCIENCE & LATE N. P. COMMERCE
COLLEGE, ARMORI DIST- GADCHIROLI (M.S.) 441208
FINANCIAL ACCOUNTING
B.COM. I – SEM II (CBCS)
(TOPIC :- BRANCH ACCOUNT)
By :- Asst. Prof. JITENDRA H. RAUT

2.
Branch Accounts
A Trading Company may try to expand its business by opening
branches as another establishment of the company in different
locations.
Branch accounting is a bookkeeping system in which separate
accounts are kept for each branch or operating location of an
organization. Technically, the branch account is a temporary or
nominal ledger account, lasting for a designated accounting period.

3.
Types of Branch

4.
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