Branch Accounts | Practical Question and Solution No - 25 | Financial Accounting | Dr.S.M.Shukla |
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Branch Accounts | Practical Question
Branch Accounts | Practical Question and Solution No - 25 | Special Journal Entries relating to Branch in Head Office Books | Financial Accounting | Dr.S.M.Shukla | Sahitya Bhawan Publication | B.COM | BBA | CMA | CA | CS |
25. Special Journal Entries relating to Branch in Head Office Books A firm of engineers in Delhi, whose accounting year ends on 31st March has two Branches, one at Agra and other at Lucknow, at which a complete set of books is maintained. On 31st March, 2021 the Agra and Lucknom Branch Accounts in the Delhi books showed debit balances of Rs.27,500 and Rs.35,300 respectively, before giving effect to the following transactions:
(a) Goods valued to Rs. 2,500 were transferred from the Lucknow to Agra Branch under instructions from ti Head Office. (b) Aremittance of Rs. 3,500 made by the Agra Branch to the Head Office on 30th March, 2021 wa received in Delhi on 2nd April following. (c) The Agra Branch collected Rs. 1,500 from an Agra customer of the Head Office. (d) The Lucknow Branch paid Rs. 6,500 for some machinery purchased by the Head Offce in Lucknow. (e) For the year 2019-20, the Agra Branch showed a net loss of Rs. 2,500 and the Lucknow Branch a net profit of Rs.4,500.
Make Journal entries to record these matters in the Head Office Books, and then write up the two Branch
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Disclaimer :-
Under section 107 of the copyright Act 1976, allowance is mad for FAIR USE for purpose such a as criticism, comment, news reporting, teaching, scholarship and research. Fair use is a use permitted by copyright statues that might otherwise be infringing. Non- Profit, educational or personal use tips the balance in favor of FAIR USE.
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25. Special Journal Entries relating to Branch in Head Office Books A firm of engineers in Delhi, whose accounting year ends on 31st March has two Branches, one at Agra and other at Lucknow, at which a complete set of books is maintained. On 31st March, 2021 the Agra and Lucknom Branch Accounts in the Delhi books showed debit balances of Rs.27,500 and Rs.35,300 respectively, before giving effect to the following transactions:
(a) Goods valued to Rs. 2,500 were transferred from the Lucknow to Agra Branch under instructions from ti Head Office. (b) Aremittance of Rs. 3,500 made by the Agra Branch to the Head Office on 30th March, 2021 wa received in Delhi on 2nd April following. (c) The Agra Branch collected Rs. 1,500 from an Agra customer of the Head Office. (d) The Lucknow Branch paid Rs. 6,500 for some machinery purchased by the Head Offce in Lucknow. (e) For the year 2019-20, the Agra Branch showed a net loss of Rs. 2,500 and the Lucknow Branch a net profit of Rs.4,500.
Make Journal entries to record these matters in the Head Office Books, and then write up the two Branch
#branch #branchaccounting #branchaccount #branchaccounts #bcom #bcomhonours #bcompart1 #bcomsem1 #bcomhons #bba #cma#sinhacommerceclasses #commerceclasses #commerce #bestcommerceclasses #accounting #accounts #accountancy #account
Disclaimer :-
Under section 107 of the copyright Act 1976, allowance is mad for FAIR USE for purpose such a as criticism, comment, news reporting, teaching, scholarship and research. Fair use is a use permitted by copyright statues that might otherwise be infringing. Non- Profit, educational or personal use tips the balance in favor of FAIR USE.
Patna ka Best Commerce Classes
Patna ka Best Commerce Classes 'Sinha Commerce Classes '
Sunil Panda - The Educator
Class-12th Commerce
B.COM
BBA
CMA
CA
CS
B.COM Accounts All University
Financial Accounting
Specialised Accounting
Rajat Arora Sir's Videos
Business Studies
Economics
Statistics
Auditing
Business Law
Class -11th
Commerce Class-11th
Accounts Class-11th
Best Commerce Classes in Patna
Best Commerce Classes at YouTube
Best online Commerce Classes
Accountancy Class-11th
Commerce
Sinha Commerce Classes
Commerce Classes
Sinha Commerce
Sinha Sir best Commerce Teacher on Youtube
Rajat Arora
Rajat Arora Videos
Sunil Panday Commerce Videos
Accounts Adda
Commerce Wallah
CA.Naresh Agrawal
Patna University
Magadha University
Patliputra University
Veer kuwar Singh University
Bhupendra Narayan Mandal University
B R Ambedkar University
J P University
L N Mithila University
Nalanda Open University
Patliputra University
T M Bhagalpur University
Purnea University
Munger University
IGNOU
Accounts class 12 | Class-12th Accountancy | Class-12th Commerce |Class-12th Accountancy one shorts | Retirement of a partner one short | Partnership Firms -Fundamentals one short | Class-12th Accounts most important questions | retirement Class-12th Accounts |Accounts class 12 easiest explanation | Accountancy Class-12th one short series |most important questions Class-12th | Accountancy Bihar board Chapter wise important question |Bihar board Class-12th Accounts sample papers | Class-12th Accounts most expected questions | how to score 90+ in Accounts | Time management in Accounts | Class-12th Commerce syllabus | Accountancy Class-12th board exams |details revision Class-12th Accountancy | Issue of share s Class-12th |cash flow Class-12th Accounts | cash flow important questions | cash flow important questions | most expected questions Class-12th Accounts board exams 2024 | Class-12th Commerce | Commerce 2023-24 | Commerce Accounts Class-12th |Accounts Class 12th syllabus | economics syllabus Class-12th | Business studies Class-12th syllabus economics | Partnership Class-12th |Sinha Commerce Classes is Best Commerce Classes in Patna |Sinha Commerce Classes by Rajeev Sir |Accounting | Accounts |Accountancy |
Class-11th Accountancy |Commerce Classes -11th | Journal Class 11th | Ledger Class-11th | Trial Balance Class-11th | Final Accounts | Financial Adjustments | Cash Book | Subsidiary Books | Rectification of Errors | Depreciation Class-11th | Accounting of Bills of Exchange Class-11th | Accounting Equation Class-11th | Final Accounts with Adjustments | Singe Entry System | Accounts from incomplete records | accounts coaching online | accounts coaching classes | best accounts teachers in Patna | best commerce teacher in Patna | best commerce online coaching | accounts coaching in Patna | best commerce online coaching | commerce coaching near me | Final Accounts without adjustments | Financial Statements without adjustments |
Thanks for Watching...🙏🙏🙏🙏🙏
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