Branch Accounting Solution Q.5 Basu & Das

 

Solution No. 5:

In the books of Sri. B Banik, Kolkata

Mumbai Branch A/c

Date

Particulars

J.F.

Amt.

Date

Particulars

J.F.

Amt.

1.4.20

To balance b/d

   Stock

    Debtors

To Goods Sent to Branch

To Bank A/C (expenses)

To Branch Profit

 

 

24000

6060

30000

 

10400

 12100

 

 

 

31.3.21

By Bank

-Sales

-Collection from            Debtors

By Balance c/d

     Stock

     Debtors

 

 

17500

37900

 

18000

9160

82560

82560

Branch Debtors A/c

Date

Particulars

J.F.

Amt.

Date

Particulars

J.F.

Amt.

1.4.20

To balance b/d

 (balancing figure)

To Branch Stock A/c

(credit sales)

 

 

 

6060

 

41000

 

 

 

 

 

31.3.21

By Bank

(Collection)

By Balance c/d

    

 

37900

 

9160

47060

47060

 

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