basics of sundry matterscurrent accounts balances
Basics of Sundry Matters
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mark upmark up is defined as the rate of gross profit to cost of salesmark up gross profit cost
legal aspectsthere is no law relating to branch accounts but examination problems under this heading are frequently linked to either partnership or
accounts required and their purposea branch current account head office booksrecords all transactions branch and head officethe balance represents
final accounts1 examination questions ndash two types of problems arise in examinationstransfers between head office and branch are made at cost
basics of sundry matterscurrent accounts balances must always be equal and oppositethe head office current account in the branch books should always
illustration of double entrythe balances on the current accounts of a head office and branch were ksh 698000 before the transactions listed below
illustration regarding profit that head office can claime ltd sets up a branch in nyeri on 1 july 2001 goods are sent to branch at an invoice price
foreing branchesthe head office my set up a branch in a foreign country ias 21 requires that the results of that foreign branch to be
the functional currency method formerly temporal methodunder this method the branch is considered to be an extension of the head office and this is
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