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Concepts · CA Intermediate/Accounting

Accounting

Ch 6 · Branch Accounts

5 concept points · 3 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

📘 Core concepts

  1. 1Types: Dependent (debtors method, stock & debtors method) & Independent branches.
  2. 2Foreign branches translated as per AS-11 (integral / non-integral).
  3. 3Inter-branch transfers eliminated in HO books to avoid double counting.
  4. 4Unrealised profit on stock at branch eliminated through Stock Reserve.
  5. 5Final accounts incorporate branch trial balance after reconciliation.

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