Difference between branch accounts and departmental account
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Branch accounting presents the trading results of each individual branch. ... Branch accounting depends on the type of branch. In case of department branch, H.O. records all necessary accounts, but in case of independent branch, branch records its own accounts.
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Department accounting presents the trading results of each individual department. Branch accounts present the trading results of each individual branches. Departmental accounting is practically a segment of accounts .Branch accounts are a condensation of accounts.
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