The branch account is which account under debtor system
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Branch accounting is a bookkeeping system in which separate accounts are kept for each branch or operating location of an organization. Technically, the branch account is a temporary or nominal ledger account, lasting for a designated accounting period.
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Branch Account under Debtors System is a Real Account. 8. Under Debtors System Branch Account is debited with losses like bad debts, discounts allowed and depreciation.
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