Branch Accounts

  • Andy Simmonds
Part of the Macmillan Master Series book series (MMSB)


A sole trader, partnership or company may decide to increase their trade by increasing geographical sales outlets, but without creating a completely new business. One method is a branch. A manager would be appointed to each branch.


Current Account Balance Sheet Transfer Price Head Office Loss Account 
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Copyright information

© Andy Simmonds 1986

Authors and Affiliations

  • Andy Simmonds

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