DEAR SIR 

WOULD YOU PLEASE INFORM ME ABOUT THE TRANSACTION ENTRIES REGUARDING EXPENSES MADE FROM A BRANCH BUT PAYMENT MADE BY MAIN BRANCH .

FOR EXAMPLE . IF OUR BRANCH PURCHASED CEMENT FROM ABC CREDITOR BUT THE BILL IS REEIVED BY MAIN BRANCH AND PAYMENT IS ALSO MADE BY THE SAME MAIN BRANCH . 

IS THIS ENTRY MADE BY MAIN BRANCH IS CORRECT 

by BRANCH A/C Dr   xxx

to   ABC A/C                            xxx

IN MY OPINION THIS CREATES CONFLICTS BITWEEN BRANCH ENTRIES . AS MY POV MAIN BRANCH SHOULD KEEP THIS TRANSACTION AS 

Cement Purchase a/c dr   xxx

to branch a/c                                     xxx

and as a branch accountant we keep this above transaction  as

main branch a/c dr xxxx

to ABC a/c                               XXX

OR THE MAIN MAIN BRANCH ONLY SHOULD KEEP THE RECORD OF PAYMENT MADE BY THEM AND RECEIVE THE PAYMENT AMOUNT FROM BRANCH REST ALL TRANSACTION IS RECORDED BY BRANCH .

SO THE MAIN POINT TO DISCUSS IS THE RECORD KEPT BY THE MAIN BRANCH ( HIGHLIGHTED TRANSACTION)MAKES ANY SENSE AS WE ENTER THE TRANSACTION WE DONT HAVE EXPENSES HEADING NOR WE HAVE CREADITORS RATHER WE GET CREDITORS AS DEBTORS.