Accounting for branches:
branches with facilities of systems two are There :
– System izedCentral : the main branch (the center) hold and record transactions for all branches by
creating an account for each branch that is debited and credited based on each transaction.
– system Decentralized : each branch is considered independed and keeps separate records for their own
transactions.
Example 3: Branch the and Center the between occurred operations following The :
1- The Center sent 1000 cash to the branch
2- The Branch sent 750 cash to the center
3- The Center sent 2600 goods to the branch
