How does the branch handle the accounts when it receives the funds from the head office?

(2) Borrow when paying expenses: related expenses loan: cash reserve fund.

③ Send the expenses to the head office at the end of the month: debit: other payables-head office loan: related expenses.

If not all expenses should be mailed to the head office and some expenses should be kept in the branch office for bookkeeping, then the following accounting treatment should be done at the same time:

Upon receipt of the Company's reserve fund:

Send the expenses to the head office at the end of the month, borrow: other payables-head office loan: related expenses.

At the same time, we can forecast expenses, debit, cash-prepaid loans: other payables-head office.