Regarding branches and the head office. Accounting principles between the branches with head office and thus faction accounted about their trade. By recording between each other through the "account" field, which is located in the books of the head office and head office "account" in the books of branches. At the end of the period, the branch closing and reported profits from operations, Head Office recognized. When the head office to present results of operations and financial position as well as use the financial statement in the form of one of the business units. The head office will prepare the consolidated financial statements trade lines cut. From the consolidated financial statements and a list of this between each other causing the account name and the account recording characteristics differ from regular business.
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