As a company grows and expands into new markets, it may be necessary to establish branches with a degree of autonomy in order to provide a better service for customers. The degree of autonomy granted to the managers of these branches of the headquarters and financial records maintained by these offices vary greatly from one society to another.
The system of accounts in offices can vary significantly from the centralization> Accounting system, processing is quite aware of at home, a decentralized accounting system, in essence, where most of the branch transaction processing is done by the industry itself did. In other cases, are used, the accounting function, some data are collected and processed by the direction of time, more information maintained by the office. Whatever the system chosen will be designed to meet the needs of the administration to be.
If the branchis large enough that it is a comprehensive system of accounting, independent office. These two extremes are as the situations in which are (1) The accounts of subsidiaries of the central office and (2) of the branch's books. In practice, the branches usually is held somewhere in between these extremes.
The decision whether a branch should make its own accounting system to the extent of its activity, its distanceTo note the seat of the degree of control that can or must be exercised, the capacity and independence of the branch and safety aspects. The primary endpoint is still effective.
If the organization has branches, two types of organizations can be distinguished. First, the company can be considered as a separate entity. The financial result and position the company as a whole is the combined result and the position of the seat and its subsidiaries.
It isimportant to distinguish between internal accounting transactions, ie transactions between sectors and between the branches and the operation of the office and external auditors, that is, transactions with third parties. Internal transactions are eliminated in the financial budget of the merged company as a whole, the headquarters and branch offices. If that happens, there will be a duplication of the results of those operations. Registrationinternal transactions between sectors and between different branches and the central administration is important to get a complete picture of the book profit from the operation of each part. After the purchase and sale of mutual or internal in the stores are counted separately from transactions with foreign countries.
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