The following account are prepared when goods are sent to branch except?

A. Branch stock
B. Goods set to branch account
C. Branch adjustment account
D. Branch debtors account

Correct Answer:

Option D – Branch debtors account

Explanation

Branch debtors account is used to exercise control over branch debtors. It is maintained when the branch is allowed to sell goods on credit. This account records transactions with the branch debtors and is prepared like sundry debtors account.