BRANCH ACCOUNTING

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ведение бухгалтерского учета на уровне отделения с последующей консолидацией данных по отделениям и в головной конторе в единый финансовый документ.

An accounting system in which separate accounts are maintained for each branch of a corporate entity or organization. The primary objectives of branch accounting are better accountability and control, since profitability and efficiency can be closely tracked at the branch level.

Branch accounting may involve added expenses for an organization in terms of accounting and infrastructure. This is because it may be necessary to appoint branch accountants to ensure accurate financial reporting and compliance with head office procedures and processes.