A special vast chapter which carry heavy weightage in CA Inter Accounts exams. This chapter starts with dependent branch and expands to independent to foreign branches. Detailed accounting of various accounting methods: Debtors method, Stock and debtors system and Final accounts. The classes also covered deep conceptual clarity of Incorporation of branch, Closing of branch books and Reconciliation of Head office and branch books. OTU provides you the classes in best quality with attached E-book containing 26 questions solved in class and 26 solved questions for your self practice.