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所在平台: Udemy |
课程主页: https://www.udemy.com/course/branch-accounts/
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课程名称：分支机构会计 本课程旨在介绍分支机构会计的基础知识。 **课程内容包括：** 1. **分支机构的意义和目的：** * 增加销售额/利润/商业声誉/商业规模。 * 对分支机构的绩效进行评估。 * 对分支机构进行控制和监督。 * 通过有价值的建议提高分支机构的效率。 * 及时了解现金、货物和供应品的需求。 * 了解分支机构的利润或亏损。 2. **分支机构的类型：** * **附属分支机构 (Dependent Branches)** * **独立分支机构 (Independent Branches)** 3. **核算方法：** * 直接法 (Direct Method) * 财务报表法 (Final Accounts Method) * 存货和应收账款法 (Stock and Debtors Method) * 批发分支机构法 (Wholesale Branch Method) 4. **常见情况：** * (A) 分支机构以成本价从总公司接收货物，并仅进行现金销售。 * (B) 分支机构以成本价从总公司接收货物，并进行现金销售和赊销。 * (C) 分支机构以销售价（发票价）从总公司接收货物，并进行现金销售和赊销。 5. **存货准备金的计算** **引言：** 随着企业的发展，为了在更广阔的市场区域销售产品并增加利润，企业可能会在国内外不同的城镇和城市开设分支机构。分支机构可以定义为企业中地理上与其他部分分离，但受总公司控制，并且通常从事与企业相同的活动的部门。例如，百丽鞋业在全国各地设有分支机构，商业银行也是如此。
Introduction to Branch AccountsMeaning of Branch AccountsContents:- 1. To Increase the sales/ Profit/ reputation of business/ size of business. 2. Performance evaluation of branch. 3. Control and supervision on branch. 4. Increase in efficiency of branch by giving valuable suggestion. 5. To know the requirement of cash, goods and supply of such items at time. 6. To known the profit or loss on branchTypes / Kinds of Branch:(1) Dependent Branches(2) Independent BranchesAccounting Methods:1. Direct Method 2. Final Accounts Method 3. Stock and Debtors Method 4 Wholesale Branch MethodSituations:(A) Branch received goods from head office at cost and making only cash sales. (B) Branch received goods from head office at cost and making cash sales and credit sales. (C) Branch received goods from head office at selling price (invoice price) and making cash sales and credit sales.A. Branch received goods from head office at cost and making only cash salesB. Branch received goods from head office at cost and making cash sales & credit saleC. Branch received goods from head office at selling price (invoice price) and making cash sales and credit salesCalculation Of Stock ReserveIntroduction As a business grows, it may open branches in different towns and cites within country or outside country in order to market its product over a large territory and, thus, increase its profits. A branch may be defined as a section of an enterprise, geographically separated from the rest of the business, controlled by a Head office and generally carrying on the same activities as of the enterprise. For example, Bata Shoe Company has branches in various cities all over the country. The same example holds good for a commercial bank also.
