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This course is very important particularly to the students specialising in the field of Accounting. It is designed to be taught in the last years of the programme after the students have acquired enough understanding of the basic and intermediate courses in accounting. This is because Branch accounting provides an understanding of recording and reporting the transactions of the whole company which is operating its business activities in different locations, i.e the head office and other business segments denominated as branches whether in the same country or located abroad or whether considered as an expansion or not.
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