In this video i have discussed the second method of branch accounts i.e stock & debtors method and how it is different from the first method . Also i have solved a sum on the second method hope that makes the basics strong of students watching it . Question Solved in the video : Eureka Ltd has branch at Manali . Goods are invoiced to branch at cost plus 50% . Branch remits all cash received to the head office and all expenses are met by head office . From the following particulars prepare necessary accounts under stock & debtors system to show profit earned or loss incurred at the branch for the year ending 31st March 2025 . Particulars Amount (`) Stock as on 1st April 2024 (at invoice price ) 1,86,000 Debtors as on 1st April 2024 2,04,000 Goods sent to Branch at invoice price 15,30,000 Sales at branch : Cash Sales 7,50,000 Credit Sales 10,00,000 Cash collected from debtors 9,50,000 Goods returned by debtors 60,000 Goods returned by branch to head office 15,000 Shortage of stock 5,000 Discount allowed to debtors 6,000 Expenses at branch 1,50,000 #onlineaccountsclasses #onlinelearning #onlineaccounting #onlinecoaching #fybaf #baf #bcom #bcomaccounting #bcomsyllabus #education #financialaccounting #financialaccounts #branchaccounting #branchaccount #branchaccounts #stock&debtorsmethod #stock&debtorssystem #accountsbasics #accountstutorials #degreeaccounts #interca #charteredaccountancy #teacherofinstagram #teachersofinstagram #accounts #degree_college #hybridlearning #commerce #degreeclasses #accounts #selfpacedlearning #selfpacedlearning #ashishtutorials