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    As a company grows and expands into new markets, it may be necessary to establish branches with some degree of autonomy in order to provide a better service to clients. The degree of autonomy granted to the managers of such branches by the head office and the accounting records maintained by these branches, differ considerably from one enterprise to the next.

    The accounting system used to record branch transactions can also vary considerably from the centralised accounting system, where processing is done entirely by head office, to a basically decentrali

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    tonomy in order to provide a better service to clients. The degree of autonomy granted to the managers of such branches by the head office and the accounting records maintained by these branches, differ considerably from one enterprise to the next.

    The accounting system used to record branch transactions can also vary considerably from the centralised accounting system, where processing is done entirely by head office, to a basically decentral

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    anches by the head office and the accounting records maintained by these branches, differ considerably from one enterprise to the next.

    The accounting system used to record branch transactions can also vary considerably from the centralised accounting system, where processing is done entirely by head office, to a basically decentral

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    The accounting system used to record branch transactions can also vary considerably from the centralised accounting system, where processing is done entirely by head office, to a basically decentral

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    rom the centralised accounting system, where processing is done entirely by head office, to a basically decentralised accounting system, where most of the processing of the branch transactions is done by the branch itself. In other cases the accounting function can be shared, some of the data may be collected and processed by the branch while, other information is maintained by the head office. Whatever system is chosen, it must be designed to satisfy management's needs.

    If the branch is big enough it may have a complete accounting system independent of

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