Please answer in reference to mangerial accounting in respect to financial statments , for the type of transcations and jouranal entries .

The accompanying exchanges affected by branch won't be recorded in Branch account:

i.Sale of merchandise by branch on money or credit;

ii.Purchase of products by branch on money or credit;

iii.Return of products by account holders to branch

iv.Return of merchandise by branch to providers

v.Receipt of money from client

vi.Payment to provider or for costs

vii.Discount permitted to client and by providers

viii.Write off/terrible obligations

ix.Loss of money or merchandise at branch

x.Other various receipt at branch

xi.Purchase of resources by branch

The exclusion of these exchanges doesn't influence rightness of the records and benefits.