Branch Accounts is a concept covered in your CA Intermediate accounts Syllabus.
This is very important concept for your CA Intermediate exam
So, understanding the concept properly is very important.
Watch this excellent video from Sanjay Welkins to get started.
For any help with preparation of CA Intermediate exam, use CA Intermediate lectures. Thousands of successful students will strongly recommend you these video classes.
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Have you used
CA INTER Paper 1 - Accounting by Sanjay Welkins (Hindi)?