Branch Accounts is a concept covered in your CMA Inter Financial accounts Syllabus.
This is very important concept for your CMA 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 CMA Intermediate exam, use CMA Intermediate lectures. Thousands of successful students will strongly recommend you these video classes.
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PAPER 5 - Financial Accounting By Sanjay Welkins (Hindi)?