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Audit fees entries and transfer entries

This query is : Resolved 

10 April 2013 Sir
I have two branches A and B.Branch A transfer its bank A/c to branch B. Audit fees of branch A of F.y.2010-11 Booked but paid in the F.y.12-13 by the branch B.

Explain the Entries.

06 August 2013 In branch A books

Dr: audit fees
Cr: Branch B

In branch B Books

Dr: Branch A
Cr: Bank



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