Adjustment Entries For Sister Concern companies

suppose sisters concern co. booking exp at H.O.

entry will be at H.O.

SALARY A/C.  DR.

BANK A/C         CR.

Entry in branch or sister concern

XYZ(SISTER CONCERN CO.)DR.

SALARY A/C. CR.

(BEING SALARY TRANSFER FROM H.O. TO SISTER CONCERN CO.)

And second query some purchase or expenses born by sister concern co. but payment made by H.O.

Entry in H.O. of bill accounted but goods recd in sistern concern

Branch or sister concern

Bank A/c.. Cr.

(being payment made to party .)

Entry in branch or sister concern

Purcahse A/c Dr.

Party A/c.  Cr..

Party A/c Dr.

H.O. A/cr Cr.