Branch Accounts - Cost or Invoice price?

When  good are sent to branch at Invoice price, we convert all the all items at invoice price if they are given at cost price, correct?

We convert opening stock and closing stock too at invoice price isn't it? Coz if we record them at cost price in stock accont, then how can we calculate load on them? I means there is no need to calculate load in that case.

this is what exactly explained in study material, but in P.C Tulsian problems r solved without converting opening stock in invoice price and further load (stock reserve) is also recorded in Adjustment account.

I m too confused about this matter, Plz help me.......