Journal enteries

In the books of A & Co. Noida:-

Stationery A/c                 Dr. 10,000

    To B & Co. A/c                           10,000

(Being stationery purchased from B & Co.)

B & Co. A/c                  Dr.  10,000

    To Head Office Adjustment A/c    10,000

(Being payment to B & Co. directly made by Head Office)

In the books of A & Co. Delhi:-

B & Co. A/c                Dr. 10,000

   To Bank                                     10,000

(Being payment made to B & Co. for branch stationery)

Noida Branch Adjustment A/c   Dr. 10,000

   To B & Co.                                10,000

(Being debit made to  noida branch a/c)

In the books of B & Co.:-

A & Co. Noida                     Dr. 10,000

   To Sales                                  9,500

    To VAT payable(assumption)       500

(Being Sales made to A & Co.)

Bank A/c                   Dr. 10,000

    To A & Co. Delhi                      10,000
(Being payment received)

A & Co. Delhi            Dr. 10,000

    To A & Co. Noida                  10,000