1, when goods are transferred from the head office to the branch office or from the branch office to the head office, an internal current account should be made (generally, the branch office is not an independent financial audit institution). 2, accounting entries are as follows: debit: internal transactions-branch loans: other business income debit: raw material loans: internal transactions-head office

3, the balance of the "branch transactions" account in the headquarters account and the "headquarters transactions" account in the branch account should be equal. In the account of the headquarters, it is recorded in the account of "goods delivered to branches", and the corresponding account is divided into "branch transactions" account; In the branch account, it is recorded in the "goods shipped from headquarters" account, and the corresponding account is the "headquarters current account". The amount recorded by both parties depends on whether the goods transferred from the headquarters to the branches are priced at cost, at cost plus or at retail price. If pricing is based on cost, the account of "goods shipped from headquarters" in the branch account and the account of "goods delivered to branches" in the headquarters account are recorded according to the cost of goods. Internal transactions between headquarters and branches shall be completely offset when preparing joint accounting statements. The balance of the relative account should be completely offset to zero.