Branch Office Transaction Recording System in Relation to the Preparation of Joint Financial Statements
Keywords:
Consolidated Reports, Recording of Transactions, CooperativesAbstract
An organization's consolidated financial statements are primarily intended to meet the needs of stakeholders who have long-term ties with the business, such as shareholders, creditors, and investors. Intermediary use for the head office and branches allows for a balanced distribution of the company's accounting systems. The corporate headquarters consists of a central accounting department, while branch offices are managed by branch managers. Improved accounting techniques to oversee the activities of each department. Transactions between the Central Accounting Office and Branch Accounting Offices, using Accounting and Financial Information Technology for the Object-Oriented Processing System (ARTOS) involve many different Reconciliations (RAK) between the Central Accounting Office and Branch Accounting Offices, and the Total RAK Balance increases when the Office The Central Accountant and the Branch Accountant Office were merged (deleted). The Accounting Department needs to be very careful in presenting the financial reports generated by the Accounting Information System (SIA), because the SIA has not been fully developed
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