JAMB - Accounts Principles Of Accounts (2010 - No. 31)

Goods returned to branch by customers is recorded in the head office books be debiting?

bank account and crediting branch stock account

goods sent to branch account and crediting branch debtors''account

branch stock account and crediting branch debtors account

branch debtors' and credting cash acount

By debiting branch stock account and crediting branch debtors account