What is the easiest method to prepare Branch Account?

                                                          Format of Branch Account

**H.O => Branch (Dr.)                                                                                    ##Branch=> H.O (Cr.)

Particulars	Amount	Particulars	Amount
To bal. b/d ( opening bal. of assets at branch) Stock- Petty Cash- Debtors-	-------------	By bal. b/d (Opening bal. of liabilities at branch) Outstanding Rent- Outstanding wages-	------------
To goods sent to branch A/c	-------------	By goods returned by branch A/c	-----------
To cash A/c (Exp. Paid by H.O for branch)	-------------	By Cash A/c (Cash sales+ Receipts from Debtors)	------------
To bal. c/d (Closing bal. of liabilities) Outstanding Exp. -	--------------	By bal. c/d (Closing bal. of assets) Stock- Debtors- Prepaid Exp. _	-----------
To General P/L A/c (Balancing figure) (Profit)	------------	By General P/L A/c (Balancing figure) (Loss)
	Total		Total

Note 1 : Branch account is prepared in the books of Head office.

** This mark denotes that , in the debit side of Branch A/c , we record such transactions whose flow is towards BRANCH from H.O.

##This mark denotes that , in the credit side of Branch A/c , we record such transactions whose flow is towards H.O from Branch.

Note 2 : Particulars those are written in italic, are not written while preparing Branch A/c. Those are written here only for elaborating purpose.

Note 3 : It is a format of  such Branch A/c , when Branch receives goods from Head office at cost price and sells for cash only.