The accounting entries for goods stolen in branch will be to debit

A.

The accounting entries for goods stolen in branch will be to debit

B.

Branch stock account and credit branch adjustment account

C.

Branch adjustment account and credit profit and loss account

D.

Branch adjustment account and credit branch stock account

Correct answer is A

A branch account is a small part of business account operating with some degree of independence . It maintains its own personal/self accounting entries to determine the profit/loss made by a specific period of time

The accounting entries is to debit profit and loss account and credit branch stock. The profit and loss is debited because the cost of the stolen goods must be charged against the profit for the period to balance the account and the branch stock account is credited because the cost of the goods is out of the branch already.