Statement 1: The “Home Office” account on the branch’s books and the “Branch Office” account on the Home Office books are examples of reciprocal accounts whose balances would be combined when the home office preparing a balance sheet for the Branch Office. Statement 2: In preparing the financial statements of the home office and its various branches, reciprocal accounts are eliminated and nonreciprocal accounts are combined. a. Both statements are incorrect. b. Only Statement 1 is correct. c. Only Statement 2 is correct. d. Both statements are correct.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Statement 1: The “Home Office” account on the branch’s books and the “Branch Office” account on the Home Office books are examples of reciprocal accounts whose balances would be combined when the home office preparing a balance sheet for the Branch Office.

Statement 2: In preparing the financial statements of the home office and its various branches, reciprocal accounts are eliminated and nonreciprocal accounts are combined.

a. Both statements are incorrect.

b. Only Statement 1 is correct.

c. Only Statement 2 is correct.

d. Both statements are correct.

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