Goods sent by the head office to the branch but not received by the branch before the close of financial year are credited by head office to

Goods sent by the head office to the branch but not received by the br

1.	Goods sent by the head office to the branch but not received by the branch before the close of financial year are credited by head office to
A.	branch account
B.	trading account
C.	goods sent to branch account
D.	goods in transit account
Answer» B. trading account