A head office account is used to record transactions between the main office and its branch or unit. It helps track funds transferred, expenses allocated, inventory sent, and other internal balances. Proper reconciliation of this account is important in branch accounting.
Hypothecation
Hypothecation is the pledging of an asset as security for a loan while the borrower continues to retain ownership and possession of the asset....
Hyperinflation Accounting
Hyperinflation accounting is the process of adjusting financial statements in economies experiencing extremely high inflation. Without adjustment, historical figures may become misleading and incomparable....
Hybrid Security
A hybrid security is a financial instrument that has characteristics of both debt and equity. Examples can include convertible debentures or preference shares with...
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