What are the accounting entries of branch accounts?

First thing your question is not clear for me but i will give you some hints that may help you to solve this question:accounting entries is vary and it has too much ways to record it but to make or record an entry you should have knowledge about the 1- Accounting conceptual framework , 2- the main 5 types of items that each firm has 1-assets 2- liabilities 3-owners' equity 4-revenues 5-expensesand from my point of view read the Accounting Principles book of "WILEY" 12ei hope that I give you some thing that helped you