Concept:The branch current account is maintained in the head office books to record the head office’s financial dealings with the branch.Explanation:The head office opens a branch current account for each branch.This account records all transactions that take place between the head office and that particular branch.It is debited with goods sent to the branch and expenses paid by the head office for the branch.It is credited with cash received from the branch and goods returned by the branch.Therefore, the account shows the head office side of the transactions between the two units.Answer:A. Head office transactions with the branch