Concept:When the head office keeps all branch books, goods returned from the branch adjust the original transfer of goods.
Explanation:Goods sent to the branch are recorded by crediting the "Goods Sent to Branch Account".
When the branch returns those goods, the branch stock is reduced.
In the head office books, the return entry is: debit "Goods Sent to Branch Account" and credit "Branch Stock Account".
So the cost of goods returned is the credit entry to the "Branch Stock Account".
The "Goods Sent to Branch Account" is debited, not credited, on the return.
The head office maintains all books, so the "Branch Stock Account" is available in its ledger.
Thus, the correct credit side is the branch stock account.
Answer:B. Branch Stock Account.