Dependent branch can make

The correct answer is Both cash and credit sales.

 Key PointsBranch Accounting - 

• Accounting departments measure, process, and convey financial and non-financial data that has an impact on a company's economic affiliations and interests. 
• To gauge the outcomes of an organization's economic activity, the majority of enterprises and corporations employ accounting branches.

Important Points

Dependent branch - A branch is referred to as a dependent branch when the head office, which also manages its accounts, completely controls its policies and administration. The following features are of Dependent Branches - 

• The books of a dependent branch are not kept separately. The Head Office keeps track of every transaction. The branch does, however, keep a Stock Ledger and a Debtors' Ledger.
•  To determine the amount owed by debtors, a debtors' ledger is kept. To track the movement of the items from the head office and the amount of stock on hand, a stock ledger is kept.
• In general, the Head Office provides all of the Branch's goods. However, on occasion, the Branch may be permitted to make purchases from local vendors, for which the Head Office is responsible for making the payments.
• Such branches typically only accept cash as payment for goods. With the head office's consent, these branches may sell products.

• The money obtained from cash sales or debtors(maintained on credit sales) is either immediately sent to the head office or deposited intact in the head office's account at a nearby bank. As much as feasible, the head office covers all significant branch expenses.

• The branch may receive petty cash from the Head Office in order to cover its miscellaneous expenses. The branch's petty cash account can be managed using either the simple system or the impress system.

• Thus, Dependent branch can make Both cash and credit sales.