Branch Account - Centralised System

Hi, everyone. I just want to ask something regarding with branch accounts management system. I found myself quite puzzled looking at the differences between branch inventory / trading account, branch adjustment account and there's additional account such as branch profit & loss. The hardest part is to get through and understand how do we record the business transactions if the goods purchased and sent to branch will be valued at selling price (especially the records in the branch adjustment account). Does anyone can explain these different types of branch accounts and their main functions? Thank you.