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okay so first we are going to going to understand what is a branch and how it is actually uh accounted for all the transaction and related okay first we need to understand what is a branch see the branch concept okay is a very interesting concept because branch is what branch means where you wanted to expand your business okay in a separate regions or in a separate areas where you cannot operate single-handedly then you need to open a branch through which you can easily do the businesses through which you can do uh do the business easily lets say HDFC bank is a organization which is having a head office in the Mumbai okay in the Mumbai so now HDFC bank is like doing business pan India basis you all know so when HDFC Bank wanted to docHub it business in Bangalore then what the HDFC Bank should do the bank should do to open a normal branch in each and every places nearby places around the Bangalore City so that every single individuals or every public can have the access of taking the be