What account is the branch account under debtors system?

Accounts Payable.

Yes, it is a real account

Instead of opening of one branch a/c separate accounts are opened for various transactions at branch.

Purchase and sales are comes under Real account.Why because as per real account what comes in debit and what goes out creditthat is this one is related to property

It would take a P.I with contacts in the Police dept. to get a balance. All a citizen can do is see if enough in account to cover a check-assuming they are a merchant.