How to design a ledger for a head office with multiple overseas branches

Summary:

Having problem with designing a ledger for a head office with multiple overseas branches

Content (please ensure you mask any confidential information):

We need help on designing a ledger and on operating intercompany transactions for our client.

The client wants to establish overseas branches under a existing primary ledger of the head office. On daily basis, these branches will be posting in local currencies. However, at the end of the year, each branch will have to translate the ending balances into the head office's currency for consolidation purposes.

Since the branches are considered separate departments rather than separate legal entities, our client wants to use the head office's primary ledger for the branches as well.