The method that provides a reliable check upon cash and stock at the branch and discloses the gross profit in the account is

The method that provides a reliable check upon cash and stock at the branch and discloses the gross profit in the account is the "cost plus percentage" method. This method involves adding a percentage markup to the cost price of goods to determine the selling price. By comparing the selling price with the cost price plus markup, it is possible to calculate the gross profit on the sale of goods. This method also provides a check on the cash and stock at the branch, as the cost of goods sold and the stock on hand can be verified through physical counts and reconciliations with the branch's accounting records. Therefore, the cost plus percentage method is a reliable method for calculating gross profit and monitoring the cash and stock at a branch.