DEPARTMENTAL ACCOUNTING
19
AL ACCOUNTIN G
description
DEPARTMENTAL ACCOUNTING. OBJECTIVIES. ADVANTAGES. METHODS. 2. Where accounts of all departments are maintained together in columnar books. Departmental Expenses. Allocation of departmental expenses. Apportion of departmental expenses . - PowerPoint PPT Presentation
Transcript of DEPARTMENTAL ACCOUNTING
DEPARTMENTAL
ACCOUNTING
OBJECTIVIES
ADVANTAGES
METHODS
2. Where accounts of all departments are maintained together in columnar books
Departmental Expenses
Allocation of departmental expenses
Apportion of departmental expenses
Following table shows the proper bases for apportionment of some
important expenses among various departments.
Distinction b/w Departmental Accounts AND Branch
ACCOUNTS