19
AL ACCOUNTIN G
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
