departmental accounting

19
AL ACCOUNTIN G

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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

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Page 1: DEPARTMENTAL ACCOUNTING

DEPARTMENTAL

ACCOUNTING

Page 2: DEPARTMENTAL ACCOUNTING

OBJECTIVIES

Page 3: DEPARTMENTAL ACCOUNTING

ADVANTAGES

Page 4: DEPARTMENTAL ACCOUNTING

METHODS

Page 5: DEPARTMENTAL ACCOUNTING

2. Where accounts of all departments are maintained together in columnar books

Page 6: DEPARTMENTAL ACCOUNTING

Departmental Expenses

Page 7: DEPARTMENTAL ACCOUNTING

Allocation of departmental expenses

Page 8: DEPARTMENTAL ACCOUNTING

Apportion of departmental expenses

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Page 10: DEPARTMENTAL ACCOUNTING
Page 11: DEPARTMENTAL ACCOUNTING

Following table shows the proper bases for apportionment of some

important expenses among various departments.

Page 12: DEPARTMENTAL ACCOUNTING

Distinction b/w Departmental Accounts AND Branch

ACCOUNTS

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