Subject: financial Accounting

Class: BCOM LLB

University Institute of Legal
Studies 1

www.cuch Campus: Gharuan, M

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