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DEPARTMENTAL ACCOUNTS

DEPARTMENTAL ACCOUNTS. CHAPTER 22. Preface. Some business has two or more departments. That’s why it should prepare a Departmental F inal Accounts (Trading and Profit & Loss). However, i t’s not prepared for each department but one only side by side mode. Example. Tots and Teens Store

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DEPARTMENTAL ACCOUNTS

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  1. DEPARTMENTAL ACCOUNTS CHAPTER 22

  2. Preface • Some business has two or more departments. • That’s why it should prepare a Departmental Final Accounts (Trading and Profit & Loss). • However, it’s not prepared for each department but one only side by side mode.

  3. Example Tots and Teens Store Departmental Trading Account For the year ended 30 June 2006

  4. Allocation of Expenses

  5. Profit & Loss Example Tots and Teens Store Departmental Profit & Loss Account For the year ended 30 June 2006

  6. The End

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