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departmental accounting ppt

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Departmental accounting
Departmental accounting
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departmental accounting ppt

  1. 1. DEPARTMENTAL ACCOUNTING Submitted to~ MR. ANKIT SACHDEVA ASST.PROF. Submitted by~ Devendra Singh BBA/II/17
  2. 2. 1. Columnar Basis:  In this method, there is a single set of books. All accounts of all the departments are maintained together, but in a columnar or tabular form. In order to enable the preparation of departmental trading and profit and loss accounts, various subsidiary books, such as purchases, sales, returns books, are prepared in a columnar form and this shows the record, in detail, for each department.
  3. 3.  In this method, accounts of each department are maintained separately. Each department prepares Trading and Profit and Loss Account. Finally, the profit or loss of each department is transferred to the Profit and Loss Account for all the departments. The independent departmental book-keeping is an expensive one.
  4. 4.  Goods are often supplied from one Department to another that is Inter- Departmental transfer. Such transfer must be credited to Supplying Department and debited to Receiving Department. If the transfers are made at cost price, then it can be treated as mere transfer. No further adjustment is needed.
  5. 5. Illustration

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