Department Accounts Chart - Advanced Accounting 2 - ANSNEW

Department Accounts Chart - Advanced Accounting 2

Department Accounts Chart - Advanced Accounting 2
Department Accounts Chart

    Advanced Accounting-2 Chapter-5 (National University BBA Department). Department accounting is a system of financial accounting. It used in the organizations whose all works are done by their different departments or stores. Department account are prepared separately for each department. It's similar rules like financial accounting or final accounts. Below I've shared the chart of expenses and apportionment ratio which is necessary for prepare the department accounts.

    Chart of Expenses and Apportionment Ratio

    Net Purchases Ratio Carriage in ward, import duty, purchases discount, freight, cartage, wages, custom duty and other purchases
    Sales Ratio Selling expenses, carriage outward, salesman commission, sales tax, advertising expenses, bad debt expenses, discount allowed, export duty, sales man salary, packing expenses, sales manager salary, other expenses.
    Area/floor space ratio Rent, rates & Taxes, Air conditioning Expenses, Heating, Repair expenses, fire insurance expenses.
    Light Point Ratio Electricity expenses
    N. of Employee Ratio Salary of Employee, Labor welfare expenses, Canteen expenses,
    Value of Assets Ratio Depreciation of Assets
    Hours Power Ratio Power & Fuel, Heat, Coal, Water & Gas


    National University Video Lectures

    Here are all official video lecture from National University, Bangladesh:

    Department Accounts Video Lectures

    Do you want more easy video lecture? If you want to know how this department accounts prepare then you may check on YouTube: YouTube Video Lectures

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