WAEC - Accounts Principles Of Accounts (2016 - No. 43)

Which of the following expenses is apportioned between departments based on sales?
Discount received
Electricity
Carriage inwards
Carriage outwards

Explanation

The following are expenses which can be apportioned between departments based on sales
* Salesman's commission
* Discount allowed
* Bad debts
* Carriage Outwards
* Advertisement
* Packing expenses
* Provision for discount on debtors
* Traveling salesman's salary and commission

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