WAEC - Accounts Principles Of Accounts (2024 - No. 26)

The objective of preparing a departmental account is to 
ascertain the cost of raw materials of each department.
ascertain the profit of each department.
determine the value of unused stock of each department.
calculate the stock turnover ratio of each department.

Explanation

The departmental account will help to determine which department is making profit and which is making loss.

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