The objective of departmental account is to
- ascertain the amount of profits or losses for the enterprise
-
ascertain the amount of profits or losses for each department
- ascertain the cost of running the organization
- offset the loss of each department
The correct answer is: B
Explanation
The main objectives of departmental accountingare: To check out an interdepartmental performance. To evaluate the performance of the department with the previous period result. The gross profit of eachdepartment can be ascertained.