Contabilidade Departamental

As lojas de departamentos têm muitos tipos de lojas sob o mesmo teto, por exemplo, uma loja de departamentos pode ter uma loja de cosméticos, sapataria, papelaria, loja de departamentos pronta, mercearias, remédios e muito mais.

É essencial conhecer a conta de ganhos e perdas de cada loja de departamentos no final do exercício. No entanto, isso pode ser feito mantendo o departamento de negociação inteligente e conta de lucros e perdas.

Objetivos da Contabilidade Departamental

A seguir estão os principais objetivos da contabilidade departamental -

Para saber a posição financeira de cada departamento separadamente, é útil fazer uma comparação.
Calcule a comissão do departamento de gerentes sábio.
Avalie o desempenho, o planejamento e o controle.

Vantagens da contabilidade departamental

A seguir estão as vantagens de um departamento de contabilidade -

É útil na avaliação do resultado de cada departamento.
Ajuda saber a rentabilidade de cada departamento.
Os investidores e estranhos podem saber as informações detalhadas.
É útil para fazer a comparação de cada despesa (mesmo departamento) dos diferentes anos contábeis e diferentes despesas (outros departamentos) do mesmo ano contábil.

Métodos de conta departamental

Existem dois métodos de manter as contas departamentais -

Conjunto separado de livros para cada departamento
Contabilidade na forma de livros colunares

Conjunto separado de livros para cada departamento

Segundo esse método de contabilidade, cada departamento é tratado como uma unidade separada e um conjunto separado de livros é mantido para cada unidade. Os resultados financeiros de cada unidade são combinados no final do ano contábil para saber o resultado geral da loja.

Devido ao alto custo, este método de contabilidade é seguido apenas por grandes empresas comerciais ou onde fazê-lo é obrigatório de acordo com a lei. O negócio de seguros é um dos melhores exemplos, onde seguir este sistema é obrigatório.

Contabilidade na forma de livros colunares

A pequena unidade comercial geralmente usa este sistema de contabilidade, onde as contas de todos os departamentos são mantidas em conjunto pelo departamento de contabilidade central na forma de livros colunares. Segundo este método, venda, compra, estoque, despesas, etc. são mantidos em uma forma colunar.

É necessário que, para preparar uma Conta de Negociação e de Lucros e Perdas departamentais, é necessária a preparação de livros de contas subsidiários com colunas diferentes para os diferentes departamentos. Livro de compra, Livro de devolução de compra, Livro de venda, livros de retorno de vendas, etc. são os exemplos dos livros subsidiários.

O espécime de um livro de venda é fornecido abaixo -

Sales Book

Encontro	Particulars	LF	Department A	Department B	Department C	Department D

A Trading account in columnar form is prepared to know the department wise gross profit of the concern.

Function wise classification may also be done in a business unit like Production department, Finance department, Purchase department, Sale department, etc.

Allocation of Department Expenses

Some expenses, which are specially incurred for a particular department may be charged directly to the respective department. For example, hiring charges of the transport for delivery of goods to customer may be charged to the selling and distribution department.
Some of the expenses may be allocated according to their uses. For example, electricity expenses may be divided according to the sub meter of each department.

Following are the examples of some expenses, which are not directly related to any particular department may be divide as −

Cartage Freight Inward Account − Above expenses may be divided according to purchase of each department.
Depreciation − Depreciation may be divided according to the value of assets employed in each department.
Repairs and Renewal Charges − Repair and renewal of the assets may be divided according to the value of the assets used by each department.
Managerial Salary − Managerial salary should be divided according to the time spent by the manager in each department.
Building Repair, Rents & Taxes, Building Insurance, etc. − All the expenses related to the building should be divided according to the floor space occupied by each department.
Selling and Distribution Expenses − All the expenses relating to selling and distribution expenses should be divided according to the sales of each department, such as freight outward, travelling expenses of sales personals, salary and commission paid to salesmen, after sales services expenses, discount and bad debts, etc.
Insurance of Plant & Machinery − The value of such Plant & Machinery in each department is the basis of the insurance.
Employee/worker Insurance − Charges of a group insurance should be divided according to the direct wage expenses of each department.
Power & Fuel − Power & fuel will be allocated according to the working hours and power of the machine (i.e. Hours worked x Horse power).

Inter-Department Transfer

An inter-department analysis sheet is prepared at a regular interval such as weekly or monthly basis to record all the inter-departmental transfers of goods and services. It is necessary, as each department is working as a separate profit center. Transfer of the prices of such transactions can be cost base, market price, or duel basis.

Following Journal entry will pass at the end of that period (weekly or monthly) −

Journal Entry

Receiving Department A/c                      Dr 
To Supplying Department A/c

Inter-Department Transfer Price

There are three types of transfer prices −

Cost based transfer price − Where the transfer price is based on standard, actual, or total cost, or marginal cost is called cost based transfer price.
Market based transfer price − Where the goods are transferred at selling price from one department to another is known as market based price. Therefore, unrealized profit on the goods sold is debited from the selling department in the form of a stock reserve for both the opening and the closing stock.
Dual pricing system − Under this system, the goods are transferred on the selling price by the transferor department and booked at the cost price by the transferee department.

Illustration

Please prepare a Departmental Trading and Profit and Loss Account & General Profit and Loss Account for the year ended 31-12-2014 of M/s Andhra & Company where department A sells goods to department B on Normal selling price.

Particulars	Dept. A	Dept. B
Opening stock	175,000	-
Purchases	4,025,000	350,000
Inter Transfer of Goods	-	1,225,000
Wages	175,000	280,000
Electricity Expenses	17,500	245,000
Closing Stock (at cost)	875,000	315,000
Sales	4,025,000	2,625,000
Office Expenses	35,000	28,000
Combined Expenses for both Department
Salaries (2:1 Ratio)	472,500
Printing and Stationery Expenses (3:1 Ratio)	157,500
Advertisement Expenses ( Sale Ratio)	1,400,000
Depreciation (1:3 Ratio)	21,000

Solution

M/s Andhra & Company

Departmental Trading and Profit and Loss Account

For the year ended 31-12-2014

Particulars	Dept. A	Dept. B	Particulars	Dept. A	Dept. B
To Opening Stock To Purchases To Transfer from A To Wages To Gross Profit c/d	175,000 4,025,000 175,000 1,750,000	-- 350,000 1,225,000 280,000 1,085,000	By Sales By Transfer to B By Closing Stock	4,025,000 1,225,000 875,000	2,625,000 ---- 315,000
Total	6,125,000	2,940,000	Total	6,125,000	2,940,000
To Electricity Expenses To Office Expenses To Salaries (2:1 ratio) To Printing & Stationery (3:1 Ratio) To Advertisement Exp. ( Sales Ratio 40.25 :26.25) To Depreciation (1:3 Ratio) To Net Profit	17,500 35,000 315,000 118,125 847,368 5,250 411,757	245,000 28,000 157,500 39,375 552,632 15,750 46,743	By Gross Profit b/d	1,750,000	1,085,000
Total	1,750,000	1,085,000	Total	1,750,000	1,085,000

General Profit and Loss Account

For the year ended 31-12-2014

Particulars	Dept. A	Particulars	Dept. B
To Stock reserve (Dept. B) To Net Profit c/d	81,667 376,833	By Departmental Net Profit b/d Dept. A411,757 Dept. B46,743 -------------	458,500
Total	458,500	Total	458,500