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Video Source: www.youtube.com/watch?v=ozB0rJn2k8c
In This Video We Will Discuss CA Intermediate Accounts Departmental Accounting all Concepts, Problems and Examples for CA Intermediate and CA Intermediate Accounts Chapter 12 have been discussed by Chandan Poddar Sir For CA Intermediate Grooming Education. • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐.๐ ๐๐จ๐ญ๐ก ๐๐ซ๐จ๐ฎ๐ฉ • https://www.escholars.in/p/ca-interme... • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐.๐: ๐๐ซ๐จ๐ฎ๐ฉ ๐ • https://www.escholars.in/p/ca-inter-g... • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐.๐: ๐๐ซ๐จ๐ฎ๐ฉ ๐ • https://www.escholars.in/p/ca-inter-g... • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐๐๐ซ๐๐๐๐ญ ๐๐๐ฏ๐ข๐ฌ๐ข๐จ๐ง ๐๐จ๐จ๐ค๐ฌ • https://www.escholars.in/store/revisi... • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐๐ง๐๐ข๐ฏ๐ข๐๐ฎ๐๐ฅ ๐๐จ๐ฎ๐ซ๐ฌ๐๐ฌ • https://www.escholars.in/store/ca-int... • โซ ๐๐ ๐๐ง๐ญ๐๐ซ ๐๐ฎ๐ ๐ ๐๐ฌ๐ญ๐๐ ๐๐ง๐ฌ๐ฐ๐๐ซ๐ฌ • https://www.escholars.in/store/ca-int... • โซ ๐๐จ๐ฐ๐ง๐ฅ๐จ๐๐ ๐จ๐ฎ๐ซ ๐๐ฌ๐๐ก๐จ๐ฅ๐๐ซ๐ฌ ๐๐ ๐๐ฉ๐ฉ • https://play.google.com/store/apps/de... • Watch Next:- • โซ AS-12 Government Grant:- • • AS-12 Government Grant | Accounting S... • โซ Material Costing Chapter in Single Video:- • • Material Costing Complete Chapter | C... • Time Stamp: • 0:00 Intro • 0:08 Question 1 Departmental Accounting • 10:58 Question 2 • 14:59 Question 3 • 24:00 Question 4 • 29:41 Question 5 • 38:37 Question 6 • Departmental accounting is a system of accounting that maintains a separate book of account for every department or branch of a business enterprise. It is one where accounts are prepared and maintained for different departments of an organization on an individual basis for evaluating their results in a fair manner. These individual books of account are then consolidated together with accounts of the head office for preparation of financial statements of the business. Departmental accounting aims at recording all the expenses and revenues of each department in a separate book of accounts. It enables in measuring the profitability of every branch and detect if any department is underperforming than their capability. • Departmentalization is very beneficial for large scale organization for managing their activities and attainment of desired goals. Good departmentalization enables firms to easily identify their most crucial branches playing more important role in achieving results. It enables in bringing all necessary adjustments from time to time in case of any variation by finding out performance of each department. Departmental accounting is more favorable for these type of large scale firms than a single centralized accounting system. Single accounting system fails to properly account for divisional performance and therefore comparison of results at department level can’t be made. • Main objectives of departmental accounting are as given below: – • 1.Evaluation of individual performance of branches which facilitates in doing comparison of results. • 2.Detects financial position of every department in organization. • 3.Formulation of proper plans and strategies after knowing results of each branch. • 4.Calculation of remuneration and commission of managers of every department after knowing result of operations. • 5.Deciding appropriate actions after measuring the performances of all divisions. • 6.Assist in cost control by providing full detail information about business organization. • There are two methods that are used in departmental accounting: – • Where a separate set of books is maintained for every department. • Where all departmental accounts maintain columnar-wise collectively. • Where Individual Set Of Books Is Maintained • It is method under which every branch of an organization is regarded as separate unit and therefore individual book of accounts are prepared and maintained for every unit. At the end, financial result of every department is calculated and consolidated to find the overall performance and net result of whole organization. • To know about the courses and books that best suits your requirement call at our helpline number: ๐๐๐ ๐๐๐ ๐๐๐๐ • ๐๐ข๐ฌ๐ข๐ญ ๐๐ฎ๐ซ ๐๐๐๐ฌ๐ข๐ญ๐ to know more about the courses available: https://www.escholars.in/ • ๐๐จ๐ข๐ง ๐จ๐ฎ๐ซ ๐ญ๐๐ฅ๐๐ ๐ซ๐๐ฆ ๐๐ก๐๐ง๐ง๐๐ฅ ๐๐จ๐ซ ๐๐๐ข๐ฅ๐ฒ ๐ฎ๐ฉ๐๐๐ญ๐๐ฌ::: https://t.me/CAIntermediateGrooming • ๐ ๐๐๐๐๐จ๐จ๐ค ๐๐๐ ๐: / groomingeducationacademy • ๐๐ง๐ฌ๐ญ๐๐ ๐ซ๐๐ฆ ๐๐๐ ๐: https://www.instagram.com/groomingedu... • ๐๐ฐ๐ข๐ญ๐ญ๐๐ซ ๐๐๐ ๐: / academygrooming • ๐๐ข๐ง๐ค๐๐๐๐ง ๐๐๐ ๐: / grooming-education-academy • ๐๐ข๐ง๐ญ๐๐ซ๐๐ฌ๐ญ ๐๐๐ ๐: https://www.pinterest.de/groomingeduc... • #CAFoundation #Accounts #DepartmentalAccounting #ICAIModule #ChandanPoddar #Accounting
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