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Zorluk: OrtaAllocation and Apportionment of Expenses among Departments

Zeno Enterprises operates three departments: Department Alpha, Department Beta, and Department Gamma. During the financial year ended 31st December 2025, total Rent and Rates paid was ₦270,000₦270,000, which includes a prepayment of ₦30,000₦30,000 for the following year. The floor space occupied by the departments is 500 m2500\text{ m}^2 for Alpha, 300 m2300\text{ m}^2 for Beta, and 400 m2400\text{ m}^2 for Gamma. What is the amount of Rent and Rates to be apportioned to Department Beta?

Cevap: 60000 ₦

Cevap

The amount of Rent and Rates apportioned to Department Beta is ₦60,000₦60,000.
Rent and Rates are apportioned using floor space occupied as the equitable basis. The actual expense incurred for the accounting year is ₦270,000−₦30,000=₦240,000₦270,000 - ₦30,000 = ₦240,000. Department Beta occupies 300 m2300\text{ m}^2 out of a total 1,200 m21,200\text{ m}^2, so its share is 3001,200×₦240,000=₦60,000\frac{300}{1,200} \times ₦240,000 = ₦60,000.

Adım Adım Çözüm

1
Calculate the net Rent and Rates expense for the financial year
₦240,000₦240,000
Prepayments relate to the subsequent financial period and must be deducted from cash paid to arrive at the actual expense incurred for the period.
2
Calculate total floor space occupied across all departments
1,200 m21,200\text{ m}^2
Rent and Rates expenses are equitably apportioned on the basis of floor area occupied.
3
Calculate Department Beta's share of the net Rent and Rates expense
₦60,000₦60,000
Multiply the net rent expense by Department Beta's fraction of the total floor space: 300 m21,200 m2×₦240,000=₦60,000\frac{300\text{ m}^2}{1,200\text{ m}^2} \times ₦240,000 = ₦60,000.

Anahtar Kavram

Apportionment of Rent and Rates based on floor area after adjusting for prepaid expenses.
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Konular

Allocation and Apportionment of Expenses among Departments

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