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Zorluk: KolayPreparation of Departmental Trading, Profit and Loss Accounts

Kano Electronics Enterprise operates two departments: Department A and Department B. For the accounting year ended 31 December 2025, the total sales turnover for the business was ₦500,000, of which Department A generated ₦300,000 and Department B generated ₦200,000. Total advertising expenses of ₦50,000 were incurred and are to be apportioned between the two departments on the basis of sales turnover. What is the amount of advertising expense apportioned to Department A?

Cevap: 30000 ₦

Cevap

The amount of advertising expense apportioned to Department A is ₦30,000.
Advertising expenses are apportioned to departments based on their share of total turnover. Department A contributes ₦300,000 out of a total ₦500,000 sales (60%). Therefore, 60% of the ₦50,000 advertising expense equals ₦30,000.

Adım Adım Çözüm

1
Determine the proportion of sales generated by Department A relative to total business turnover.
Department A ratio = ₦300,000 / ₦500,000 = 0.60 (or 60%).
Advertising expenses are apportioned according to sales turnover.
2
Calculate Department A's share of the total advertising expense.
Apportioned expense = ₦50,000 × 0.60 = ₦30,000.
Applying the turnover proportion to the total expense yields the departmental charge.

Anahtar Kavram

Apportionment of general operating expenses based on turnover in departmental profit and loss accounts.
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Preparation of Departmental Trading, Profit and Loss Accounts

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