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所在平台: Udemy |
课程主页: https://www.udemy.com/course/departmental-account/
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课程名称：部门账户 课程概述： 本课程旨在介绍部门账户的概念、目的以及在企业管理中的应用。 **部门账户的定义：** 部门账户是指企业为了单独核算各部门的经营成果和财务状况而设置的会计账户。 **部门账户的目的：** 1. **单独核算各部门的利润/亏损：** 明确每个部门的盈利能力。 2. **确定各部门的财务状况：** 了解各部门的资产、负债和所有者权益。 3. **对比分析：** 将各部门的利润/亏损和财务状况与往年进行比较。 4. **经理薪酬确定：** 根据部门利润来确定部门经理的薪酬。 5. **制定未来发展政策：** 为企业的未来发展提供决策依据。 6. **加强部门管理：** 关注并提升各部门的经营效率。 **部门账户的益处：** 1. **明确盈亏状况：** 详细了解各部门的盈利能力。 2. **提升利润：** 有助于发现问题并采取措施提高利润。 3. **制定经营策略：** 为企业经营策略的制定提供支持。 4. **了解财务状况：** 掌握各部门的财务健康状况。 5. **提高员工效率：** 激励员工提升工作效率。 **部门与分部（Branch）的区别：** （课程未详细说明，但通常指部门是企业内部的业务单元，而分部是地理上或职能上相对独立的经营单位。） **所需报表：** 在准备部门账户时，需要为每个部门单独准备“制造、费用与利润账户”（Trading & P/L A/c），并使用单独的列进行反映。 **重要注意事项：** 1. **销售相关费用：** 与销售密切相关的费用（如广告费、销售折扣、坏账、销售佣金、运费等）应按照各部门的销售额比例进行分配。 2. **非销售相关费用：** 除销售费用外的其他费用，通常按照时间基础在各部门之间进行分配。 3. **指定分配比例的费用：** 如果问题中明确指出了费用的分配比例，则应严格按照该比例进行分配。
Departmental AccountsIntroduction of Departmental AccountMeaning of Departmental AccountObjects of Departmental Accounting 1. Determination of profit/loss of each department separately. 2. Ascertainment the financial position of each department. 3. Making comparison of the profit/loss and financial position of each department with the last year's position. 4. Determination of the wages of the manager on the basis of the profits of every department. 5. Preparation of the policy of future generation. 6. Taking care of each department.Profit of Departmental Accounting 1. To ascertain profit-loss. 2. Helpful in increasing profit. 3. Helpful in preparation of polices of the firm. 4. To know the financial position. 5. Helpful in work efficiency of employees.Difference between Department and BranchStatement Required: While preparing departmental accounts only "Trading & P/L A/c" is prepared separately for every department in separate columns. The following Trading & P/L A/c may be prepared.Departmental Trading and P/L AccountImportant Points:1. If the given expenses is related to the sales then such expenditure should be distributed over the department in the ratio of sales. For example - Advertisement expenses, discount allowed, bad debts, salesman commission, carriage outward or any other smiler expense related to sales. 2. If any expenses ‘other than selling' is specified in the question then such expenditure should be distributed on time Basis over the department. 3. If any expense is clearly specified for distribution purpose with specified ratio then expenses should be distributed on the basis of specified ratio.
