Question

distinguish between branch account and departmental account

Answer 1

1. Departmental trading with their Head Office is conducted under the same roof although each department deals with a separate line of activity.
2. The chief executive who is to keep a constant watch over the departments supervises closely and controls effectively.
3. Functional division is possible in case of departmental trading which is a must for the existence of a department.
4. Allocation of common expenses is the primary consideration in case of a departmental trading.


1. Branch trading is conducted in different parts of the country under the Head Office dealing with usually the same line of activity.
2. Control is practically un-practicable in case of a far-off branch since it is not possible for the Head Office to keep a constant watch.
3. It is not possible in case of a branch trading.
4. Allocation of common expenses does not arise in case of branch accounting.

Answer 2

Here is your answer....

Difference Departmental Accounts:
1. Departmental accounting presents the trading results of each individual department.
2. Departmental Accounting is practically a segment of accounts.

Difference Branch Accounts:
1. Branch accounting presents the trading results of each individual branch.
2. Branch Accounting is a condensa­tion of accounts.

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