# accounting, departmental accounts

P/S: Pls help me to solve this problem. i really don't get it and i have to present the answer in front of the classroom by next week.

from the following list of balances you are required to prepare a departmental trading and profit and loss account in columnar form for the year ended 31 march 20x5, in respect of the business carried on under the name of Jack's Superstores:

\$ \$
Rent and business rates 9,300
delivery expenses 3,600
commission 10,000
insurance 1,800
purchases: dept A 101,300
B 81,200
C 62,900
245,400

Salaries & wages 91,200
Sales: dept A 180,000
B 138,000
C 82,000
400,000

Depreciation 4,200
Opening Stock: dept A 27,100
B 21,410
C 17,060
65,570

admin. & gen. expenses 19,800
Closing stock: dept A 23,590
B 15,360
C 18,200
57,150

Except as follows, expenses are to be apportioned equally between the departments:

Delivery expenses - proportionate to sales.
commission- 2 1/2 per cent of sales.
salaries & wages; insurance - in the proportion of 3:2:1.
Discounts received- 1 per cent of purchases.

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