Departmental Accounts: JAMB Principles of Accounts Questions, Answers & Notes

What Departmental Accounts covers in the JAMB Principles of Accounts syllabus

Departmental accounts are prepared by a business with several departments, to find the profit or loss of each department separately (through departmental trading and profit-and-loss accounts). Expenses are direct/departmental (identifiable with, and charged directly to, a department, e.g. its own depreciation) or indirect/common (shared, e.g. rent, lighting), which must be apportioned on a fair basis reflecting each department's use — rent by floor area, sales staff salaries by sales/turnover, lighting by floor area or light points. Goods moved between departments are inter-departmental transfers. Total net profit = the sum of departmental gross profits − general expenses. Departmental accounts help management identify profitable and loss-making departments and guide decisions (expand, improve or close), improving control over the sections of the business.

For Departmental Accounts, JAMB expects you to be able to:

• Explain departmental accounts and their purpose
• Distinguish direct (departmental) and indirect (common) expenses
• Explain apportionment of common expenses and use for decisions

Key facts & revision notes: Departmental Accounts

These are the recurring points our Departmental Accounts questions test — revise them until each feels automatic, then practise the questions above to lock them in.

• Departmental accounts are prepared by a business operating several departments.
• Departmental accounts show the profit or loss of each department separately.
• Direct (departmental) expenses can be identified with and charged directly to a specific department.
• Indirect (common) expenses are shared among departments and must be apportioned.
• Apportionment is the sharing of common expenses among departments on a fair basis.
• Rent is often apportioned on the basis of the floor area (space) each department occupies.
• Lighting/heating can be apportioned by floor area or number of light points/usage.
• Departmental accounts help management identify which departments are profitable and which are making losses.
• A departmental trading account shows the gross profit of each department.
• Sales-related expenses like sales staff salaries are apportioned based on each department's sales/turnover.
• Departmental results guide management decisions like expanding, improving or closing a department.
• Inter-departmental transfers are goods moved from one department to another within the business.
• Total net profit = sum of departmental gross profits − general/common expenses (after apportionment).
• A consistently loss-making department may be reviewed, improved or closed based on the accounts.
• Depreciation of an asset is charged to the department that uses it (a direct/apportioned expense).
• Equal apportionment: #12,000 ÷ 2 = #6,000 each.
• Apportionment should be on a fair basis reflecting each department's use of or benefit from the expense.
• Departmental accounts improve control over the different sections/departments of a business.
• Direct expenses are charged directly to the department; indirect (common) ones are apportioned.
• The aim is to assess the performance and profitability of each department for better control.

Worked examples

Three Departmental Accounts questions with the answer and a short explanation, so you can see how the topic is set before you practise the full set.

How Departmental Accounts is tested in JAMB Principles of Accounts

Our Departmental Accounts bank holds 20 questions (7 medium, 13 hard). JAMB Principles of Accounts typically returns to Departmental Accounts year after year, so steady practice on this topic is high-value revision. Questions are multiple-choice with four options, and at UTME pace you get roughly 40 seconds each — which is why timed practice matters.

How to answer Departmental Accounts questions

Work the stem first and predict the answer before you look at the options; then eliminate the ones that contradict the key facts above. Watch for “which is not…”, “all of the above” and “except” style stems, which are where rushed candidates lose easy marks on Departmental Accounts. If a calculation or a precise definition is involved, work it from first principles rather than guessing from a half-remembered rule. When two options look right, re-read the stem for the qualifier that separates them — JAMB rarely repeats an option by accident. If you are still unsure, eliminate the two weakest choices to lift your odds, flag the question, and move on; never burn a full minute on one Principles of Accounts item when the exam gives you about forty seconds each. Then come back to flagged questions with whatever time remains. The single most reliable way to get faster at Departmental Accounts is repeated timed practice, so use the button above until the recurring patterns feel automatic.

Common mistakes to avoid in Departmental Accounts

The errors that cost marks on Departmental Accounts are usually careless rather than conceptual: misreading a negative stem, confusing two similar terms, or rushing a definition you actually know. Candidates also over-rely on “expo” and last-minute cramming instead of understanding the topic — which fails the moment JAMB rephrases a familiar idea. Treat every option as a claim to be checked against the facts above, keep your working tidy for any calculation, and don’t change a considered answer on a hunch. Above all, revise Departmental Accounts actively by answering questions, not just by re-reading notes — recall under time is what the exam rewards.

Frequently asked questions

Is Departmental Accounts part of the JAMB Principles of Accounts syllabus?

Yes. Departmental Accounts is a recognised topic in the JAMB Principles of Accounts syllabus, covering explain departmental accounts and their purpose. You should be able to recall its key facts and apply them to multiple-choice questions.

How many Departmental Accounts questions can I practise on Belmadeng?

There are 20 original, JAMB-standard Departmental Accounts questions in our free bank, each with the correct answer and a worked explanation. You can practise them untimed or as a timed test.

What are the most important points to know about Departmental Accounts?

Departmental accounts are prepared by a business with several departments, to find the profit or loss of each department separately (through departmental trading and profit-and-loss accounts). Expenses are direct/departmental (identifiable with, and charged directly to, a department, e.g. its own de…

How do I answer Departmental Accounts questions quickly in JAMB?

Read the stem carefully, eliminate clearly wrong options, and match the remaining choices to the key facts for Departmental Accounts. Practising timed Departmental Accounts questions builds the speed you need for UTME's pace of about 40 seconds per question.

Are these JAMB Principles of Accounts Departmental Accounts questions past questions or original?

They are original questions written to JAMB (UTME) standard and mapped to the official syllabus — not reproduced past papers. This keeps them legal to use freely while closely mirroring how the real exam tests the topic.

Where can I practise Departmental Accounts questions free without signing up?

Right here — tap “Start Departmental Accounts practice” on this page to begin instantly. Belmadeng's CBT practice is completely free and needs no sign-up, download or subscription.

About these questions: original, JAMB-standard items written from the official UTME Principles of Accounts syllabus (last reviewed 2026-09-18). Belmadeng is an independent study platform and is not affiliated with JAMB. Spotted an error? Use the report link.