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Which of the following expenses is apportioned between de...

Which of the following expenses is apportioned between departments based on sales?

A.

Discount received

B.

Electricity

C.

Carriage inwards

D.

Carriage outwards

Correct answer is D

The following are expenses which can be apportioned between departments based on sales
* Salesman's commission
* Discount allowed
* Bad debts
* Carriage Outwards
* Advertisement
* Packing expenses
* Provision for discount on debtors
* Traveling salesman's salary and commission