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Department Accounts


To increase efficiency and division of labor, departmentalization is an important aspect of every business entity. The chapter covers the accounting aspects of department, calculation of Profit and losses of Dependent departments and Independent departments. Inter-department transfers at profit (Transfer Pricing), rectification questions and Memorandum method of retail departments.

This chapter is small chapter with limited variety of questions and yet it is quiet important for CA Inter Group 1 exams.


  1. OTU provides you the classes in best quality with attached E-book containing 11 questions solved in class and 9 solved questions for your self practice.
  2. Moreover, you will be provided with E-Notes which is the notes that has been written during the class.
  3. While making your own notes, do not forget to prepare PTR page within each chapter, which will be given in class by the teacher. These PTR will act like a backbone while revising the whole chapter.
  4. Content of the class will cover the entire variety comprehensively including the study material and the previous examination papers.
  5. Also, do not avoid giving the test for this topic. This will help to assess your expertise level in the topic.


The student will be able to understand the topic comprehensively. He will be able to solve all type of questions very easily. The vivid methodology of CA Sonu Gupta Mam will help in becoming expert of this topic and her notes will help you to revise the topic very comfortably.

CA Sonu Gupta is a renowned Chartered Accountant, Educator, Humanitarian and a famous author since 1996 of teaching experience. Her unique teaching style has made many difficult topics and concept very easy to learn.
No students enrolled
No. of Classes4 Classes
Duration4.5 HR
Access TimeLife Time
LanguageHindi, English
Resources5 E-Notes

Table of Contents


Department Accounts E-Book

Department Accounts E-Notes

Class 1

Class 2

Class 3

Class 4

Test Series