JAMB Principles of Accounts 1999 Question 44

The best method of allocating expenses among departments is to

1. A.allocate expenses to each department in proportion to the sales of that department
2. B.charge against each department those costs which are within its control
3. C.charge expenses against each department in proportion to the purchases of that department
4. D.allocate expenses to each section of the department in relation to the number of people.