Henik Plc has departments A and B and has made the following information available concerning its operations;
\(\begin{array}{c|c} & \text{Departmental A} & \text{Departmental B} \\ \hline \text{Turn over} & ₦100,00 & ₦80,000\\ \text{Commission} & ₦3,600 & & \\ \text{Rent} & ₦6,000 & & \\ \text{Flor space}& & 200m^2 & 100m^2 \end{array}\)
Rent apportioned to Department B is

The entries to record goods bought for cash are: debit

Carriage inwards is posted to

Repairs to air conditioners was debited to office equipment account. This is an error of

The practice of identifying with one constant approach where a number of approach exist for solving an accounting problem is the convention of