A business may deal in several different products, or may be divided into a number of departments. The information already available may not be adequate to enable the business to discover whether each product or department is contributing its share to the profitability of the business. It may require additional information giving the details of the sales and purchases for each commodity or department. This information can most simply and readily be obtained by using analysis columns in the subsidiary books (day books) where a continuous analysis can be made as the original entries are recorded.
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