Concept:Departmental accounts are prepared to measure the profit or loss made by each separate department within an organisation.
Explanation:The aim is not just to know the total business result, but to break it down department by department.
By isolating income and expenses for each department, the accountant can identify which department is profitable and which is not.
This helps management compare departmental performance and make better decisions.
Options A, C, and D describe the whole enterprise or other managerial concerns, not the specific purpose of departmental accounting.
Answer:B. Ascertain the amount of profit or loss for each department.