Concept:Departmental accounts are prepared to measure the performance of each department separately.
Explanation:The main objective is to determine the profit or loss made by each department.
This allows management to compare the results of different departments.
It also helps identify strong and weak departments for better decision-making.
Option A is not correct because it refers to the entire enterprise, not individual departments.
Option C is not correct because it is about the general cost of running the organisation.
Option D is not correct because departmental losses are not meant to be offset.
Therefore, the correct option is B.
Answer:B. ascertain the amount of profits or losses for each department