 | Accounts coupled to profit and loss accounts. In cost-accounting the purpose is to charge the source of costs and profits to so-called cost centers and to allocate the costs and profits to costbearers. Other models of analytical accounting are possible. In the European normalized sheme, the first digit of an account number corresponds to an accounts class. Classes 8 and 9 are reserved for analytical accounting..Normally class 8 for the cost centers, class 9 for the class bearers. Amounts of the profit- and loss accounts are posted simultaneously on a cost bearer. Periodically or directly, the costs are allocated to cost bearers. The allocation key is a periodic struggle in many companies, notably in the budgetting fase of the internal departments. |
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| Analytical accounting |
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