Departmental Information Cannot Be Added to a Journal Entry When

Departmental information cannot be added to a journal entry when -

A) balance sheet accounts are involved because departmental accounting applies only to income and expense accounts
B) you forgot to add the department for the supplier or customer in the ledger record
C) the entry uses only linked accounts and more than one department is involved in the transaction
D) a sale uses more than one revenue account or a purchase uses more than one expense account