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Sort the responsibilities

Exercise and reference answers

Items
  1. Category
    Cost
    Item
    Costs only
  2. Category
    Cost
    Item
    Spending alone
  3. Category
    Revenue
    Item
    Revenues only
  4. Category
    Revenue
    Item
    Sales alone
  5. Category
    Profit
    Item
    Revenue and cost
  6. Category
    Profit
    Item
    A store branch
  7. Category
    Investment
    Item
    Profit, capital
Categories
  1. Cost
  2. Revenue
  3. Profit
  4. Investment
Instructions
Send each responsibility down the chute of the centre it defines.

Explanation

_Source: OpenStax Principles of Accounting Volume 2, Managerial Accounting (CC BY-NC-SA 4.0), Ch 9 'Responsibility Accounting and Decentralization', sections 9.1-9.4_
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