I have just returned to using Sage, I understand the nominal codes and the relevance to the CofA. However i have never really used the departments. The company uses varies nominal codes on the sales ledger to split down the various activities 4000-4006 but only uses NC 5000 for purchases and Dept 1-4 to split things out. I dont think this gives a true refelction of the P&L for each area of the business. Please can someone either correct me or give me an explaination that I can use to make it clear. I hope that makes sense?