Cost Center & Cost Category in Tally Prime Tamil | Pre-Defined Cost Center| Department-wise Entries 

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Cost categories are useful for organisations that require allocation of revenue and non-revenue items to parallel sets of cost centres. By allocating expenses to parallel Cost Centres under different categories, you are simply assigning the amounts to them; the amount does not increase
Cost centers are typical business units that incur costs but only indirectly contribute to revenue generation. For example, consider a company's legal department, accounting department, research and development, advertising, marketing, and customer service a cost center.