The objective of a departmental account is to ascertain the amount of profits or losses for each department of an enterprise. This allows the management to analyze the performance of each department individually, and make informed decisions about resource allocation, cost-cutting measures, and expansion opportunities. By separating the expenses and revenues of each department, the management can understand the contribution of each department to the overall profitability of the enterprise. This helps in improving the efficiency and effectiveness of the organization, by identifying areas of improvement and focusing on profitable departments while minimizing losses.