Exam MB-310 topic 1 question 131 discussion

=> 1. A. Advertising expense account: The advertising expense account is the source because it contains the total advertising expense that needs to be allocated across departments based on their sales proportions. => 2. A. Advertising expense account: The offset account is the advertising expense account because, after allocating the expense to department-specific accounts, the original amount in the source advertising expense account is offset (cleared) to avoid double-counting the expense. .=> 3. A. Advertising expense account with department financial dimension: The destination accounts are advertising expense accounts tagged with the department financial dimension. This allows the advertising expense to be distributed to each department’s specific expense account based on their sales proportion.=> 4. A. Basis: The "Basis" method allows for dynamic allocation based on a specified criterion, such as the balance of another account (in this case, the sales revenue account for each department). For example, if Department A has 40% of total sales, it receives 40% of the advertising expense.

Hello, Can someone help me understand why Source and Offset are the both Sales revenue accounts? I was thinking source should be Sales, Offset Adv exp account. Thank you!