Branch Accounting
  
Setting up individual accounts for each branch of a large organization to provide more granular accounting and analysis.
Hogwarts was bleeding money, but Dumbledore couldn’t figure out why. To get a better sense, he implemented a branch accounting system to track expenses for each of the school’s houses: Gryffindor, Hufflepuff, Ravenclaw, and Slytherin. Upon further analysis, it became apparent that Hogwarts’ cash flows were being drained because Gryffindor was spending entirely too much on beauty spells, including “Luminus Boltus Scar Concealerum.”