Why don't you use standard modules:
For services you can use product module;
For rendered services you have invoice or sale order;
For departments look at analityc accounting - you can set a analityc chart 
where you assign an account for each department.

If the basic funcionality doen't completely fit your needs, you can extend 
those objects. It would be easier than creating new ones.




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http://www.openobject.com/forum/viewtopic.php?p=35399#35399

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