A plain separation between departments used by the current company and systems the developer has only announced for later updates.
Marketing, Customer Service, shipping, warehouse work, R&D, and Software Development are live systems; Accounting and advanced warehouse automation remain roadmap items, not current departments.

E-Shop Tycoon connects marketing, customer support, shipping and software growth. The important distinction is whether a system exists in the current release or appears only on the developer's roadmap.
Current company functions
| Function | What it controls |
|---|---|
| Marketing | Campaigns that attract users and orders; costs vary by office |
| Customer Service | Refund handling and reputation-related customer issues |
| Shipping and warehouse | Stock, storage, packaging and delivery throughput |
| R&D | Research progression and access to later systems |
| Software Development | User capacity and acquisition improvements used to scale the site |
The beginner route uses R&D to unlock Software Development, then improves maximum user capacity before acquisition. Official patches show that these systems are still being balanced: 1.0.1 changed marketing costs, while 1.0.2 corrected research tiers that sometimes unlocked incorrectly after loading a save.
Announced, but not current
The August 10 roadmap lists a new Accounting Department, custom factories, dynamic loans, business contracts, advanced employee traits, additional warehouse equipment, custom difficulty, sandbox mode and more story events. The announcement gives no release dates.
Do not search the current office for an Accounting button or factory construction menu based on that announcement. These are planned additions. The live bank already has office-specific loan options from hotfix 1.0.6, but that is not the same as the roadmap's future dynamic-loan system.
Sources
QUICK ANSWERS
Questions players ask next
Is the Accounting Department available now?
The August 10 developer roadmap describes Accounting as an upcoming department, not a feature confirmed in the current build.
Is warehouse automation available now?
Forklifts and warehouse workers are live, but the developer lists advanced robotic warehouse automation as a future feature.
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Missing an answer—or found something outdated?
Send the exact game problem, platform, and version. Corrections are reviewed before expansion requests.