This document provides an overview of accounting aspects of consignment and joint ventures. Consignment involves goods being sent by a consignor to a consignee to sell on their behalf, with the consignor remaining the owner. Joint ventures involve two or more parties collaborating on a temporary project while maintaining separate financial records. Key accounts include consignment, consignee, joint venture, and joint venture party accounts. Transactions are recorded differently depending on whether separate books are maintained for the joint venture.