Financial Accounting- Consignment Account - Sem II B.com I.pptx
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The document discusses different types of commissions in consignment accounting. Consignment accounting involves one person sending goods to another person to sell on their behalf, with the sender called the consignor and receiver the consignee. The consignee sells the goods and receives a commission based on sales. There are three types of commissions: ordinary commission which is a fixed percentage of gross sales; del-credere commission which is an additional commission for selling goods on credit; and special commission which is earned for selling goods above the normal price.
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This document discusses consignment accounts and the consignment process. It defines key terms like consignor, consignee, account sales, pro-forma invoice. It explains that in a consignment, the consignor retains ownership of goods and sends them to a consignee to sell on their behalf. The consignee is entitled to commission and can deduct expenses from sale proceeds. Unsold goods are returned to the consignor. The relationship is one of principal and agent, not debtor and creditor. The document provides examples of consignment and outlines the operating cycle and features of consignment arrangements.
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This document provides an overview of consignment accounting. It defines key terms like consignor, consignee and consignment. It describes the accounting treatment in the books of the consignor and consignee. There are two main methods for accounting for consignments - cost price method and invoice price method. Unsold consignment stock is valued at the lower of cost or market price in the consignor's balance sheet.
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This document provides an overview of consignment accounting. It defines key terms like consignor, consignee and consignment. It describes the accounting treatment in the books of the consignor and consignee. There are two main methods for recording consignment transactions - cost price method and invoice price method. The document also discusses types of commissions, expenses, losses and valuation of unsold consignment stock.
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This document discusses accounting for consignment transactions. It defines consignment as goods sent by a principal (consignor) to an agent (consignee) for sale. The consignor retains ownership but transfers possession. It outlines features like risk, profit/loss allocation, and invoices/account sales used. It describes different types of commissions paid to consignees like ordinary, del credere, and overriding. Finally, it distinguishes between recurring/indirect and non-recurring/direct expenses as well as normal and abnormal losses related to consignment transactions.
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The document provides information about accounting for consignment transactions. It defines key terms like consignor, consignee and discusses the differences between a sale and consignment. It explains how to account for consignment transactions in the books of the consignor and consignee, including valuation of stock, types of commissions, and account sales statements. Worked examples are provided to illustrate the accounting entries.
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Syllabus
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2. Satheesh Gopi, Basic Civil Engineering, Pearson Publishers.
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9
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