Good

2. Qualified both CA & CS in First attempt.
CA. CS. ANSHUL AGRAWAL
Director & Educator Leader – Unacademy CA
Taught thousands of students more 10 years.
Ranking as #1 Educator on Unacademy for CA.
MERIT RANKER in 12th Standard.
First & Only CA Educator to be watched for 165 Million+
minutes & 70,000+ followers
Subjects Taught CA-Foundation Accounts
CA-Intermediate Accounting & Costing

7. 1
2
3
4
5
6
7 8 9 10
11
12
13
15 Marks

8. ❑ SERIES OF MARATHON is better than ONE STRECHED MARATHON.
❑ All topics systematically covered in daily revisions. It gives you time for other subjects & self studies.
❑ Complete conceptual explanation.
❑ Ample of Questions to be practiced. Meticulously handpicked and selected, some crafted by me.
❑ Self Assessment in between of session.
❑ Uniform timing – adequate break.
❑ PDF Notes will be uploaded daily before 4pm for my 7pm session. You can download and print.
❑ FREE Full Syllabus Test 21st June 2023 with evaluation class on next day.
❑ Lots of Motivation throughout all the sessions.
❑ Anshul Sir’s USP – Warm Up session on examination day.

9. Empowering all CA students
India’s first FREE Video Library
Direct Links for Marathons Notes
▪ Links of all Marathons
▪ Marathon Notes
▪ ICAI RTP/MTP/PYQ/Study Material
Connecting link between ‘YOU’ & ‘ME’ till exams

10. REVISION STRATEGY
#1: DURING MARATHON SESSION
(a) Do conceptual revision
(b) Solve Questions along with me
(c) Be Participative throughout the session
(d) Take up Self Assessment
#2: AFTER MARATHON SESSION
(a) Solve additional questions of the topic done
(b) Study for 3 to 4 Hours and complete those topics
#3: Make the Best use of 18th June 2023 i.e. Self Study Day and revise
syllabus entirely.
#4: Take up Full Syllabus Test on 21st June 2023 > Evaluate > work on
your weaknesses / gap areas.

11. CONSIGMENT ACCOUNTS
ICAI EXAM PAPER ANALYSIS
EXAM MARKS
MAY’18 10M Q2(a)
NOV’18 10M Q4(a)
MAY’19 - -
NOV’19 10M Q3(a)
DEC’20 5M Q3(a)
JAN’21 10M Q3(a)
JULY’21 10M Q3(c)
DEC’21 - -
JUNE’22 10M Q3(a)
DEC’22 - -
JUNE’23 ?

12. Marketing
Distribution

13. Producer/Manufacturer
/ Wholeseller
“CONSIGNOR” (C’or)
Owner of the Goods
Possesses all Risks and
Rewards
Principal to C’ee
Retailer
“CONSIGNEE” (C’ee)
Possessor of the Goods
Agent of C’or
C’or consigns goods to consignee along with proforma invoice
C’ee may give avance to C’or (Cash / Cheque / Bills of Exch.)
C’ee remits final remittance along with Account Current
B2B
Consignment Sale
B2C
Ordinary Sale
Customer
Sells goods to
-
-
-
WIN -
WIN

14. Difference between Ordinary Sale & Consignment Sale
ORDINARY SALE
POINT OF
DIFFERENCE
CONSIGNMENT SALE
Ownership is transferred from seller to buyer. Transfer of
Ownership
Ownership rests with the consignor till the goods
are sold by consignee.
The relationship of the parties is of a seller and
buyer. Relation in Parties
The relationship of the parties is of a principal
and agent.
Sale Invoice is prepared by a seller. Originating
Document
Proforma Invoice is prepared by consignor.
Buyer is liable to pay amount mentioned in the
Sales Invoice. Liability
Consignee is not liable to pay amount mentioned
in the Proforma Invoice.
Buyer bears the loss, if any after the delivery of
goods. Loss of Goods
Consignor bears the loss of goods held by
consignee.
Buyer can return the goods to the seller only if
terms of sale so provides. Return Policy
Consignee can return the unsold goods to the
consignor.
specimen
- -
- ~ -
I
- -
- -

15. TYPES OF
COMMISSIONS
NORMAL/
ORDINARY
COMMISSION
SPECIAL /
OVERRIDING
COMMISSION
DEL-CREDERE
COMMISSION
• It is a commission offered
by Consignor to Consignee
for his agency services.
• It may be either as % of
total sales or
• Fixed amount / unit sold.
• It is an additional commission
offered by Consignor to
Consignee to ‘Promote Sales’.
Total Sales = Qty. Sold x SP/unit
• It is an additional commission
offered by Consignor to
Consignee to bear the risk of
bad debts.
• It is given on Total Sales and
not just credit sales.
Increase

17. ICAI Dec’20 Exam Q3(a) 5M
1 BOX
1 x
400 Boxes
consignor
-
Abnormal loss
399
-----
-
-
NL DCC
400 -
1 =
399-370 =
23

18. In the
Books of Maya-consignor
Dr. consignment Account 2.
particulars Amt- particulars A
rat
To Goods sent on con. 12,00,00 By Abnormal loss (WN1) 3,500
(400x3000)
Tocash/Bank a (400x500) 2,00,000 By ins. Claims 2700
To
consignest, (Exp.) 3,12,000 By P2L84 (Netloss) 800
T
o
consigneest, (comm 72,158
By consigner (sales) 24,05,000
TO POLS. (Profit)
*
740,350 (65x370x100)
By cons. Stock (WN2) 116,000
25,24,500 25.24.550

19. WNI: Calculation
of Abnormal loss (costories
GROSSLOSS (3000 + 500) =
3500 Ab.LOSSH --Dr.
to
consignment
sta
↳- Insurance claim (E2700) cash/Bank Ht-Ar
to Ab. Loss Its
-
o
NET LOSS -800 P&L2. - Dr
TO Ab. Loss atc.

20. WN28 Stock with
consigne
Value of
CS =
CP/IPOJCS
+
Prop. Exp. of Cor + Prop. NRE
o cier
>
=(29x3000) + (29x500) + (x
29
=
87,000 + 14,500 +14,500
=
116,000 (P)
<30ty.
=
400 -
1 =
399-370
=
29

21. ICAI Study
Material
Illustration-6
-
2000 6000
XDD. consigner
calculation -
of Freight
DDD
22000,
1 k9.) -
- -
Rec. Exp
(6000xY2kg)

22. In the Books of consignor
DU-
consignmentat a.
Particulars Amt particula Amtr
T
o Goods senton con.H 56,000 By Ab. Loss (CN) 515
(2000x (0)+
(6000 x 6)
TO consigners. 1440
By consigners (Sales) 50,500
I
21.[(2000x15) +
(6000x7] (1520x15) + (4000x7)
To
consignerd, (Comm) 2,525
T
o
consignett 600 By cons. Stock (WN2) 16,915
TO D2L2, 7365
67,930 67,930

23. DU- consigner se 2.
Particular Amt- Particulars Aet.
T
o
consignment4. 50,500 BY consignmentat 1440
By consignmento 2525
By consignmentof 600
By cash/Bank 2
*
45,935
50,500 50,500
WNCS Ab.Loss: -
Gross loss (50x10) +
2%(50x 15) >
515
-> Insurance clairst -S
6 Net Loss 65
-
-

24. Wie:
Closing stock
1kg. 1/2kg.
c.
s.ty. 458 2000
(2000-5-1520) 26000-4000)
CP/IP
of CS 54580
=
12,000
(1) Prop. Exp. of Cou - -
1) Prop. NRE
of Lee (Feight) -135 [280
27. (45x15) 2%(2000x 7)
-
-635 =
12,280
--

26. ICAI Study Material Q1
mended
- -

31. N2
-
-
- = -
-
-
-

32. Inthe
Books
of consignor
D5:
consignmentAccount
e.
particulars Acet- Particulars A
mt.
T
o cash/Bank H 12,000
BY consignerok 120,000
-
T
o
consigneest, (Expl 9600
By Goods senton son. 30,000
T
o Goods sent
oncon. 150,000
By Ab.lossst. (WNI) 13,200
To
consigned, 13,125 By losing stock (CON2) 24,300
T
o Stock Reserve 4500
By P2L4.. 1725
1
189,225 189,225

33. consigner Account
D5: e.
particulars Acet- Particulars A
mt.
T
o
consignmentis 120,000 By consignmento 9600
By consignment
t 13,125
By cash, Bankste 97,275
120,000 120,000
NC
=
10%x
sales atIP 112,520 = 11,25P
Sc
=
25%x Excess/Profit
750r=
5
13,125
-

34. CP I ↳ = IP I P =
Sp
100 I 25 I 125
GSOC (100%) 120,000
+
30,000 =
150,000
Sold (75%) -
112,500 I 7500 =
120,000
Loss (10%) 12,000 -
15,000
CS (15%) + - 22,500
WNL) Ab. Loss
·
G20ssLoss (12,000 +
1200) 13,200
c) Insurance claims
#
2000)
% Net LOSS E1200

35. ww2) closing stock
valwofes =
CP/IP of CS +
Prop. Exp. of Cor+Prop. NRE
of Ciel
=
22,500 +
(12,000 x 15%) +
0
=
22,500 + 1800
=
24,300((p)
includes
loading 4500

36. ICAI Study Material Illustration-2
ACCOUNTING IN THE BOOKS OF CONSIGNEE
BOE(Drawer)
C02 Cel
I=
-
-
-
-
-
DD -
GPOct'19

37. Inthe
Books of consigne
-
soumal Entires
03107119
Fonsignoust, -
Dr 30,000
&
T
o BUS
Payableo, 30,000
Being bill accepted)
03/07/19 consignoree
- Dr. 2800
2800
T
o cash/Bank st
Being exps.paid).
06110119 Bills Payablea-Dr. 30,000
T
o cash/Bank & 30,000
·Being bill honoured).
31/12/19 Cash/Bank/D1. 4,-Dr.55,000
to
consignorsts 55,000
Being goods sold)

38. consignoret,
3)112119 consignoush-Dr. 5500
5500
↳Being comm. becomes dues.
5500
to commissiona
or
sot
3112119 consignores
- - 600
600
600
T
o Debtors Hs
Being Bad Debts accounted).
31/12/19 consignora-Ar. 16,100
16,100
to cash/Bank st
Being final settlementdone

39. ADDITIONAL SUGGESTED QUESTIONS
NON PLUS LEARNERS PLUS LEARNERS
ICAI SM Illu.3 ICAI SM Illu.3
ICAI SM Illu.5 ICAI SM Illu.5
ICAI SM Q4 ICAI SM Q4
ICAI MTP Nov21 ICAI MTP Nov21
Q4/AAA/152
Q6/AAA/153
Q8/AAA/152
Q9/AAA/152 – SC
Q10/AAA/152 – NL

42. Warm-up Batch for CA – INTERMEDIATE GROUP-1 for May 2024 Examination
on Unacademy PLUS starting in MID JULY 2023
SPECIAL BATCH FOR CA-FOUNDATION JUNE 2023 APPEARED STUDENTS
Best way to utilize your Time | Prepare Yourself for BIGGER TARGET – CA-INTER MAY 2024
DETAILED TIME-TABLE WILL BE ANNOUNCED SOON!!!
Buy Unacademy Plus subscription for CA-Intermediate TODAY
Use code ANSHUL to avail maximum Discount
CA-INTER BATCH
UNDER NEW
SYLLABUS OF
ICAI

43. HIGHLIGHTS OF WARM UP BATCH
A batch that introduces you to new subjects of CA-Intermediate
Best way to utilize time after exam and before result
Introduction of all subjects of Group-1 under NEW SYLLABUS
Objective is to give early start in CA-Intermediate in this special batch
Target CA-Intermediate May 2024 exam
Colored notes given in PDF format
You can watch classes either LIVE or Recorded, as convenient
One subscription gives access to all the batches with unlimited watchtime
Regular batch for CA-Intermediate “EKAGRATA” to start after
CA-Foundation result
One Subscription gives access to entire plus content
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44. UNACADEMY SUBSCRIPTIONS FOR CA-INTERMEDIATE
While taking Unacademy Subscription Use Code
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45. UNACADEMY SUBSCRIPTIONS FOR CA-INTERMEDIATE
While taking Unacademy Subscription Use Code
ANSHUL
It will be Beginning for OTHERS…. Not for YOU!!!