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Consignments Chapter 6 Allan R.Drebin.

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Presentation on theme: "Consignments Chapter 6 Allan R.Drebin."— Presentation transcript:

1 Consignments Chapter 6 Allan R.Drebin

2 Consignee Books If Consignment profits are separately determined
If consignment profits are not separately determined.

3 If consignment profits are separately determined
Mengirim barang konsinyasi ke Consignor Memorandum Expenses of consignor identified with consignment: No entry Expenses of consignee chargeable to account of consignor: Consignment In- ….. XXX Cash XXX

4 If consignment profits are separately determined
Pada saat terjadi penjualan konsinyasi: Cash XXX Consigment In - …. XXX Charge by consignee for commission on sales: Consignment In …. XXX Commissions on Consignment Sale XX Remittance in settlement of accounts: Cash XXX

5 If consignment Profits are not separately determined
Saat kirim consignment goods dari cosignor: No entry Expenses of consignor identified: Expenses of consignee chargeable to account of consignor: Western Co XXX Cash XXX

6 If consignment Profits are not separately determined
Saat penjualan terjadi atas barang consignment: Cash XXX Sales XXX Purchases XXX Western Co. XXX Charge by consignee for commission on sales: No entry. Remittance in settlement of acconts: Cash XXX

7 Consignor’s Books If consignment profits are separately determined
If consignment profits are not separately determined.

8 Consignor’s Books If consignment profits are separately determined
Saat kirim barang konsinyasi: Consignment Out – R.Green XXX Merchandise Shipments on consign.XX Expenses of consignor identified with consignment: Consignment Out-R.Green XXX Freight out XXX

9 Consignor’s Books If consignment profits are separately determined
Expenses of consignee chargeable to account of consignor: No entry Sales of consignment sales by consignee: Charge by consignee for commissions on sales:

10 Consignor’s Books If consignment profits are separately determined
Remittance in settlement of account; Cash XXX Consignment out XXX Consignment Out XXX Consignment Income XXX

11 Consignor’s Books If consignment profits are not separately determined
Saat Pengiriman barang konsinyasi: Buat memorandum Expenses of consignor identified with consigment: No entry Expenses of consignee chargeable to account:

12 Consignor’s Books If consignment profits are not separately determined
Saat terjadi penjualan barang konsinyasi: No entry Charge by consignee for commission on sales: Remittance in settlement of accounts: Cash XXX Freight XXX Commissions XXX Sales XXX


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