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Consignments Chapter 6 Allan R.Drebin. Consignee Books If Consignment profits are separately determined If consignment profits are not separately determined.

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Presentation on theme: "Consignments Chapter 6 Allan R.Drebin. Consignee Books If Consignment profits are separately determined If consignment profits are not separately determined."— 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 CashXXX

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

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

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

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.GreenXXX Freight outXXX

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: No entry  Charge by consignee for commissions on sales: No entry

10 Consignor’s Books If consignment profits are separately determined Remittance in settlement of account; CashXXX Consignment outXXX Consignment OutXXX 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: No entry

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: No entry  Remittance in settlement of accounts: CashXXX FreightXXX CommissionsXXX SalesXXX


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