ACCOUNTING TREATMENT IN consignment sales Golden Truly DEPARTMENT STORE AND ITS EFFECTS ON BUSINESS INCOME

Nina Sa tri

Abstract


Consignment sales is the delivery or
safekeeping of goods from the owner or other person act-
ing as sales agent by providing the commission. Property
of the goods, would still be the owner of the goods un-
til the goods are sold. In conjunction with consignment
sales, the owner of the goods referred to as pengamanat
(consignor) and the party who deposited the goods referred
to as the commissioner (consignee) or broker (commission
merchant). In scientic writing, the writer wanted to know
the accounting treatment for consignment sales imposed by
the Golden Truly DEPARTMENT STORE and the pre-
sentation of income statement in consignment sales made
??by Golden Truly DEPARTMENT STORE. In consign-
ment sales of which there are two methods of recording
methods in isolation and recording methods are not sep-
arate. Recording method used by the Golden Truly DE-
PARTMENT STORE is a method of recording is not sepa-
rate from the regular sales. From the analysis, a method of
recording is not separate from the regular sales used by the
Golden Truly DEPARTMENT STORE does not indicate
the identity of consignment sales. In presenting the income
statement using the method of recording is not separately
can produce the same net income generated by the method
of recording separatel

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