Accounting for Consignment Sales By Market Sindang Cooperative in Jakarta

Alfi Falahudien


Consignment sales are a way of sales made by way of mer-chandise entrusted to intermediaries in which the interme-diary or commonly called the commissioners will get a com-mission from items sold. Consignment Sales by companiesin this pengamanat (consignor) as the party that submit-ted the goods (the owner) and commissioner (consignee) asthe party receiving the goods. The recording system onconsignment sales is divided into two, namely recorded sep-arately and (not) if the transaction is recorded separatelyorganized consignment separately, then the commissionerestablish an account "Goods Commission" and the consign-ment for transactions conducted (no) was recorded sepa-rately from the regular sale, then to sales recorded in theaccount "Sales Results". At Sindang Cooperative Marketin Jakarta using the recording system (not) be recordedseparately. Penamaan File: 21206292

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