Consignment

 

consignment Account , Basics of consignment Account
Consignment Accounts

Consignment Concept A Delhi  m Business  karta h .A  ne 1 Agent
 Appoint kar rakha h B jo Mumbai m Business karta h to A Principal h. B Agent h. 
A delhi se goods send karega  B ko. B inko Sale kareinga  badle m B ko Kya milegi Commission
is Chapter A ko Consignor boltein h, Consignor hota h, who semd the goods.
B ko Consignee boltein h, Consignee hota h,  who sold goods on behalf of 
Consignor.saara ka Risk A ka h,  Saarey Expense A k h, chaye Profit ya losss ho A bear karega.
 is Shipment ko Consignment boltein h. ya fir Consignment matlab hota h
1 tarah se lots of goods 
A, B ko Performa send karta h jisko boltein Account sales
, Account Sales k iss parformein m sales hoti h, commission hoti h, 
B k expenses hotein h aur Advance bhi hota h
iss purey performey ko hi Account Sales boltein h



A of Delhi sent 200 machines @ Rs of 500 each to B of mumbai.
 A spent Rs 5000 as loading charges & Rs 3000 as carriage.
B Receive the Consignment and sent Rs 20000 as advance
 against the consignment . Bincur Rs 3000 as unloading charges 
& Rs 1000 as insurance. B sold 150 machines @ Rs 700 each
 & 150 machines @ Rs 800 each. these entitled to a commission
of 10% on sale

Basics of Accounting

Note: aap sabhi students kisi book ko refer kark daily home work kiya kijiye
same Question jaisa karwaya h waisa hi kijiye 2 Q solved kijiye
1 Question and other illustration
Consignment come in first year & CPT/CA foundation




















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