CONSIGNMENTS
Pihak Consignee :
Terhindar dari resiko barang tidak laku /
kadaluarsa / busuk/rusak
Terhindar dari resiko fluktuasi harga
Mengurangi investasi modal kerja, karena
investasi persediaan ditanggung oleh consignor
Lanjutan
Pihak Consignor :
Memperoleh jaringan pemasaran yang sudah mapan
Mengurangi investasi dibidang pemasaran
Harga jual dapat dikendalikan oleh consignor karena
kepemilikan barang masih ditangannya, pihak
consignee hanya menerima komisi
ACCOUNTING FOR THE CONSIGNMENT :
Consignee’s books
No. If consignment profits are separately determined If consignment profits are not separately
1 (Memorandum) (Memorandum) determined
2 No entry No entry
3 Consignment in – Sharp .... 2.500 Sharp ……………………... 2.500
Cash …………………………. 2.500 Cash ………………………….. 2.500
4 Cash ………………….. 85.000 Cash …………………… 85.000
Consignment in – Sharp ……. 85.000 Sales …………………………. 85.000
Consignor’s books
No. If consignment profits are separately determined If consignment profits are not separately determined
1 (Memorandum) (Memorandum)
Consignment out – DE …. 50.000 Received 10 TV sets from Suny on consignment to be
Merchandise shipments on sold at Rp 8,5 juta. Commission allowed is 20%.
Consignment ………………….. 50.000
2 Consignment out – DE …. 6.000 No entry
Freight out / cash ……………. 6.000
3 No entry No entry
4 Cash ………………….. 65.500 Cash …………………… 65.500
Consignment out – DE .. 19.500 Freight ………………… 2.500
Consignment out – DE ……… 85.000 Commissions ………….. 17.000
Sales …………………………. 85.000
Consignment out – DE … 9.500
Consignment income …..……. 9.500
Laporan Penjualan Konsinyasi
No : 12345
Dunia Elektronik (DE)
Mangga Dua, Jakarta
Account Sales
Date :
Sales for account of : Sharp Indonesia (SI)
Bekasi, West Java
Account sales : 10 TV sets, model PASRAH
DATE EXPLANATION AMOUNT
Sales : 10 TV sets @ Rp 8.500.000,- Rp 85.000.000
Balance 65.500.000
Remittance enclosed 65.500.000
Balance due -
Lanjutan
Apabila TV yang terjual hanya 6 unit, maka penghitungan & jurnal
yang dibutuhkan adalah sbb :
Consignee’s books
No. If consignment profits are separately If consignment profits are not separately
1 (Memorandum) determined (Memorandum)determined
2 No entry No entry
3 Consignment in – Sharp .... 2.500 Sharp ……………………... 2.500
Cash …………………………. 2.500 Cash ………………………….. 2.500
4 Cash ………………….. 51.000 Cash …………………… 51.000
Consignment in – Sharp ……. 51.000 Sales …………………………. 51.000
No. If consignment profits are separately determined If consignment profits are not separately determined
1 (Memorandum) (Memorandum)
Merchandise shipments on
3 No entry No entry
Merchandise on con -