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 :
No. If consignment profits are separately determined If consignment profits are not separately determined
1 (Memorandum) (Memorandum)
2 No entry No entry
3 Consignment in – Suny .... 2.500 Suny ……………………... 2.500
Cash …………………………. 2.500 Cash ………………………….. 2.500
4 Cash ………………….. 85.000 Cash …………………… 85.000
Consignment in – Suny ……. 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 : July 10, 2002
Sales for account of : Suny Indonesia (SI)
Bekasi, West Java
Account sales : 10 TV sets, model TEGA
DATE EXPLANATION AMOUNT
6 Juni s/d 30 Juni 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 s/d Juni 2002 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 – Suny .... 2.500 Suny ……………………... 2.500
Cash …………………………. 2.500 Cash ………………………….. 2.500
4 Cash ………………….. 51.000 Cash …………………… 51.000
Consignment in – Suny ……. 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 -