摘要:Consignment sales are a way of leaving the merchandise to intermediaries,where the intermediaries are usually called commissioners will get acommission from the goods sold. Sales of consigned goods separately using therecording system and records are not separate. In scientific writing, the writerwanted to know how the consignment sales gains seen from the perspective ofthe commissioner and pengamanat, piha methods used by the commissioner, aswell as the income difference between consignment sales and regular sales.After conducting research and analyzing them, the authors draw the conclusionthat the Pharmacy Hara has not made the listing in accordance with acceptedmethods of accounting and does not provide a clear separation between regularconsignment sales and sales.