摘要:Consignment sales is one among many ways in which producers in marketingtheir products by way of the goods entrusted to the sales agent (commission) tobe sold to consumers by providing a number of specific commissions. JatiMakmur Indomaret is one among the agents of the seller in the sale ofconsignment. Jati Makmur Indomaret cooperation with six suppliers and one ofthem is PT. Alam Sumbervita consignment with goods such as ice creamproducts, Indoeskrim. Jati Makmur Indomaret sales system using the method ofrecording consignment sales are not separated from regular sales, as well as inpreparing the consolidated profit and lose. So with these recording methods, theacquisition of profit between consignment sales with regular sales can notclearly known.