摘要：The purpose of this paper is the author wanted to know the nominal profitearned by the Standard Shop on sale of consigned goods, and how thecomparison method of consignment selling recording conducted by StandardStore. Consignment sales is a way of sales made by way of deposit ofmerchandise to intermediaries or commonly called the commissioner and willearn a commission from the goods sold to consumers In a consignment salethere are two recording methods used, ie a separate method and the method doesnot separate. Can be seen the difference in preparing the recording ofconsignment sales and the income statement separately with the recording ofconsignment sales and income reports are not separate. If made by a separatemethod so konsinysi profits and proceeds of sales income can be distinguishedand can be known in detail.
