P 6-3

Consignee
(Laba dipisah) (Laba tidak dipisah)
a. Memo Memo
b. No Entry No Entry
c. Advance to Consignor 1,000 Advance to Consignor 1,000
Cash 1,000 Cash
d. Cash 2,388 Cash 2,388
Consignment in 2,388 Sales
Consignment in 75 Consignor (Television, Inc) 75
Cash 75 Cash
Consignment in 597 Purchase 1,791
Commission Income 597 Consignor (Television, Inc)
e. Consignment in 240 Consignor (Television, Inc) 240
Cash 40 Cash
Advance to Consignor 200 Advance to Consignor
f. Consignment in 1,476 Consignor (Television, Inc) 1,476
Advance to Consignor 600 Advance to Consignor
Cash 876 Cash

Sales 2,388
Less: Commission 597
Reimbursement 40
Installation 75
Advance returned 200 912
1,476

Consignor
(Laba dipisah) (Laba tidak dipisah)
a. Consignment Out 2,100 Inventory on Consg 2,100
Inventory 2,100 Inventory
b. Consignment Out 165 Inventory on Consg 165
Cash 165 Cash
c. Cash 1,000 Cash 1,000
Advance from Consignee 1,000 Advance from Consignee
d. No Entry No Entry

e. Inventory 453 Inventory 453

Advance from Consignee 200 Inventory on Consg
Consignment Out 653 Advance from Consignee 200
f. Cash 876 Payable to Consignee
Advance from Consignee 600 Cash 876
Inventory 40 Installation Exp 75
Consignment Out 872 Commission Exp 597
Consignment Out 2,388 Inventory 40
Consignment Out 357 Advance from Consignee 600
Income from Consignment 357 Payable to Consignee 200
 Sales
Sales 2,388 COGS 1,359
Less: Advances from C 800 Inventory on Consg
Installation 75
Commission 597 Harga barang 1,260
Return cost 40 1,512 Freight out 99
876 1,359

Sales 2,388 Sales

COGS 1,260 COGS 1,359
Commission 597 Commission 597
Installation 75 Installation 75
Freight out 99
2,031
357

Consignor
(Laba dipisah) (Laba tidak dipisah)
a. Consignment Out 2,100 Inventory on Consg 2,100
Inventory 2,100 Inventory
b. Consignment Out 165 Inventory on Consg 165
Cash 165 Cash
c. Cash 1,000 Cash 1,000
Advance from Consignee 1,000 Advance from Consignee
d. No Entry No Entry

e. Inventory 420 Inventory 420

Freight 33 Freight 33
Advance from Consignee 200 Inventory on Consg
Consignment Out 653 Advance from Consignee 200
f. Cash 876 Payable to Consignee
Advance from Consignee 600 Cash 876
Freight 40 Installation Exp 75
Consignment Out 872 Commission Exp 597
Consignment Out 2,388 Freight 40
Consignment Out 357 Advance from Consignee 600
Income from Consignment 357 Payable to Consignee 200
Sales
Sales 2,388 COGS 1,359
Less: Advances from C 800 Inventory on Consg
Installation 75
Commission 597 Harga barang 1,260
Return cost 40 1,512 Freight out 99
876 1,359

Sales 2,388 Sales

COGS 1,260 COGS 1,359
Commission 597 Commission 597
Installation 75 Installation 75
Freight out 99
2,031
357
1,000

2,388

75

1,791

40
200

600
876

Consignment Out
2,100 653
165 2,388
2,100
872
165
3,137 3,041
1,000
1,260
99
-
453 672
2,031 2,388
200 357
2,388

1,359

2,388

2,031
357

2,100

165

1,000

453

200

2,388

1,359

2,388
2,031
357