摘要:Consignment sales made by companies or parties who have goods or also calledcosignor (consignor) with parties who have a place, usually called thecommissioner (consignee) The purpose of this writing, is to know how theaccounting records on consignment sales, and how profits derived by thecommissioner in connection with consignment sales. On consignment salestransaction records separately from the regular sales, the commissioner made theaccount "of goods into the commission or consignment." Method of recordingtransactions in a separate consignment is more clear in identifying the types ofgoods obtained by the commission and the commissioner of income data andinformation obtained through primary data or field study research that is directlythrough observation and interviews (interviews) and secondary data obtainedthrough a literature study reference books and reference materials related toexisting problems.