.

y si.
d s f ss s y c eor
l n k o e i t l / r
-

-
l o na o s s m b n a a f
a c a p o s s e o hd
c
i f r
t b o om
l d t t
d o s
e l d o n ce
i
o lc
a s
i to
b n e h r
e
e a
i
r
f
l
a
i
c n h h ec b d m wid
e h nva n t d e n n ,s

Del Credere
p i a g s
CONSIGNMENT ACCOUNTS

e ad s.
i d h i e n
r b n s e a t s s s o
o fia e
i se
e b ,
e e
l n
o nc
n n e & r l n f l a e
g o h t
n a g o b .
r s c pe
i
s e . t e
u e s i
s k ao
yn l
a e xb
n ee d s tn
i s ag t h eo
o nu m d d o i o t et
c gd o n r ec r s psi t he
o i
s r
e fs
o
i o r f ea sn
i n m t v
t nc ti c c o hn
t no o o ra
e on s e w r oh
e ca r
a m r oo
t t eo oc
i d f th
e e

Ans. Del-Credere commission and Bad debt losses:

n l pm r kn s t t
i s
g ya a o en ak s
i h
t a .
d oic
i
s bb ,o n ud t , mt l e e ch
n dl ls g dn on o u fi d e
o ea ia
C
,
i
s s)a t
sso
i mn ci
l c
u
l hw
t
c r n d n s a c
e t
fie e o oer e s od
cn cpe x kd
y t e drr c l ei es e cn
b n sn r m a oa

16.1
t eh e u e t w g be o t

Del Credere
n st vc h b am e ois t s y
t
e nd ti n t eo eo e
n t w r gni
t
s oan t
a i e de ec g nr o. na
t i
t i s l
a dth na i oe tss i
n c t e s gr s i
s h i s u
e
m ad a
s o n s
n t
as
bi
i
sxt n
o s
i t elo oq
l
c

Ans. Treatment of normal loss:

i e n ne o ul
ee l

Q.3 Treatment of normal loss

e nr up u os c ms l eta

Q.2 Del-Credere commission

t ape qx hh ct ry s a a ho
a r o t e e me vm
t
s t t e,
h E c
c s ee vb ol r t t
fa eu hg ee cn oo ge
a o h tes a s a t e nn u t nh
s st ns l f r
uec sh er s en i
u t

Del Credere
i l
i g i a o ob e n ho e va l
e
l a n a S sy. c( mr wb l
a ais a r
a t i t e i
s l iu ,e s ht vfo
e r lr t

Ans. Account sale:

s n k a l a e t e b ti ed

Q.1 Account sale

du ol i a o r t l

SHORT NOTES
t
n srd cs bc
i mn mer oil
l i
d
’
n e
s i
h e
u e o n ed rig o n f
e e ou r

CHAPTER
o vo lsio ho os si . r w r da wr
c i n a t i nn tdn e s ec c tcu
g t r ee

16
c g t
i c ne nco u nio hos hn u n
A ts
I Ia Op I Ba s Tl To Wb Bi





 e s o f t t .
.
. yc r g s f t
h d t o fi n t / e m n a o e

-
t r o e c i
t a v i e t g
o d n r m / n o o l
l r n . l
y w. o p aat c e a e d l
i
b e i
t l n A uh n s o w
t rty t
i a a g t e e w m i
r
qt

del credere
o e i d u i
s n v
i b e e e d
n hnt e l m n e tin g y n s p n
t r a r o m s n r a
d o a c v o c ot
l n a i u e
n nqu n n llf
e o m g b h e
e e
Total cost (—) Scrap value of normal loss

a i e h e g
i a i
s ( n m t e
y rl t h h
t s me s d i i g n
t oa b t n c i e l
l e n g
i m e m o rn m e z e r i i
s
t dr d k t C oa h i
l s r n
n eo l i
l c o nl m t a r f u
a s u e r
f o ba o s e o o d o
u a n o e f
f s T ab c t r t u r c
q ee
r h d a s he b e c e o o
l c h a o l
a e c u i t
a nt s m t l ch d i l t
Normal quantity

o l ut n l r d ns r
a d.
S m i r y n a s o u p o i . t ele

Ans. Advance Vs Security Deposit from consignee:

T r sve t e f& i
t r e s t

Q.6 Advance Vs Security Deposit from consignee

N o t i b d m o i f
t a
r p ds i
d a
e s t l r c d e s
U
O
n go s n d
l u o ./
c d b
u
t
x w en
r e h ef
r
C e sad o
l a u o n t a a o e e e p t c o
h ’
t u o h b e s / f n f
f x t t
C t i e l
a q s a s an. d o r o e a en
A
y n r h t mo r d o e bu
T usp m s i h ill t o n % f ee c lo
N b ds r t s ,c c a x i e tn. biv n l
E d o s s s uy. l
c ac. ess a e t i c
ot o o s / sr ei m ya a wc
M e oe N l l oA
l et em/ hm
d
a on. ke
riv ar v tna
N d
i gg )
- l l lnt dn crA
o t b se a mst d i
G v fss ( a a a ue nn L m , v g i a do

Ans. Treatment of Abnormal loss:

I i o . m l ab so f si me n
me

Q.4 Treatment of Abnormal loss

S d o y m c g . r & i o e ni y ee
N
e tl
s t r r
o rm xin .
.
. uAP nc k cg
i gb om
i a r
i u
O oal Q o on ew r s o oal s r s
i nn
i s p u d
b n not i d

Ans. Overriding commission:

C cm l n nig do D t s i
r p) p a s
i y qt

Q.5 Overriding commission

l
l tr a b bs l i s m rce oc a a en
i n t . a an u l
l c rdd i r e e l md m r
w eno o fc f oo / oe e mo h. hri e n mn sou
n. t T o/ o no hf A eit r mn t n gp vi
eso
oa e i
x f = A aC sg s ued r
e e ge i
h ds cg e tm

Cost per unit =

oy
i eo et n. e ein s l f oh nv e n n a
t t
i tt .
y un oc
i
k sh
i wss o a r s ct i i ti
a
c ri rin g ee
a t a n t le t o tt l vc n ge k
asg o om
f e l
l i
s mh
un hu Q a a t i y ea l
a per a nv t gv m he n tt
l a t vm us r i nn yo gs a
a
vqu omo l
a n l
a g
eb
s op
f m abt
r
i
d o rn
oo
i
l
l i l
r c
i
h n
o
c em
t pig vi un e y r c d e i
r b f e - a i r o
kl sa m as n aw r b o s l
u b r a i s e l
i a nta s t r
ca ue r rn eos co e c n eo l e d ess ric mtr er e lf
oot hh o co hl eh h/ b hh l
i vn ki or ve m a
i
t Tt N Sc Tc Bs TA A Ts w Oa i
L m Fp ix
S Ec i c d
s t e t ete
e ps
m su





odj
16.2 o
S Na
 ent e e t. ,r
r ,r .
s l
a ,s
n . d
t h h n a c oon o s t n
Q.2 The relationship between consignor and consignee is that of principal and
Q.1 The additional commission to the consignee who agrees to bear the loss

Q.3 In consignment, the goods are dispatched on the basis that the goods will
16.3

Q.6 Loss of stock is said to be abnormal loss when such loss is due to inherent

Q.7 If the consignee is not authorized to get the del-credere commission, then
Q.5 Loss of stock is said to be normal loss when such loss is not due to inherent
a u t t i
r ,t
f i nng o m ob
i a
no f r p o s
i gigi l
l r s e
om o a s d y
Q.4 Account sales is the statement sent by the consignor to the consignee.

i e f fer i
s ss a o i l
t
r a e b o l
a t nnn m n mof n
g b

Q.8 Consignee has no right in the profit on goods sent on consignment.

ol t c ooo o
be sold on behalf of, at the expense of and at the risk of the consignee.

a o ha r a my
pl t t a er ccc o n
ou n h ba ehe n ,
t oer o
rf e s
e t oh
t s f cv i
p. c s nh t a e eo s
t r e
r i oc eto h r s
i
. eft d
i.e

n e g n e di t e c
und p aio e l
o
c
s non
f
e
t y dre m

he is liable for all losses on account of non-recovery of debts.

oe e oss n sa ga
i l e a b e-
r m
g s e s n o
me m hi i
s yb
l nhi v r
t s c
- o c
ah o wm n l s oeg o l n
on account of bad debts is called overriding commission.

et s o a t
i cbe s
i l e r
e r , dof o
ht
t
s
a em c e r eon c s
d e et f
a no d ne hd n o r
fi hn d
S nt
esi n gc
i n ep t a o t e
T ho e s e a gs yredv g y tu l
t
N t v
i ner ea br f b e o i
U , p g od r r r uya o s gc t
n
s ce o a o tc s c
O de s n n s o oa
t e
C
C od i
t er
h-c g
i
sn
dig einan c
i
t l dn s
i
A oty i t s os s s, s e eo
gi n oel n on te e i
r ks. z t
T rur e t d o go n s e e i
l s i
res n
N oc h nd c ,c en nr. t slo os e
E f w s mpeigo c t hs g
M ts
i e oe
i n s e a n l t o a
N s t
i s l
l e e h ex
t s n r ea u l n
os s s a e nt e ng a dm

characteristics of the commodities.

characteristics of the commodities.

G
pa oe. i c w i f a
t osi h i ay a
I
en pe ms t s s sc c c r tn g
S
en e uo e n t co o a n
N di
di mi b bk aleo
a n an nr i
O
C ya
t
g ots tis sst h c e yb so
i e
i m ys
t cb p
i n r i f y e r ba eef b
r n ee sob e
ue. i
r o le
a h h h ds el e
crd
d uc ndd s
n
mh
nt
e
l
a
n
oedo
t n ea
r
nb
gs
e
n.
el
s e co oa o ga s i t i r d i i gt
u t et i
t i i t t ne o ute s n i fi
so s s t i b t s tar t no s
a u sn d a nd n u e ca no
thd j a dof l
e on umad u nre op
cs or
p s e at r ca oree d i t cp

TRUE OR FALSE
eka ds .
t conc s ss ee n
kc t es
t en
hu
en
he
af cfon
n s s
o,i hr
t t
ei
he
sog
i t
e a d
o To Tg no
I Ais i
a o Lc. fo Tr
t s eo e eis l L I n a
i t
o r
t g c a s hm a t
e
ngn c n t s h

Ans. False:
b

Ans. False:
Ans. False:
Ans. False:
d

Ans. False:
i

Ans. False:
Ans. True:

Ans. True:
ein ef a n e g e e s
hs d bo n a p
x nmh
i o g e
h r
wou l ne o l e wct a
l o
f
l

agent.
tc o au s a oen d i
o n t
u h cal s p e hh e o
Btos tv o i
c h a p h n
I l t st s t
 d d rs%n t 0 8 .ges
t
a e oe0e h nHo u
Q.10 In case of consignment sale, ownership of goods will be transferred to
Q.9 If Del-credere commission is paid to consignee, the loss of bad debts is to
[Nov. 2018]

[May 2019]

r 0 0

48,408
b r f i1m
t 0 4 gi e
Amount

r , , i n
i .
e
f e
f sl
a r n
6 2 e a l n
o s 0 o 3 1 r
f c a
s n 000f g
i m y l
l
s
o a 0, d s ) nece
l r
t 06
, e
l
n 0 ore rsc
2 dt o 0
0hep i


× 3,800 

n t l i
t C 0
e o
n o n e
)
6 ) ,
2 0t
0 0m
h dse

Amount (in ` )
`

1
t s i d r t
n
(
+ ,d0s
3 8
, i a s a e
` 0 0 e a
e pana p @ 0 v 0.

 32, 000
s m 0 i

 9,800
e d e 0 - 0 A

`
de@0

`
n dkwr s n , - 2
, 0.
o e g 0 i c
g nc eP ,r
Particulars
i o r
t i 3 3 a es5
s g ao . i s ( prl e M
tH%


n l n
es 0

12,408
o f r .2 0 o 0 dBc f

`
c o t ees 0
0
c 0 n.ydo
S p i
l h s f 6 n ,
2 arca i s
T o i
h rtno ( o 3 M 0p k

Consignment Account
N t s e d ess t k h.5 o
pep n ct eo
d af1 b
U r c
O i
a e 3ev
i xlo e
g o e d H
C n. el t eh l
consignee at the time of receiving the goods.

p A S . n
C
A s wy cga
en y y 0tost
s e i
`

i onc @r m B B 0ye l
T
n. ,e lR i
lor 5bH a n
N
ol e
l i
o l
e 0 0 0 8 0 0 0 t. s u
E i y a g .s n 0 0 0 0 0 0 0 s nco

`
a

48,408

∴3,800
M s n s fr 0 0 6 8 0 2 ,
8 ongo

Amount
s o tof o Msa , , , , , @l c
N i n sfas 0 2 4 1 0 9 eri nA
G me ect e 3 1 1 sr
I
S mne ma r
t
o0
t 0a.
e
l eaon
e i
s
t
N
O og ntr i
l n 0wR
,
c
ywc l s
i
e
C csi gn 0ge1 er. t 0 0 c s s m m
i r n e t n

Quantity (in Litres)

en 0a

1. Calculation of Closing Stock

s o e 0 0 0l i
hM
be borne by the consignor.

PRACTICAL QUESTIONS
r o nc 0, 0 6 0yc nmi g

`
e , , ,
dyc oe 0 Sd o
i T f m
n
)
.
p
1 3 2c oon s
eb ch 1.a . % c
r
d pe
g x d 0%o
r
c
ft
o eMdl
s s
k i
s e 2
e000
-
l e eer
n. aoo n g c f
o n26 ,1e
C
n sns o n
) i / gt3
i

Particulars
e r s p ge a c 3 d A s
s i s r
Do a s i
s s, neb n r s o s n o ra
ca nneoh na p

`
fb o a s L dfe

`
I e ne oer t t @ w o l or i
I cxp t
i n n r L a ct a dr

Working Note:
b e l e e o . n epeP
n on s r p o & m Ah
Ans. False :
l
l Reri i t f : i dtl .

Ans. False:
i g e s s i ( t x s r i s
i .ngp s t d L h n e s t
fi o .tnt
r e

Solution:
w s r i n o 0 s e g i
m o N g ans
s n Mdi 6mo u o 0 a g n r : Mn kee n
t o r m G 0 C A i
l m P s
s i
rcsp
b c a c o 0 o o l
e o o e utoax
16.4 e

`
oc 1

Q.1

Q.2
d o
t w@c a T ( T T S C T L Ds we
 0 0 0 0 0 0 0 0 0 0 gdes s
nai Ho
16.5

0 0 5 0 0 0 0 5 0 5
1,46,350

i
`

3 0 0 l
Amount

, , , 0
, 3 3
, 0
, 4 6 0
, d ps.l
0
1
0
2
6
1 0 + 0 5 + + 6 ree
a a
, 1 1 1 1 lm
1 = = = = = wHa
rg.Sr
ok nno
f
roa
)
r
2
c
( se
a ns
-

o /
n A 0poa
b t
n 00iws
A
( )
0 e 05s
, i
c 0 m 4 @mr e
/ 8 n e
Particulars

A g gmh

`
i dk oT
`

s
s @ s i
a
o 0
n
o p00C.
L e.
S 5 c d0%rA
T & ( 1 n n , 5 fif
a6r o
)
1 ( o
Consignment Account

N ts)
s t y
U fi n k .ld o bs
O oo e c g o f
C rL g o
t ks ddo k
C Pl A S rdl eeo
A ya y y e ntyb
T Bm B B pa i
t o
N 0tnt re
E 0 0 0 0 0 0 2n e s h
0 0 0 0 0 5 eset

1,46,350
M 0 0 6 0 0 7
Amount

, , , , , , a d n
N @mw

`
0 3 3 2 5 2 si
G
I 0
, 1 2 lgn a c
1 i

2. Stock valuation (at invoice price)

S
N o iewA /
fns H lt
O i

1. Calculation of Abnormal Loss

C o os.o n
.C
g efe
k som


 180 × 30 


 200 × 20 



× 30 

n e n .n
0he
-

g
i h 0tp g
s c h 0dx kig

 3,600
n a c , e0n s

 3000

 3000
e

200
o c e a 0
c . / e 1v 0o
g
Particulars
p A 0 0 i n10
,
n )
t s x 0 0 de i C
s 5 ecl





o h e e s s 5 s s l e
t g g s o e
s e
s e
s nee tr
a
grs

Working Notes:-
n ) i r u L

`
e 0 e a n @ n n ) n i hpa

`
s 0 r
F h o o
e & e @ e s
s e ) s Bst
5 : c i p p o p s n.a r e
sc
d/ (
h
t
n g s
s n
a t
fi
s
e x
e
s
e x
e l x
e
s
o os dP
e 0 e
Solution: oA n i l l l e l cs

`
ot @ s e i m l o c t c t r t r 0 .
m
Gn 0
a
C
g
A r
a m
e
c r
P
y
C
c
e y
c
c
e o
f
c
e e
t
An0r
e , %
oe 0 o o e o s
i o 0 r
i 0 r
i e r
i f p0f o 2
2 l b A x1n f

Q.3
Tm ( T T C C M T 2 D 3 D ( D ( e i o

`
 ) 0eddn
0
0
6
1
6
8 0 2heei
1tgmn t
3,79,102

0 8 2 0
Amount

,
0 ,
0 ,
8 0
, dr u
0 2 5 4 fvearoo

`
,
3 + o h f
0 i
e c n c
0 ec &ei c
ce A

Calculation of Stock on Consignment (at invoice price)

0
, i
r
prtHn
0 t
)
2 0
, t n
c ene.e
(
2
Amount (in ` )

Amount (in ` )
l / x
a A ( 0 ) cero m


× 2,800 

m 0 0 i g


× 1, 000 

t 0 0 0 o nb n
r n 0 vA
n.wrs g
o e 0
, - , 0
,
n m 4 - 4 4 s o e i
b
n 0 0
, + i e dpn
A , nso
Particulars

g 2 2 0 o
) ( i 0 ang 0C

 2, 04, 000
 2, 04, 000
0 s e
Calculation of Abnormal Loss
)
s
5 s
1
n 0 tp 0

 9,800
(
,

 9,800
o 0 a n2e
S o C 0 hxo a r
ce
`

T × L ,
n 2

`
ag0@e p
Consignment Account

N 0 & o (
U 0 t k 0 0 ein 0
0 0 0 r

58,286 
fi 0 s

20,816 
c
O 6
( o o 0 0
, 0d 1e P
C rs ) t ,
4 4 0r x .
C B Ps S
0 0 1a,o n

`
A y yo y , ,
2 we w
B BL B 2 -
- b
T frg o

`
N
0 0 0 o o
f a 0 d
E 0
0
0
0
0
0
0
0
2
0 0 0 0 0
0
0
0
0
0 ss i
r 5o
1

∴ 1,000
3,79,102

∴ 2,800
M 0 0 0 0 1 0 2 ,
8 e r g
0 2 8
xac
Amount

N ,
0 ,
4 ,
0 ,
5 ,
0 ,
0 9 ,
0 ,
9 0 a d n
G 0
, 1 1 5
, 1 1 o0 l i
I 2 1 b2 nof t
01ose
S
N e
O 0 0H h
C c % 2 0 t .

`
/ 2 did 8s. yny

Quantity (in Kg.)

Quantity (in Kg.)

A ea b
t
n
f
o np l e a
t

`
e % s gyds a s p
m 2 s i
s n i o m
n f o naanlo
g
i
s o L
l oppor e C
c s cmd e
Particulars
n / s a n e
o c y no wh
o m
noai
C / )
. A
L r aCts t
A p s s s
n
o ) x e s l o s
e f
k e s o pen
eixs
0 a N

Working Note:
t
n 2 n g n n L h m o
e a n e o m :
s mT o
s B i p
x i & r s o. m b
m k

`
s × / d s t o e
Solution: d h r e s
i fi N L Cx no 0oo
o
o
0
0 s
a
a
w :
g
n m o
r : Aboig c2b
G 0
, C r B i
l m P s
s s % t
0 o l e rn0 a e
16.6 o 1 o F o e o o e o h

Q.4
T ( T ( T S C T L pc1t h
t

2.
1.
 .rete . .e
0 0 0 0 0 0 0 0 0 0 a rn nsh
s o e
16.7

-
0 0 0 0 0 0 0 0 0 0 r a e e
40,100

0 0 2 9 0 2 9 uc a i l t
Amount

2 6 3 pc s a
,
4 ,
0 ,
2 ,
3 2 , 3 , k ws s s
n0s)
+ 2 + 3 r i w
3 = = = = a4eh e mnto
h
B ssp m u
fgal e 5

`
t ) o n c i 3 oow
c
n s i
k ea cc o
e s hc hStdA h

`
o sa t (
eans. S
)
m L 2
t
(
e a
n l n l
i p f
o t i
g a e a s Hn sh s
i
s ) 0
0 ) m m Stey .es e e
n 2 0 r s lmn hg
n ocomn t a
o 2 o g o nei
Particulars

t
sgSogpwm
C n i
`

n 0 b s s i x a
`

n
o
t
0
2
×
0
A
( o
c
e
l
d
n.e
i 0 s
s
n erd
e
n ( 5 )
1
nw4aoi sthsh .
S e g 1 c
( n o c c h a s
T S n ( / o al
col ) 0 d e e
g g

`
Consignment Account

i
N
U
s
d d
a
t
n
A
L
k
c ff e
c 9lnt
o i oay m
O o o e o o eno fs t swS o
C o L g & t sh a d c l
C
A
G
y r
A
y
P
y
S
y
e
s tvynudif
r a d e a
B O B B B a dde tdeceR o
T ceai vn s
N 0rnl eroek
E 0 0 0 0 0
0riererho
1uddntpto
0 0 0 0 0

40,100
M 0 2 8 6 5
Amount

, , , , c i kw f e b
N 4 1 4 9 dna o a l me
G 2 eipo ohaoh
ne(t dssr
I

2. Stock valuation (at invoice price)

S
N gHth oeefn t
O i
s .gh sgmt h

1. Calculation of Abnormal Loss

t nei e r 0i
oon8a
C n
e g 0 0 ose
a r
l
i
a f S o 1 r
0 cc ot


 200 × 20 



 200 × 30 

m n
i 0 0 0 k
c aeryFS 0t e
n 0 0 , d4tndp p

`
d 8 1 3 o t
g
i r
a t
S h h t
u pan nc e ea
s : : : c c w a d u v

 2000

 2000
0

`
n w r c a
e a c3
l lt oril
n d
o r o / e a i i e e
Particulars
C o A 0 a s a m c u
n F e
v s 0 0 C R neape o

`
t


( r s 1 s 2 s fmd a gt 5 r
o k n
e
n e o e 1 e o i ra e w
t o c s s f o
n ) n r i s / L n n hhntr i no sns

`
e

Working Note:
0 a s @ t a n

`
e 2 e n s RA e @ e ss r e l
s 1 B : g w i ) & p p e 0iaht ea o
Solution:
s
d /
h
t
n a
i
r o m
m
ks
cn
e 0
2
t
fi s
e
x
e s
e
x
e mo2dcta c
c e r t r h
i
t
o s e d o x x oh go sa

`
o × a g r o oe × t t n ee
a o t r o c o c Sceaf e s

`
G 0 Cp)
. A C G C S p P b e b e i h
0 ou
s 0 r
i r
i h g m 0st mn
o 2 ox o 3 o 0 0 aa1et ora

Q.5
T ( Te T TS ( T 2 D 3 D Wri d HaSt

`
 rrely
-

t
n 0 0 0 e o n 0 8 2 0 0 0 0 0 0
u 5 1 6 df o Amount5 5
1
4
9
5
1 0 0 8 3 1
o
1 3
, 4
, ne t , , 0
, 0
, 1 1 3
m
3 3 ubn
-
2 3 3 3
s de
i
A i m
man
p
eisig ) ) ) o
bt s d e v y t

-
ti n i
a u o a .
o eo p d
.
c
e w f
r
c nrc
e .
p m r
.
l
i
a
t
s
c / dH s x m l R s
/ A l i
h e
( o a
b c
/ o
A u .t c ( m L
) s
s orr
a
c
/
(
c c A o l
In the book of Somesh (consignor)

s
e o he o A / / t r a
sy n

Goods sent on consignment A/c

l L f t A A e f m
a l t li n t m

Sailesh Account (Consignee)

S S a ia s e n
e k
n m i r
o
T s ( m ni t m m a n a n
r h enc i g l
Consignment Account

N a s r t t n
g n B i c
( bc
o t g / s a/

Particulars

Abnormal loss A/c

U l
u e
l n iab u i
s i h n h
O c i b r n n s
n s o s tA
e
C i a w fi, o o a a
C t S A n C Cd) C C NL
A r
a y y sx
i te y
C
y yre y y y&
T P B B ’
e ett B B Be B B BP
N cnr i
E ne
M t
n 0
0
0
0
0 8
5 5
2
5
0
6 ahw 0
5
0
5
0
0
0
0
0
1
0
1
vts

Amount
N u 1 1
G o
0
,
3
1 1 1 4
,
3 dri
o e
,
3 ,
3
0
,
3
0
,
3
3 3
I
S m af c
N A nsne
i .
O nas
C davn
i
0 0 0 0 0 a e d e
4 2 4 1 4 pme ap
‘ x
shc e )
dcn s
n o rie s e
l
m t ohh a a
-

-
o d s c
C o
C e
r
ww d
’ s (
c
/
A
n ( r ,d
t t
r e
t /
O e h i a a A t
tc
n
c
/
c
/ f
s
n
gas
i p t e
r
t
n
c
/
n
e
e/ c A A a e ey t e A m
s SA / g e e h r r r ee m g n
r st A n g
a
t
h h g
a s) Tc f p
‘ nc n n g
a dn i i s i e t/ es rn g i i

Particulars
Solution: l
u h k r g e r t l n fi ha i d s
c oe s c r i
e l
i r n i
a o oA t ue s
n a n
i om a a a r a a e Ssi r d oh o r o
t
r Gn C P C F S C R s PL ho
t j C T C
a oig o o oi o& i ohend o o
16.8 P Ts T T Tm TP Wst o
T T T
ta
 sikes , ,ndd
6 es.
s tro r e a he
16.9

0 0 8 8 a s e 0wl t i
5 5 Da 0oi th t
`

5 5 wn r
`

1
, 1
, 1 1 g 2d t h da
i
3 3 ow.i ,oe n c a p
)
t
leSgs e
ngsh i pe
s i Kn i
e Oh o uns w sh
s
s
a rT5 0c Jos yt. a t
C s o. 2he hnga t i Dth
e
l t g t
0 iDa r o
0
1 a s
a Ktiot 3e0 . m tb
a
po
(
s
s
(
s C st
r n nb0Af r hf
t
s 0 0 0 r fpe ay Oes 0 .e o
o 0 1 1 o o r l s ,
2 gs
L 3 3 t . tc t .
ln u nk

del credere
l b
e g 2 ge i
r e d i o
In the books of Sailesh (Consignee)

a s t mo

`
d K n r
i ppn ’
m c id ub.

`
r
/ / 0sr Aexa n see
o k
n a 0au, he u s
S 0wDi d m o hn
Somesh (Consignors) a/c

T n a h , t hs m At u
b b s 0 l
ie.pa 0 .n J

Particulars
N 1tl e
Particulars

A / e 1o s
U h m d cr s e00 ta
a n s ih
ott

Commission a/c
se
eene
O ) o s e
a h3 eh l n0
nhar
C S t nc
Cd gu3
gtru t
C
A ya y f u n orf no
i t i cn

`
T Bm B s o ss oa deo l
N nti nin td np% d co
E os n l0a50 nak s
M 0 8 2 0 8 8 co e.
d eo .8
1 aeo
5 5 4 5 5 5 ,cn hm 0 hh

`
ms0

`
N 1 9 1 1 1 y t sy stb o
G ,
2 ,
3 aeaha i nre,
1un l
I
S bhtc l ge l a we
N ) mThh
. g ic i
s
nwtn
p
t
o .os
g
e khl o

`
O d o6 i wh o.ne y s
C e
r B00re t cgec a 0,c
e r p t
eKmro
c r ,2 f f 0f .
n
e
f s
l s oo
f 0 1a d

 ee t
=1 ) )
e a s lla
i i t h0
t s t fdr L
d u l n Mpr dn 5 i
t ple o
a a 0ee f,


i kls
 100
 100
r 3b
= 30

a d b r lA0ym o 7 sn l
p ( t i 0 o e f a s i
. c t
e e Ot, r e ytvo
r a s oaM
@ p / m s 5 t dn l bl
 3, 000 x a n k1 s l
t e ha a
 100
g ( o i t vtn ayi
n e
( n k c t n es e i d i0
ow dbO

`
i o n s d d l
@ k k
n i
s
n i
( a o i y l e
dreos0
t - s eek
t
c a waal l i r u i
Calculations
a a s B c p l u / 0 t
t p t b i / Stt a ko 0m1 , ods

Particulars
s m / f

Particulars
s a snt op0 pt a
o
c ,
t o h m h L eul n ore2o m t en w
h c s
a o
s
a & hcl
l i e i t h r
c
i g
i l
a C C Cd) P Ta M d0 sstcu g souS
s C c i

`
a e
r
t
o i o l 5 s s n a s e
o o oa fOi c4 a a eob o a mh

Q.6
B F T T T Tp T DDr DaT
o a t

`
 )

Calculation : Normal quantity = Total qty. - Normal loss = 10000 - 100 = 9900
0 1 - 9 3 3 0 3 7 0 0 0 9 9 0 1 1 .
g
0 3 2 5 1 0 1 8 0 0 0 2 2 5 8 3
`

5 6 4 6 2 2 0 2 5 0 0 4 4 4 1 6 k

Closing stock = Total qty.- sold - lost = 10,000 - 7,500 - 250 - 100 = 2,150
,
2 ,
5 ,
9 ,
3 ,
1 ,
8 ,
2 , , , , 0
2 2 1 2 0 0 5 5 5
2 2 2
(
s
s 5
o
l 0
)
. s )
d e o l 5
) c i c t a
-

e t m e n .
u e v
i a f m
l
a t m e r r
t r
V n o c u o
e c e
r s s n
c p k L R ( s c n s b
/ a c & ( c e / i o
l A
A r o P c / u A (

Goods sent on consignment account

)
s c t o / A d t l
a
e s
s S
( S t A l n c )
l
a o s t . t t a
n e d / m .
g
n f n n / r
S L s r e i A k

Consignment stock account

o e e F m c o
In the Books of Consignor

S ( l T Dass (consignee) account m ( 0

T c a L m s m c n e n 5

Abnormal loss account

/ l n n n g c b 1
Consignment account

N m a s g / i h
A r g o g i A s n s ac 2
Particulars

U o m i
s L i
s s a a / (
O s
s n r n n n k n l C) tA
e 3
C a b o o t
e o o n o a k 4
C D A N C N C Cn) a C b m NL c 3
,
B i
a o 4
A y y y y y y yio y y y yl y& t
s
T B B B B B B Bs B B B Bc BP g
N n
E
0 0 0 3 3 0 0 0 0 9 9 1 1 i
s
M 0 0 0 1 1 0 0 0 0 2 2 3 3 o
`

N 0
, 0
, 2
, 0
, 2
, 5
, 5
, 0 0 4 4 6 6 l
C
G 0 5 3 1 9 2 2 ,
0 ,
0 ,
5 ,
5
I 2 2 2 2 2 2
S
N
O
C
0 0
0 0
0 0 0



0 , ,

= 2.02
2 1 2 )
e
l
a
) s
( c c
n & s / /

 20, 000
m
-

-
s c A

 9, 900
o t
h a o / A
C g D C A t t
n i
e ( ( t c n n
O r t n / e e
tc
n F
(
e
e n c e A m m @
e / m g n
e/ c) n A g n t
SA /e g m n n i g n s
Ac i e n g i i o o

Particulars
Solution: st
dn s s a s ) i
s d s s i
oe hn n i
t M sn
a n a n n t c
om sa
a r
o r Dso
i o r o o a c
C s
t e e T C c u i
16.10
Gn Cu c n v l s C l s
oig ons o/ e d a oi o o o o a a
Ts TI TA R A S Tm T T T T V B