Consignment

Consignment is an arrangement where one party has handed the goods to the amount of certain goods to be sold by a commission (certain) ".

Parties who delivered the goods (the owner) called the consignor or the observer. While the party receiving the goods is called the consignee, factor, commission merchant or komisioner.Dari terms pengamanat (consignor) of goods delivery transactions to the commissioner, commonly referred to as "consigned goods" (Consignment Out). As for the commissioner to the receipt of goods that desebut as "goods commission" (Consignment In).

There is a principle difference between consignment sales transaction with the transaction, which is in conjunction with the transfer of "ownership" of the goods in question. In a sales transaction "property rights" in the goods passed to the buyer upon delivery of the goods, and the situation on the basis of accounting is used as a recognition of the incidence of income.

  In the delivery of the consignment transaction pengamanat to the commissioner did not follow (not mean) the delivery of title to the goods in question. Although it is recognized that the transaction had occurred displacement consignment (delivery) to the management and storage of goods to the commissioner, however, "property rights" over the goods in question remain on the pengamanat (Consignor). The ownership of the goods it will move from pengamanat if the commissioner has managed to sell the goods to a third party.





 source summary: Advanced Accounting, Hadori Yunus and Harnanto, 1981, Yogyakarta.