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Account

3. Conignneat
(o the
tratment
POCOuntiog ACCOunt
CCosgnment
Don ticalax
Ammun t
T
onticala
By Gales
XXX
Alc
Bent an Grsiggment
gods
By Closing 5tcck

Conaqnon
Kespenss pad by

Sxperßes aid hy Cnsignee)

CCommisßicn)

XXX

XXy

Consignee

Dagticalo Przqunt Darticulag

aida

Gabnce cld Can k al


M
PC tivr ty ol Page No,
YOUVA
Date:

Ma aCagentl orsgnee)
Gods Sent 200,CCc
Sales- Accocco
Aransptatícn expenses - \os,oco
Selligg expenses- o,co.
Otherexpenses
-200,cCO Pent -200.C0C
Commi 09:On -5 hleg

Cona19nment ACCOnt
Qontcalay Amcunt pmcunt

Gads Sent Cn Consqnment Alc 2C0CCO By Consig,nee Alc Cie

Tanspcn toticn exgea


Tosunonce
ther ex penaes 200, CCC

2C0, CCC

Selliog expenses.
Ren t
10 Consig nee elc CGonnsaco 2c0 ccC

Porticwlaa Angunt onticlaa

O Conaighment Blcales)4c0cco Consianment lcExpeoÁel 0c

By ConsS/anmen4 lc Comnis3i 900

B Galoace cld Cgonk


alc3300
Actiuity 2 Dategcabslis
Gent 40 3teel Cupborda
mant, Ahmedabad
Anup Punnitune ConsgD ment ta
each a

Consgnces
be
allacwed
Cammi99ion
he Ihey accepe ted
Bale9
The cosigne diacaunted
mantha ag an Qduooce
at 3
12 / P . a .
ivnnediakely
fuanitase moat Daid
Ro. 70o fon PriechE ond
ABup
pavan brog
Rg 40 fa cog es Gn sending the goodg
E tom datie, Qages e tC. Oov b109 Sen t
after 2 mon tha ston kng that 35 Cupbetdg
Accoan 8aleg
ACCOunt Sales
R9. 6C00 each,
In ang ther 5eat af
t Coag Gta ted thatthe Yemaining 5 Cupboads
a mon th,
were Sold at R5. 5500 each. The Con9ignee5 9en t
theig Commiss iCn
daatt fo the abnce Qfter deducéing-
în the
Anuo fuanituge Mant
Anup Mont (Consgnent ACCCCAOt
onticulo Araant Arm

lo qnds Sent on Conghment Alc 60 C00 Bsy Comiqnee Alc Caales)


Bg Consgnee ele CSales)
Coah plc
Frieght
laqes 1,Coc

Cus tam du tieg, oages

l0 cosiance AlcCConni95ia 876

T6 pacft on Cansqnmeat 44,625

231 500
MT W T FS
Page No.
Pavoz Bags.
Ranticulag
CCoosignee) Alc. Date: YOUVA

Pmont
Poticulag Amoun
Ko Conaignment Ale (Sate
Billg neceiuoble Ale
foCansig,nment Afc(9ale)
|,815

Ba Balsnce Cd Book al) (2g 625

slo 2375O
237 6CC
An the baka

Ponticulaa
Congianment Anup mo1t)
Accuotanticalan Amcunl
lo 8ill5 poyb le Alc
Cash alcCSaleg) 210 C
L Cash Alc CCasten dute))
21,5cc
I1 875

Ba lonce cld faok Al125,625

231 5C0 231 5CG

40 X 4O

21O

35x 600O CGmmig5ica 237 5OO 5%.


6x 550CO 27 500
MT
Page No.:

ACtivity 03
Date:
YouVA
CoDaione d to Uinubbai
Armutlat ate o He also
Value d at RO. bO,0 Daid
Nadodana qodo fon
Criegbt and
200
Corríag e He,
Ch Vadi laL thee nan tha bill for oich the dnes
Qccep ted. The bill Guas
lete Telaroed duly
the bak at 67
Uinabhai aid Por ex penseG Ond cleaned the gpe
55, 0Go The
th
He Sold gads CQon
goocs ae lyinq n Sold He Sent emoini
fon the bolor
hio Ommi95o0 Sale s.
after dedactg
To the boks o Amgutla t

ConBignmen t CAm 1at lalAlC


Panticula DanticulG

1o qosa Sent on Consanment plc 50coco


550
1o Cash Bonle plc Bo Closiaq stcck
20
FrieghA 300

Comioge - 200 500

10 Uiubhai plG
Ex0e05es 500

BllS Discacunt elc


2200

n0 proft on cnsiqomen Alc

65 20O 6520
MT WTFS
Page No,
YOUVA
Date:

Cansignee Cuinabhoalc
Rrticao Amocsnt bnticuoY Amcuot

alCCleg) B Bi|lG eceivoh le plc


o Consigmmen t 55 c0c
H coraigoment alcespers
B Consignnent AlckComoits, 2200

55 K
55 oC

Gn the bokg of Vinuhbai


Can6ianment. CAmratlat
Amou
Conticulo Amaunt Ponticu1

55
|TO BillG ogble Alc 20 CCC

22 0e

55 co0

50 00
20 CCO x 6 1200
CIcsing StocL
4

55 000 y 4. Consignct eR.

Canaignee ex Sog re
W

Ae tiwi ty 04 Zed
ete: YOUVA

Su1at Conaigned 200 boleg


Bombay Millg Ltd
io l4ollka ta to be
at Aag 4 000 to the agentg Gald n ein
pccoun t and iglL heq diea a billof Ahe
cqent chich he accepted He aid Ro. 650 forr Phieght. and
The biL discounted
Aten 5 doys the kolha ta agcot fofca med ag

O bales Cere 5old at


ent paid As7 0 Zngugan
Canniage and cOges. 3) Godon

Record the ohoue (o the joual Ld


Consicnment PCCCunt
Arocunt Pan ticlor

|To qocds Gent an Censignént a 4 COL By Canaianee Alc Caleg)

Coah togk Alc Sa Cloglag Stock


7675
Eniegh t -650 G50

200

Conniage
Gocoon 1e0c

Sunchy exQen-1

1565

17575
11575
MT WTF S S
Page No
YOUVA
Consignee Cuollia to Alc Date:

anticulgz Rmcunt onticlG1 mcunt

BBill6 1eceltchle

R Canstqnmen t gtc exDen

îo alonce Cld CBonk Al) 1160

1n the books cA kalkoto


appo
Gom bo Hills Alc
Pon ticlor Amount Pan ticuloy Amount

Ay Cash alCle,)

Comnig5jen AC 500

16 60
clesing stock
Sent - Consiqnee 500eO peC
Sold

Conavon@nt ek. 325


250
1576
Page No,!

Activit y os Date:
YOUVA

9 Co. oP Madaa9 Cons igne d


Ayar cP Bhavnaga Aya B Co pad
Jashani Tosurooce.lCO Tadicg
Qaqeaand fon
Qod the nquTQAcO Co acep teda
by Aine in honait tte Tenaloing
only Tashoai bo9 took dilivey- of
paid Rs. 13 500 Can Ca otom dutleg and othe Chonqe9.
he Canslgnee
Gent an Accaun t
chaon by the
osignoT fo 3months The Consiqnee
he hag Sold nodia 9 at 5.250
tao manth 6tan tiag that
o ther
He had paid forcdvexties meat ex0ea9eg
entted Cooni59icO
1he Congiqnee
pio Ceedg
ACCOunt
ConGigoment
Por tiCulor Amasunt anticalar
Amount
To goda Gent an Cooâigment Ak 150 00C By Inguoe om, alc CCo) 6000
(0150
By Coosignee alc Caale)

Gages h650
600

Cus tom duties


Aduea te9ment expenseg. 19 500
Adwa t(esnent

ToCcnsignrient ple 45 &C

233,8o0 233 8oo


Page No.
YOUVA
ConSianeeCsaghagi b9) Account Date:

Pan ticulo
Amunt Amcunt

13 50g

B Aills Teceivohle 50 C00

123 50o

2a the books c Cco gnee oaho0 b

Ccosignment elc
Por tiCala Aon ticaln
Amoun Pmount

0 8il14 poyble elc B Cash elc Csate)


Ko Gosh alc Cexoeone) I6 500

I5000

IQ0-c0-ocICa
(6 i50
In8un00ce 150
12 5006
Con6iaoee ex.
I7, 650
Page No
Date
YOUVA
On Bepeoben Gent 5
toble Fong Caating GonsignmentChe
9.300 eocb.
Congigomen t Qmaunted
Crieghs.
As. 25C0
Ond o her

toble
honges
foos Gene
n Ghe
datiayed in
OCCident 90d the insunooe Co acepted
tonai
Paid fo 1emaining
QE-12 Cco
Sonjoy bno9 goocs
The Cansi9,nee Occepted bill op
daoag b
Gahích letter discauoted Cnom te Graunt
onjoy brog Seeo. that Gons
GoleG
bsc. hod oid
eoch
Gonj9g
ConGignee Cene entitled to a Comoi69ian
5to19.oe od aduertjesmen
So1eS
In the bog Congigomen
Cons igoment elc
Pon ticulon Prnoun L

pmcunt
12 C00

B Consignee elc Sales)


10 Consugnee. plC
expenseA Closiog 9tock
34 500

5000
Ccosigoee ACCComnibAicn)

10 0n0f4 on Cono lannent AlC


56. co0
MT TF S
Page No
Ca06ig ne CBoojoy elc Date:
YOUVA

Por tiaulay
Porticuar
Cona.tanmentnlc 364 0c Bo 0illS eceiuahle

Gq Cosfgnment elc CCono

Ba Balonce

360 0O0 360 coo

25e0x 100
25C0
82 50Q

Claim
Cia coc)
20 503

360 cOOx 67

S tocle
cloGiog
ex 25 GC

Consiranee ex

94 5OC
MT W

Page No

Date:
YOUVA
5ent Co LcD Bhu Qan
G o inoice Qoco each to be Sold
on Consignment
r3 dete mined by
basis Thuaice price odd in9 207.
pce Fo ltOtoiog exneoseo ere incurTe d
Creignt. 1500

I600
Can tag e 300
ther expense5 200

Bhacaa o be 69 noma 1 and 2. 61. del Cedere


y wene totally donaged Ccnmigler
Qdm t ted a Ra. i9,760 31-03 20
I3hoQon 3en t
Sales th a ok daa o7 G ett lement
ACCaTding le Sales Qere
each
5 ice Oh ash bo5i5
29 each an edi t
bog5.
erpen9e9. A40 100 x 87.>co5

Bellieg exnenGes 137 60o x2.57.2

Qctroi 210
Tent
Sodoon Qlasiag Stock,
6o-C42+

Cost t CooSiqnga
3600 x I6
I00 + 20 120

cosignee
Domage 58
45018
120

15 120 Onoft n 5tockL 144 oo- 140 c


Claim 24ccU
Nel 2370
00 A40
al) Book cld Balooce
245 A10
945
OOA40
Pontiaulae ticua Don
Boauat
nC
AlC CBhouoo Consisnee
690938
138 690 pnofA
Go 10
q9793 alcslgnmen Con
tcck Profit
6 Co 10
5940
elcConGiaoce 10
Comm Geneial
erpenses Gacaoo
210 expepss Octnoi
expeoG-
90c
Seliog
nlC Ahouan 10
900 9e6- exQe0
0hen
G18 C036
tag e Can
300
fhs0nance
oc237
Goo alCCredit (gnee Cans Bo
Preigh
CCO 45 IS00
500 167
0gadg
Congigoment
Alc a0 Gco.
0 o 5400
By
Qontico
nt
nccoun t nment Consig
Dale
YOUVA
MT WT F
Page No.

Actuicy c9 Date: YoUVA

eGch 79 400 to Gulab


Rour of Vodadona Sent Soc
Inuoice CBa made
Cao9/90nmeat
201. Go
as to qee
Sosu0nCe rg 500 ereight
He paid perio of 3 mon ths
hoing mattity
he buL DisCCuo te d
acceptecd by Galah
cobch Coas.
Gulah i9 eotitle to qet11, ommis5cn
12 aften month.
Commiag (cO
tyaospca ex0eOseg
Go d
de| cnede e
ad Adyer teamea t
In6ca00ce
Tadi9 Coe Te degtncyed
af Galab 50
Fire in the Godaun
accep te J dalo e
each fon Cbgh on
t

Credit to Proshan t.
at Rs 650 each

Consignment plC

Pmount
ontculo
Grmcun
250 Censiqoeanl

Sosangoce 64CO
180 00
ereight
2000

tag050cnt
L05u100ce
500 9500

130

50850

842 &0
342 8c
CoosiqneeC Galoo elc Page No

vOUVA
Rn teculon
Amcunt
An cunt
io Ceosignment Alc Csa

Conslan ment alces0eo


2500

Bs alonce cldCeay ale I220 60

145 C0o
245 coo

Coet paofit 1. Prie


80

25 c

1300
T2

Ccoslgoee
2C0 Ce
26 400
Consianc ex 3Cag sb

Censlanee
214GCY Scoc
Clain
6400

Soe5
300 600

Comni9500
65 CO0 *21. " 13 Cc
MT W

Page No.

ACivity c9 Date: YOUVA

Alpeah o Ohoedobad aOsigned Lop tap9


inuaie priCe each ol-042clo
|Ghondinaga is ed aflen addnq 26 7 On Cost o3 0e
he inuaLce Price
for CanT09 e
Alpesh
fon (osc1once ohle se ncdtog the qoecg
Creigh t ond
a Pocy moo thg bi| of
Alpesh heo Gounong 250,00c
ich gauaang
accented ond etuaned (mmedatelg elpesh Diacougtas
Qonum QPte tauo months
it at 12 er

Gaunang i9 cottled to qet 61. Conoi95190 Lotol Saleg Ond


2. De I Che dene Comni 49ico Cn Credit Sales

Donlag the transit hoèly domoged Gnd


the inSuNonce CCnpong admited a
On 31-0a -201| Gounong Sent an Sale

tor the Oy ment due eoo bim. |He Tepor te d the


nCccunig
5 laptap at vS. 54 Co eoch Cagb

He Gold 2 loptap5 at rs. Ga cco aach Qn Credit


G5harlesh cag decore d ln Scluen t and on ly ol. Omaunt anly
7ecoyenel
om hio
Pon actaof 6300 Cor

Boles5x 54000 270 C0


1. AriCe
- 125
Clasiog 6tock - 10-C2+1

Consigncn ex.
260 CC0 x122

ConGiS100
gnee |
eosinc ev.ey2) - 380
n5unoe doin
W
Page Na
Conoigoment Date YOUVA

Pmount
Pontulor Rmcunt
B pac fit co agods Sent co

12 50C
Coricqe
freighf

Constqnee
closing Stock
62 612

OCtnai G4ec 570c


Snsunon Ce

Rduesttesment 4006

f0 Consiqnee Alcdel Gede 2460


0 O20t cn Clcsing Gkck elc

573 gcc

Censgnee (Gouton Qle

Pon ti Cula Ppount Pon ticulQY Amcunt

3
o Con6iarment By Blls eceivo ble

Ba Ccngiganeot ple Cexnerss)


Bey 21 90e

G Balance cld Ceoak elc 02 10o

340 ccC

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