Berikut ini adalah bentuk Laporan Penjualan Konsinyasi (Account Sales) yang dibuat

oleh pihak konsinyi :

_______________________(Consignee's name)
Account Sales

No. __________
Date __________

Sales for account of _________________ (Consignor's name)

Account sales of _______________ (jenis dan jumlah barang)

Date Explanation Amount

xxx Sales xxx
Expenses
__________ Expense xxx
Commission xxx (xxx)
Balance xxx
Remittance enclosed (xxx)
Cash amount xxx
Amount to be sent (xxx)
Payable xxx

Berikut ini adalah Analisis Biaya dan Perhitungan Laba atau Rugi untuk penjualan
Konsinyasi yang dibuat oleh pihak konsinyor :

Explanation Total Charges identified with charges identified with

consignment sales consignment inventory
Consignor's charges
Harga Pokok Penjualan xxx xxx xxx
__________ Expense xxx xxx xxx

Consignee's charges
__________ expense xxx xxx xxx
Commission xxx xxx xxx

Total Expenses xxx xxx xxx

Consignment Sales xxx
Consignment Income xxx
PENJUALAN KONSINYASI - LABA DIPISAH
Description Periodic System Perpetual System
Consignor Consignee Consignor Consignee
Pengiriman Consignment Out xxx No Entry Consignment Out xxx No Entry
barang Merchandise Shipment xxx Memo M/I xxx Memo
on Consignment

Pembayaran Consignment Out xxx No Entry Consignment Out xxx No Entry

ongkos kirim Cash xxx Cash xxx
o/ konsinyi
Pembayaran Cash xxx Advance to _________ xxx Cash xxx Advance to ______ xxx
uang muka Advance from _______ xxx Cash xxx Advance from ____ xxx Cash xxx

Pembayaran No Entry Consignment In xxx No Entry Consignment In xxx

beban o/ Cash xxx Cash xxx
konsinyi
Retur Merch. Shipment on Cons xxx No Entry M/I xxx No Entry
barang Consignment Out xxx Memo Consignment Out xxx Memo

Pembayaran No Entry Consignment In xxx No Entry Consignment In xxx

beban retur Cash xxx Cash xxx
o/ konsinyi
Pengembalian Advance from _________ xxx Cash xxx Advance from _____ xxx Cash xxx
uang muka Cash xxx Advance to ________ xxx Cash xxx Advance to _____ xxx

Penjualan No Entry Cash/ Receivables xxx No Entry Cash/ Receivables xxx

Consignment In xxx Consignment In xxx

Pembayaran No Entry Consignment In xxx No Entry Consignment In xxx

ongkos angkut Cash xxx Cash xxx
penjualan
Komisi No Entry Consignment In xxx No Entry Consignment In xxx
konsinyi Commissions on xxx Commissions on xxx
consignment sales consignment
sales
Pelaporan & Advance from ______ xxx Consignment In xxx Advance from _____ xxx Consignment In xxx
penyetoran Cash xxx Cash xxx Cash xxx Cash xxx
Receivables - ______ xxx Payable - _______ xxx Receivables - _____ xxx Payable - ______ xxx
Consignment Out xxx Advance to ______ xxx Consignment Out xxx Advance to _____ xxx
Consignment Out xxx Consignment Out xxx

Jurnal No Entry No Entry No Entry No Entry

penyesuaian
Laba Consignment Out xxx No Entry Consignment Out xxx No Entry
Konsinyasi Consignment Income xxx Consignment Income xxx

Jurnal Consignment Income xxx No Entry Consignment Income xxx No Entry

Penutup Income Summary xxx Income Summary xxx

Merchandise shipment xxx No Entry No Entry

on consignment
Income Summary xxx
PENJUALAN KONSINYASI - LABA DIGABUNG

Description Periodic System Perpetual System

Consignor Consignee Consignor Consignee
Pengiriman No Entry No Entry Merch on Consignment xxx No Entry
barang Memo Memo M/I xxx Memo

Pembayaran Freight Out xxx No Entry Freight Out xxx No Entry

ongkos kirim Cash xxx Cash xxx
o/ konsinyor
Pembayaran Cash xxx Advance to _____ xxx Cash xxx Advance to _____ xxx
uang muka Advance from ____ xxx Cash xxx Advance from ______ xxx Cash xxx

Pembayaran No Entry Payable - ______ xxx No Entry Payable - ______ xxx

beban o/ Cash xxx Cash xxx
konsinyi
Retur Barang No Entry No Entry M/I xxx No Entry
Memo Memo Merch on Cons xxx Memo

Pembayaran No Entry Payable - _____ xxx No Entry Payable - _____ xxx

beban retur Cash xxx Cash xxx

Pengembalian Advance from _____ xxx Cash xxx Advance from ______ xxx Cash xxx
uang muka Cash xxx Advance to _____ xxx Cash xxx Advance to _____ xxx
Penjualan No Entry Cash/ Receivables xxx No Entry Cash/ Receivables xxx
Sales xxx Sales xxx

Purchase xxx M/I xxx

Payable - ______ xxx Payable - _____ xxx

COGS xxx
M/I xxx

Pembayaran No Entry Payable - ______ xxx No Entry Payable - ______ xxx

ongkos angkut Cash xxx Cash xxx
penjualan

komisi No Entry No Entry No Entry No Entry

konsinyi
Pelaporan & Advance from ______ xxx Payable - _____ xxx Advance from ____ xxx Payable - ______ xxx
penyetoran Cash xxx Cash xxx Cash xxx Cash xxx
penjualan Receivables - ______ xxx Payable - ______ xxx Receivables - _____ xxx Payable - ______ xxx
Expenses xxx Advance to _____ xxx Expenses xxx Advance to _____ xxx
Merch on Cons xxx Merch on Cons xxx
Sales xxx Sales xxx

COGS xxx
Merch on cons xxx
Jurnal penyesuaian
persediaan awal : Income Summary xxx No Entry No Entry No Entry
Merch on consignment xxx

persediaan akhir : Merch on consignment xxx No Entry No Entry No Entry

Income Summary xxx

Ongkos angkut Merch on Consignment xxx No Entry Merch on Cons xxx No Entry
barang sisa Freight Out xxx Freight Out xxx

Laba Konsinyasi No Entry No Entry No Entry No Entry

Jurnal Penutup Sales xxx No Entry Sales xxx No Entry

Expenses xxx COGS xxx
Income Summary xxx Expenses xxx
Income Summary xxx