
Konsinyasi dan Akuntansinya
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University
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Hard
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1.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
What is meant by consignment?
Sale of goods with a large discount
Sale of goods by the owner directly to consumers
Sale of goods by entrusting them to another party for sale
Purchase of goods in large quantities for stock
Transaction of buying and selling between companies
2.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The party receiving goods in a consignment transaction is called…
Consignor
Consignee
Commissioner
Distributor
Dealer
3.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
Consignment goods that have not been sold are still recorded as inventory by…
Consignee
Consignor
Third party
Commissioner
End buyer
4.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
In the separate method, revenues and expenses related to consignment are recorded in the account…
Inventory
Regular sales
Consignment goods
Commission
Other income
5.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
One of the advantages for the consignee in a consignment agreement, except…
The risk of unsold goods can be avoided
No need for large working capital
Ownership of goods
Receive commission from sales
Unsold goods can be returned
6.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The journal to record the shipping cost of consignment goods in the separate method is…
Inventory (D), Cash (K)
Consignment goods (D), Cash (K)
Shipping cost (D), Cash (K)
Commission (D), Cash (K)
Consignment goods (D), Shipping cost (K)
7.
MULTIPLE CHOICE QUESTION
30 sec • 1 pt
The transaction 'Store XYZ sends cash that is the right of PT ABC' in the separate method is recorded as…
Cash (D), Receivable-Commissioner (K)
Consignment goods (D), Sales (K)
Receivable-Commissioner (D), Cash (K)
Inventory (D), Consignment goods (K)
Commission (D), Consignment goods (K)
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