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Consignment Accounts

Total questions: 10

Worksheet time: 6mins

Name
Class
Date
1.

In accounting, consignment signifies

a)

goods forwarded from one place to another

b)

goods forwarded by one person to another

c)

goods despatched by the owner to its agent

d)

goods despatched by the owner to its agent for the purpose of sale

2.

For expenses incurred by consignor, this account is debited.

a)

Consignor

b)

Consignment

c)

Consignee

d)

Bank

3.

Commission on consignment is _________ to consignee.

a)

Expense

b)

Loss

c)

Income

d)

Asset

4.

Select two or more correct options:

Consignment expenses are incurred by

a)

Consignee

b)

Consignor

c)

Debtor

d)

Creditor

5.

Select two or more correct options:

These are the important ledger accounts in the books of Consignor

a)

Consignment Account

b)

Consignee Account

c)

B/R Account

d)

Bad Debts Account

6.

Account sales is submitted by consignee to the consignor.

a)

True

b)

False

7.

A consignee is paid del- credere commission for bearing the risk of bad debts on account of credit sales made by him.

a)

True

b)

False

8.

Sales account and account sales are synonymous terms.

a)

True

b)

False

9.

The document giving the description of goods and their minimum selling price sent to the consignee by the consignor is known as ————————-

(a)  

10.

Del-Credere commission is normally calculated on ———————- sales.

(a)