Consignment Account - Meaning/Definition - SS3 Accounting Past Questions and Answers - page 1

1

What is a consignment account?

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A

An account used to store personal items

B

An account used to sell goods on behalf of another party

C

An account used to receive commission payments

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2

Who retains ownership of the goods in a consignment agreement?

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A

The consignor

B

The consignee

C

Both the consignor and the consignee

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3

What is the role of the consignee in a consignment agreement?

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A

To sell the goods on behalf of the consignor

 

B

To purchase the goods from the consignor

C

To provide storage space for the consignor's goods

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4

What is the commission paid to the consignor based on?

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A

The cost of the goods

 

B

The sales price of the goods

C

The amount of time the goods were held in inventory

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5

In which industry are consignment accounts commonly used?

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A

Hospitality 

B

Manufacturing

C

Retail 

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6

What is the difference between a consignor and a consignee in a consignment agreement?

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7

Why might a manufacturer or distributor use a consignment account to sell their products?

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