Consignment Account - Terminologies - SS3 Accounting Past Questions and Answers - page 1

1

Who is the person who sends the goods in a consignment account?

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A

Consignor

 

B

Consignee

C

Customer

D

Vendor

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2

What is a consignment note in a consignment account?

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A

A document detailing the sales proceeds

B

A document detailing the unsold stock

C

A document detailing the goods sent by the consignor to the consignee

D

A document detailing the commission owed to the consignee

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3

What is the amount paid by the consignor to the consignee for selling the goods in a consignment account?

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A

Sales proceeds

B

Unsold stock

C

Commission

D

Consignment inventory

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4

What is the process of reconciling the sales proceeds with the commission owed to the consignee and any expenses incurred during the consignment period called in a consignment account?

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A

Consignment period

B

Account settlement

 

C

Consignment note

D

Consignment inventory

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5

What are the goods that remain with the consignee after the consignment period has ended in a consignment account called?

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A

Sales proceeds

B

Unsold stock

C

Commission

D

Consignment inventory

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6

What is a consignment account used for?

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7

Who is the person who receives the goods from the consignor for sale in a consignment account?

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