Retail

Sale of Inbound Consignment Goods

Selling an item that belongs to a vendor, where you only act as the agent.

Account NameTypeDebit ($)Credit ($)
Cash / BankAsset (+)200.00-
Payable to ConsignorLiability (+)-180.00
Consignment Commission IncomeRevenue (+)-20.00

💡 Accountant's Note

You don't own the inventory. When it sells, you create a liability to the owner for their share and recognize your commission as revenue.

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