[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-25400-105":3,"detail-sidebar-cat-0-en-105":57,"doc-detail-25400-en":107},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":50,"head_meta":52,"extra_data":54,"updated_unix":56},105,"en","advanced-financial-accounting-volume-0-consignment-accounts","Advanced Financial Accounting Volume 0 - Consignment Accounts","","Consignment accounts explain how businesses distribute products through agents without transferring ownership of the goods. The consignor transfers possession to the consignee for sale on behalf of the consignor, while the principal–agent relationship means ownership remains with the consignor until sale. The consignee receives commissions and reimbursement of selling-related expenses, with settlement made periodically or on completion. The material also distinguishes ordinary commission, del credere commission for added responsibility in collecting customer payments and covering bad debts, and overriding commission to provide additional incentive for market development. It concludes by describing account sales as a summary of gross proceeds, expenses, commission due, and net amount payable.",{"@graph":14,"@context":49},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & Report",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/advanced-financial-accounting-volume-0-consignment-accounts/25400",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Aurora","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction","https://schema.org",{"og:url":32,"og:type":51,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":53,"canonical":32},"index,follow",{"doc_id":55,"site_id":7},25400,1778192496,{"code":4,"msg":58,"data":59},"success",[60,64,68,72,77,82,87,91,96,99,103],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":61,"show_sort_weight":62,"slug":63},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":65,"show_sort_weight":66,"slug":67},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":69,"show_sort_weight":70,"slug":71},"Exam",70,"exam",{"id":73,"doc_module":4,"doc_module_name":25,"category_name":74,"show_sort_weight":75,"slug":76},5,"Comic",60,"comic",{"id":78,"doc_module":4,"doc_module_name":25,"category_name":79,"show_sort_weight":80,"slug":81},6,"Technology",50,"technology",{"id":83,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},7,"Healthcare",40,"healthcare",{"id":88,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":89,"slug":90},8,30,"research-report",{"id":92,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},9,"Religion & Spirituality",20,"religion-spirituality",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":94,"slug":98},"World Cup","world-cup",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":100,"slug":102},10,"Lifestyle","lifestyle",{"id":104,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":73,"slug":106},19,"General","general",{"code":4,"msg":58,"data":108},{"doc_id":55,"user_id":109,"nickname":37,"user_avatar":110,"doc_module":4,"category_id":88,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":115,"language":116,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":117,"seo_description":12,"update_tm":56,"read_time":118},4810365810221,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","cbCaimPe6rKYAcOH","https://ap.wps.com/l/cbCaimPe6rKYAcOH","pdf",42726057,162,"English","Advanced Financial Accounting Volume 0 - Consignment Accounts | PDF",408]