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Mercancías en consignación

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Mercancías en consignación

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Conceptos y cuentas en consignación.

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Mexico

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Mercancías en consignación
 

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Mercancías en consignaciónOnline version

Conceptos y cuentas en consignación.

by LUIS GIOVANNI MONTOYA MORALES
1

En , el comitente entrega productos al comisionista para venderlos sin transferir la propiedad . El registra los artículos como y no paga al proveedor hasta la venta . Las cuentas involucradas suelen ser mercancías en consignación , al consignante y una vez se realiza la venta . La estructura contable debe reflejar las existencias , las comisiones y las devoluciones , evitando sobreestimar activos . Este acuerdo mejora la liquidez y facilita ampliar surtidos sin inversión inicial .

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