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hi guys in the last video of Consignment Accounts we have seen the Introduction of Invoice Price now let us see the accounting treatment when goods are sent at an invoice price so when the goods are sent at an invoice price everything will be based on the invoice price.Goods sent on consignment we take it on the debit side of the consignment account so this will be recorded at an invoice price similarly the closing stock which is credited on the credited in the consignment account will also be valued at an invoice price so we know if the goods sent on consignment is debited the goods returned by the consignee will be credited and if the closing stock is credited and then next year opening stock will be debited fine alright so all these four items needs to be adjusted by eliminating the loading from these items now what is loading? loading is the difference between the invoice price and the cost price lets say the cost price of an item is 100 and the invoice price of an item is 150 so
