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Accounting of consignment purchase

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19 July 2008 my client business of garments.consignment purchase of garment amount 300000/- from delhi. my client shop in varanasi .what accounting in the book.pls ans

20 July 2008 Stock Recd on consignment Dr 300000
To Delhi client account 300000

21 July 2008 there is no mater of delhi & Banaras
simple entery
purchase dr
party credit






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