Abnormal loss??????

You should read consignment accounts again. When goods are consigned entry is consignment A/c debited Goods sent on consignment A/c credited. The Goods sent on consignment A/c is shown in tradingA/c as subtraction from purchase. Now when goods lost in transit, a new account Goods lost in transit opened and value of goods lost debited to it and consignment account credited. On receiving of claim from insurance company Goods lost in transit credited with the amount received and balance left in this account i.e. Abnormal Loss transfered to Profit and Loss account i hope it is clear to you.