Is it mandatory to show our "cfa" stocks in our a/c books?

Hi Everyone,

1. Should we have to show our CONSIGNMENT AGENT (FOREIGN CUSTOMER) stocks in our A/c Books?
2. Shoule these stocks to be shown in our Balance Sheet ?

If yes, kindly guide me how to show them in TALLY ERP?

Present we have created our own storage locatioin and foreign customer storage location in tally erp. But, what is the procedure to transfer them from one location to another location.

Thanks!

Bhaskar