The books. of consignee(agent)

As per the individual transactions! Final accounts will be consolidating all debtors. 

Forgot, framwork in Indas gives a bigger insight to transaction processing than AS. To name it, dual aspect and accounting conventions are B.com modules, they don't care to remind users through the Errors standard. Which means everything correlates because it gives us a gist of what we can do and what we can't. For a nice non-ca, no one can put forth any arguments.