NABTEB QUESTIONS

Explain the following terms i. Account sales ii. Consignor iii. Consignment iv. Consignee v. Del Credrel Agent – NABTEB QUESTION

i. Account sales: This is a document which states the total sales made, less the expenses and commissions due to the consignee. The balance will be remitted to the consignor by bank draft.

ii. Consignor: This is the person who sends goods to the consignee along with a proforma invoice, which states the quantity, price and value of goods sent.

iii. Consignment: It is the goods sent to the consignee or agent abroad.

iv. Consignee: This is the person to whom goods are sent to. He is the person who will sell the goods (consignment) and remit account sales to the consignor.

v. Del Credel Agent: This is an agent who guarantees the payments of debts owned by customers. He receives an additional commission known as ‘Del Credel Commission

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