(a)[4]
Explain two disadvantages to a consignor of selling on a consignment basis.
(b)[10]
Prepare the consignment account in Tan’s books for the year ended 31 March 2021.
(c)[6]
Explain three reasons why Tan charges a lower selling price for the motors in the consignment sales.
(d)[5]
Advise Tan on whether he ought to establish a company in country B to sell his products. Justify your answer.