Accounting For Joint Ventures | Joint Venture Accounts - Articles - Notes </head> <body bgcolor="#E5E5E5" topmargin="0" leftmargin="0" rightmargin="0" bottommargin="0"> <table width="770" border="0" cellpadding="0" cellspacing="0" align="center" height="103" id="table54"> <tr> <td style="padding-left:25px;" bgcolor="#44D62C" class="logo" width="745px" height="88px"> <p align="center"><a href="index.php"><img src="images/head0.gif" border="0" /><br /> <font face="Georgia" size="2" color="#FFFFFF"><b>A free website that explains financial and managerial accounting with amazing clarity</b></font></b></a></p> </td> </tr> <tr> <td background="images/top01.gif" height="23" align="center" class="menu" > <script type="text/javascript"> </script> <script type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/show_ads.js"> </script> </td> </tr></table> <table width="770" border="0" cellspacing="0" cellpadding="0" align="center" height="380" id="table55"> <tr> <td valign="top" bgcolor="#FFFFFF" width="579" height="380"> <table width="581" border="0" cellspacing="0" cellpadding="15" height="393" id="table3"> <tr> <td class="title" height="15" background="title_bg.gif" align="right" width="551"> <b><font size="4" face="Verdana" color="#333333"> </font><font size="4" face="Verdana" color="#666666"> </font> <font face="Verdana" color="#666666">Welcome to Accounting For Management</font></b></td> </tr> <tr> <td class="title" height="15" align="right" width="551"> <p align="left"> <b> <font size="1" face="Verdana"> <a style="text-decoration: none" href="index.php">Home</a> » Accounting For Joint Ventures/Joint Venture Accounts</font></b></td> </tr> <tr> <td valign="top" class="text" height="303" width="551"> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="table4" height="40"> <tr> <td width="100%" height="40"><script type="text/javascript"> </script> <script type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/show_ads.js"> </script></td> </tr> </table> <h1 align="left">Accounting For Ventures / Joint Venture Accounts:</h1> <p align="left"><b><font size="2" face="Verdana">Learning Objectives:</font></b></p> <ol> <li> <p align="left"><font face="Verdana" size="2">Define and explain the terms consignment, consignor and consignee.</font></p> </li> <li> <p align="left"><font face="Verdana" size="2">What is the difference between consignment and sale?</font></p> </li> <li> <p align="left"><font face="Verdana" size="2">Make journal entries in the books of consignor and that of consignee.</font></p> </li> <li> <p align="left"><font face="Verdana" size="2">Prepare consignment account and consignee's account in the books of consignor.</font></p> </li> </ol> <p align="left"><script type="text/javascript"> </script> <script type="text/javascript" src="http://pagead2.googlesyndication.com/pagead/show_ads.js"> </script> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="table5" height="735"> <tr> <td width="5%" valign="top" height="83"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="83"> <b> <font size="2" face="Verdana"> <a href="definition_and_explanation_of_joint_venture.php">Definition and Explanation of Joint Venture</a>:</font></b><p> <font size="2" face="Verdana">A joint venture is a temporary partnership of two or more persons engaged in any particular business adventure of enterprise of short or seasonal duration. <a href="definition_and_explanation_of_joint_venture.php"> <span style="text-decoration: none">Click here to read full article</span></a>.</font></td> </tr> <tr> <td width="5%" valign="top" height="19"> </td> <td width="95%" valign="top" height="19"> </td> </tr> <tr> <td width="5%" valign="top" height="83"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="83"> <p align="left"> <b> <font size="2" face="Verdana"> <a href="difference_between_joint_venture_and_consignment.php"> Difference Between Joint Venture and Consignment</a>:</font></b></p> <p align="left"> <font size="2" face="Verdana">In joint venture, parties to the agreement are known as co-venturers while in consignment they are termed as consignor and consignee. <a href="difference_between_joint_venture_and_consignment.php"> <span style="text-decoration: none">Click here to read full article</span></a>.</font></p> </td> </tr> <tr> <td width="5%" valign="top" height="19"> </td> <td width="95%" valign="top" height="19"> </td> </tr> <tr> <td width="5%" valign="top" height="99"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="99"> <p align="left"> <b> <font size="2" face="Verdana"> <a href="advantages_and_disadvantages_of_joint_ventures.php">Advantages and Disadvantages of Joint Venture</a>:</font></b></p> <p align="left"> <font size="2" face="Verdana">Smart entrepreneurs and business owners know that Joint Ventures are the fastest and most effective way to radically increase sales and profits with virtually no money and no risk, as long as its done correctly. <a href="advantages_and_disadvantages_of_joint_ventures.php"> <span style="text-decoration: none">Click here to read full article</span></a>.</font></p> </td> </tr> <tr> <td width="5%" valign="top" height="19"> </td> <td width="95%" valign="top" height="19"> </td> </tr> <tr> <td width="5%" valign="top" height="140"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="140"> <p align="left"> <b><a href="joint_venture_accounting_entries.php"> <font size="2" face="Verdana">Joint Venture Accounting - Journal Entries<span style="text-decoration: none">:</span></font></a></b></p> <P><font face="Verdana" size="2">There are two methods in which joint venture account can be kept These are:</font></P> <ol> <li><font face="Verdana" size="2">Where no separate books are kept to record joint venture transactions.</font></li> <li><font face="Verdana" size="2">Where as separate set of books is kept to record the transactions. <a href="joint_venture_accounting_entries.php" style="text-decoration: none"> Click here to read full article</a>.</font></li> </ol> </td> </tr> <tr> <td width="5%" valign="top" height="18"> </td> <td width="95%" valign="top" height="18"> </td> </tr> <tr> <td width="5%" valign="top" height="99"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="99"> <b> <font size="2" face="Verdana"> <a href="joint_venture_memorandum_account.php">Memorandum Joint Venture Account</a>:</font></b><p><font size="2" face="Verdana">The is another method to record the transactions in the books of the various parties. Under this method the joint venture account is prepared on memorandum basis, just to find out the profit or loss but not as a part of financial books. <a href="joint_venture_memorandum_account.php"> <span style="text-decoration: none">Click here to read full article</span></a>.</font></td> </tr> <tr> <td width="5%" valign="top" height="17"> </td> <td width="95%" valign="top" height="17"> </td> </tr> <tr> <td width="5%" valign="top" height="67"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="67"> <b><font size="2" face="Verdana"> <a href="genera_questions_and_answers_about_joint_venture_accounting.php">General Questions and Answers About Joint Venture Accounting</a>:</font></b><p><font size="2" face="Verdana">Find the answers of various general questions and answers about joint venture accounting. <a href="genera_questions_and_answers_about_joint_venture_accounting.php"> <span style="text-decoration: none">Click here</span></a>.</font></td> </tr> <tr> <td width="5%" valign="top" height="19"> </td> <td width="95%" valign="top" height="19"> </td> </tr> <tr> <td width="5%" valign="top" height="53"> <font face="Times New Roman" size="4" color="#666666">►</font></td> <td width="95%" valign="top" height="53"> <p align="left"> <b><font size="2" face="Verdana"> <a href="joint_venture_accounting_exercises_problems.php">Joint Venture Accounting Exercises and Problems</a>:</font></b></p> <p align="left"> <font face="Verdana" size="2">Solved problems about joint venture <a href="joint_venture_accounting_exercises_problems.php"> <span style="text-decoration: none">Click here to find the solved problems</span></a>.</font></p> </td> </tr> </table> <p align="left"> </p> <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#111111" width="100%" id="table6" height="44"> <tr> <td width="100%" height="44">  <p align="center"> </p> <form action="http://www.accountingformanagement.com/site_search.htm" id="cse-search-box1"> <div> <input type="hidden" name="cx" value="partner-pub-3445797094072492:iibco8-y5kd" /> <input type="hidden" name="cof" value="FORID:11" /> <input type="hidden" name="ie" value="windows-1252" /> <table border="0" width="100%" id="table1" cellspacing="0" bgcolor="#FFFFCC" bordercolor="#FFCC99" cellpadding="0"> <tr> <td style="border: 1px solid #FFCC99; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" bgcolor="#FFCC99"> <p align="center"> <font face="Verdana" color="#FF0000"><b>Our Request</b></font></p> </td> </tr> <tr> <td height="77" style="border: 1px solid #FFCC99; padding-left: 4px; padding-right: 4px; padding-top: 1px; padding-bottom: 1px" bgcolor="#FFFFCC"> <p align="center"> <font size="2" face="Verdana" color="#FF0000"> Dear visitor! 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