If the account balance is credited on the consignment note, the refund on consignment by consignment accounts cleared out the debit side the shield (that is, those who undertake a consignment sales accounts receivable)
If the account balance for sale on the credit side. Save any refund to the consignment. By clearing out the debit account as follows (there is a debtor consignee, consignment).
The account balance for sale in the credit. The record refund depositors for sale. Sell out by clearing account debit, so this (that is, consignee is receivable consignor).