@Tut, you are of course right that the consignment for sale is not a financial transaction, in that ownership does not pass until sale. At that point it either becomes a sale to the gallery at trade price, with the gallery immediately selling it on to the end user at its chosen retail price; or it becomes a sale by us to the end user at our retail price, with the gallery taking a commission. From an accounting viewpoint, no paperwork is required until that point is reached.
However, the consignment for sale is still a transaction (though not a financial one as yet), and needs to be recorded. A key feature of the program for us is to produce good-looking paperwork between us and the galleries/customers. Sometimes this will be in the form of a sales invoice, sometimes it will be in the form of a consignment note for sale or return. Each needs to set out the details of the items delivered, and each needs to set out prices. The totals in the sales invoices should be included in our accounts, but the details in the consignment notes should not.
I do not want to use a separate spreadsheet for this, and lose the simplicity of having a single program handle all the transactions, both financial and otherwise. Using the Delivery Note module would not work, as this does not show any prices. At the moment the best workaround is to use the Sales Quote module. This produces external documents which have the same layout as Sales Invoices, show prices, but are not included in the accounts receivable or the financial summary. If the heading for these could be changed from “Quote” to “Consignment Note”, everything would be perfect as far as we are concerned [Note to Lubos: User editing of this template would be welcome once you are satisfied with the editing option for Sales Invoices].
It may be worth us looking at the upcoming Pro Forma Invoice module, but its relevance to our business will depend on how it is structured and what effect (if any) it has on the financial figures.