456D Mobile Service Customer Repair Order Parts
Sales
Fixed Operations
Sales Synopsis
Account 467D is established to record the sale of Mobile Service Parts Sales on Repair Orders.
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Credits |
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656D Mobile Service Customer Repair Order Parts
Cost of Sales
Fixed Operations
Cost of Sales Synopsis
Account 667D is established to record the cost of Mobile Service Parts Sales sold in Account 467D above.
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Credits |
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Example 1
Record a customer repair order for a lube, oil & filter in the amount of $60 performed by a Mobile Service vehicle. The quick service labor sale is $20. The shop supplies are $10, the parts sale is $15, the gas, oil and grease sales are $15 and the sales tax is $4. The labor cost is $7. The shop supplies cost is $4, the parts cost is $10 and the gas, oil and grease cost is $11.
Journal: Service Sales - Cash
Entry: |
|
Debit |
Credit |
Account 225 |
Cash Sales Clearing |
$60 |
|
Account 660D |
Cost of Sales – Mobile Service Labor – Cars & Light Trucks |
$7 |
|
Account 669 |
Cost of Sales – Shop Supplies |
$4 |
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Account 667D |
Cost of Sales – Parts - Mobile Service - Customer Repair Orders |
$10 |
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Account 691 |
Cost of Sales - Gas, Oil & Grease |
$11 |
|
Account 244 |
Inventory – Gas, Oil & Grease |
|
$11 |
Account 242 |
Inventory – Parts & Accessories |
|
$10 |
Account 247A |
Inventory – Work in Process – Mechanical |
|
$7 |
Account 460D |
Sales - Mobile Service Labor - Cars & Light Duty Trucks |
|
$20 |
Account 469 |
Sales – Shop Supplies |
$10 |
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Account 467D |
Sales - Parts - Mobile Service - Customer Repair Orders |
|
$15 |
Account 491 |
Sales - Gas, Oil & Grease |
|
$15 |
Account 324 |
Sales Taxes Payable |
|
$4 |