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.

Debits

Credits

 

  1. The sales of Mobile Service Customer Parts charged to customers on Repair Orders

 


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.

Debits

Credits

  1. The cost of Mobile Service Parts

 

 

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

 

Account 667D

Cost of Sales – Parts - Mobile Service - Customer Repair Orders

$10

 

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

Account 467D

Sales - Parts - Mobile Service - Customer Repair Orders

 

$15

Account 491

Sales - Gas, Oil & Grease

 

$15

Account 324

Sales Taxes Payable

 

$4