GM Accounting Manual
To General Motors Dealer
To the Dealer's Accountant
Frequently Asked Questions
Chart of Accounts
Balance Sheet
New Vehicles
Used Vehicles
Fixed Operations
Expenses
Finance and Insurance
    443 GM Protection Plans New Vehicles (Sales)
    444 Other Protection Plans New Vehicles (Sales)
    454 GM Protection Plans - Used Vehicles (Sales)
    455 Other Protection Plans (Sales)
    806 Finance Income-New Vehicles
    807 Insurance Commission Earned-New Vehicles
    808 Finance Income-Used Vehicles
    809 Insurance Commissions Earned-Used Vehicles
    810 Accessories-New Vehicles (Sales)
    811 Accessories - Used Vehicles (Sales)
    850 Finance & Insurance Chargebacks
    851 Finance & Insurance Chargebacks
    853 Repossession Losses - New Vehicles
    854 Repossession Losses-Used
    855 F&I Compensation-New Vehicles
    856 F&I Compensation-Used Vehicles
Lease and Rental
Additions & Deductions
Adjustments
GM Operating Report
Computations
Internal Controls
Office Functions and Duties of Office Employees
Fleet and Commercial Sales and Gross Activity (Page 5K)
Recommended Repossession Accounting Procedures
Glossary
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