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
Lease and Rental
    510 Selling Price of Disposed Vehicles (Closed End Lease)
    511 Recurring Lease Payment (Closed End Lease)
    512 Maintenance Income (Closed End Lease)
    513 Partial Month (Pro-Rata) Income (Closed End Lease)
    514 Late Payment Charge (Closed_End_Lease)
    516 Administrative Fee (Closed End Lease)
    517 Other Lease Revenue (Closed End Lease)
    535 Rental Income (Rental)
    541 Insurance Commissions Earned
    542 Accessories (Lease and Rental) – (Sales)
    543 GM Protection Plans (Sales)
    544 Other Protection Plans (Sales)
    711 Interest (Closed End Lease)
    712 Amortization (Closed End Lease)
    713 Insurance (Closed End Lease - In Service Vehicles)
    714 License, Title & Tax (Closed End Lease)
    715 Policy-Leased Vehicles (Closed End Lease)
    716 Maintenance & Repairs (Closed End Lease)
    717 Rent-Sublet Units (Closed End Lease)
    718 Other (Closed End Lease)
    740 F&I Manager Commissions
    741 Insurance Chargebacks
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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