GM Accounting Manual
To General Motors Dealer
To the Dealer's Accountant
Frequently Asked Questions
Chart of Accounts
Balance Sheet
New Vehicles
Used Vehicles
    446A Used Cars Retail - Certified
    446B Used Cars Retail - Other
    448 Used Cars Wholesale
    450A Used Trucks Retail - Certified
    450B Used Trucks Retail - Other
    452 Used Trucks - Wholesale
    456 Used Other Automotive
    647A Reconditioning - Certified Used Cars
    647B Reconditioning - Other Used Cars
    649 Adjustment - Used Car Inventory
    651A Reconditioning - Certified Used Trucks
    651B Reconditioning - Other Used Trucks
    653 Adjustment - Used Truck Inventory
Fixed Operations
Expenses
Finance and Insurance
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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