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
    460A Customer Labor - Cars & Light Duty Trucks
    460B Service Contracts Customer Labor - Cars & Light Duty Trucks
    460C Quick Service Labor - Cars & Light Duty Trucks
    461A Customer Labor - Commercial, Fleet & Medium Duty Trucks
    461B Service Contracts Customer Labor - Commercial, Fleet, & Medium Duty Trucks
    461C Quick Service Labor – Commercial, Fleet, & Medium Duty Trucks
    462 Warranty Claim Labor - Mechanical
    463 Internal Labor - Mechanical
    464 New Vehicle Inspection Labor
    466 Sublet Repairs - Mechanical
    467 Parts - Customer Mechanical Repair Orders - Car and Light Duty Trucks
    468 Parts - Customer Mechanical Repair Orders - Commercial, Fleet, & Medium Duty Trucks
    469 Shop Supplies
    470 Customer Paint Labor - Cars & Trucks
    471 Customer Body Labor - Cars & Trucks
    472 Warranty Claim Labor - Body Shop
    473 Internal Labor - Body Shop
    476 Sublet Repairs - Body Shop
    477 Parts - Body Shop Customer Repair Orders - Cars & Trucks
    478 Parts Quick Service Repair Orders
    479 Paint and Body Shop Materials
    480 Parts Warranty Claims
    481 Parts - Internal
    482 Parts - Counter-Retail
    483 Parts - Wholesale
    484 Accessories
    490 Tires
    491 Gas, Oil and Grease
    492 Miscellaneous
    665 Adjustment - Cost of Labor Sales - Mechanical
    675 Adjustment - Cost of Labor Sales - Body Shop
    687 Purchase Allowances
    688 Adjustment - Parts and Accessories Inventory
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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