35 – Compensation - Advisors, Wholesale/Retail Counterpersons

Personnel Expenses

Synopsis

Account 35

Debits

Credits

  1. Compensation earned by Service Advisors, and Retail and Wholesale Parts Counterpersons.

  1. Adjustments to previously recorded expense.

 

 

Remarks:

This account is meant for regular customer labor and parts personnel.  Dedicated Express Service compensation should be charged to Account 36 – Compensation Express Service.

Each item of this expense should be distributed to the respective operating department.  Personnel who perform services for more than one department should have their salaries prorated on an equitable basis.