463A – Subaru – Prepaid/Courtesy Maintenance

Parts And Accessories Department

Sales Synopsis

Account 463A

Debits

Credits

 

  1. The sale price of all Subaru parts sold on Prepaid/Courtesy Maintenance repair orders.

663A – Subaru – Prepaid/Courtesy Maintenance

Parts And Accessories Department

Cost of Sales Synopsis

Account 663A

Debits

Credits

  1. The cost of all Subaru parts sold on Prepaid/Courtesy Maintenance repair orders.

  

 

Remarks:

The balances in these accounts represent parts (excluding shop materials) sold to customers on completed Prepaid/Courtesy Maintenance repair orders for Subaru vehicles.  Prepaid/Courtesy Maintenance performed in the Express Lane should be booked to Accounts 478/678.

Parts should be costed individually at actual cost at the time of sale.  A percentage method of costing is not recommended (refer to Parts & Accessories – Subaru (Account 242A)).

Parts should only be physically withdrawn from inventory upon presentation of the hard copy of the repair order to the Parts Department.