466A – Subaru – Counter

Parts And Accessories Department

Sales Synopsis

Account 466A

Debits

Credits

 

  1. The sales price of all Subaru parts sold over the counter to retail customers.

666A – Subaru – Counter

Parts And Accessories Department

Cost of Sales Synopsis

Account 666A

Debits

Credits

  1. The inventory value of all Subaru parts sold over the counter to retail customers.

  

 

Remarks:

 

The balances in these accounts represent all parts for Subaru vehicles sold at retail to customers on parts counter invoices, regardless of the source of the parts.

 

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)).