467A – Subaru – Wholesale

Parts And Accessories Department

Sales Synopsis

Account 467A

Debits

Credits

 

  1. The sales price of all Subaru parts sold over the counter to wholesale customers for resale.

  2. The sales price of all Subaru parts sold to fleet accounts at wholesale.

667A – Subaru – Wholesale

Parts And Accessories Department

Cost of Sales Synopsis

Account 667A

Debits

Credits

  1. The cost of all Subaru parts sold at Wholesale.

  

 

Remarks:

The balances in these accounts represent all over the counter sales of parts for Subaru vehicles (for resale) to garages, service stations, body and paint shops, other dealers, fleet accounts, etc., 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)).