467B – Other – Wholesale

Parts And Accessories Department

Sales Synopsis

Account 467B

Debits

Credits

 

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

  2. The sales price of all other make parts sold to fleet accounts over the counter as described in Debits.

667B – Other – Wholesale

Parts And Accessories Department

Cost of Sales Synopsis

Account 667B

Debits

Credits

  1. The cost of all other make parts sold to wholesale customers on a wholesale counter ticket. Only use this account if the Retailer sells/reports New Other Makes on their Financial Statement.  Subaru-only Retailers should use Account 467A - Wholesale Parts for all Wholesale Parts Sales.

  

Remarks:

The balances in these accounts represent all wholesale over the counter sales of parts for other represented makes’ 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 242B)).