477 – Subaru – Internal Express Service RO

Parts And Accessories Department

Sales Synopsis

Account 477

Debits

Credits

 

  1. The sales price of Subaru parts sold to customers on completed Internal Express Service repair orders.

677 – Subaru – Internal Express Service RO

Parts And Accessories Department

Cost of Sales Synopsis

Account 677

Debits

Credits

  1. The inventory value of Subaru parts sold on an Internal Express RO.

 

 

Remarks:

The balances in these accounts represent all Subaru vehicle parts sold Internal Express Service repair orders, regardless of the source of the parts involved.

 

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 are housed in a physical cabinet in the Express Bay and Express Technicians determine parts to use and fulfill their order from this cabinet.  They do not go to the Parts department to receive their parts/oil/commodities.