Transcription of General Motors Dealer Standard Accounting Manual and …
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General Motors Dealer Standard Accounting Manual and …
1 General Motors Dealer Standard Accounting Manual and Handbook 2017 General Motors This Manual cannot be reproduced in whole or in part without the expressed written permission of General Motors . 3 TO THE General Motors Dealer : Accounting , the process of properly recording and classifying business transactions, is an important factor, recognized as essential to the successful management of a business. Control of capital and satisfactory profits are largely dependent upon the efficiency of management and its ability to direct the affairs of the business. Plans and decisions are necessary and these should be based on facts. Without facts, decisions may be made based on erroneous or unreliable information which, at worst, may jeopardize the business and, at best, may not utilize resources to their fullest extent to produce maximum profits. Accounting itself will not correct mistakes and weaknesses which may exist in the operation of a business.
850 Finance & Insurance Chargebacks 853 Repossession Losses-New 855 F & I Compensation - New 494 694 Divisional Extended Warranties (Sales) Used 808 Finance Income-Used 809 Insurance Commissions Earned-Used 811 861 Accessories-Used
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