Introduction to the Nominal Ledger and Associa - Flipbook - Page 14
The Structure of the Standard Autoline Chart of Accounts
Standard Cost Centres
0100 - Balance Sheet
0010 - New vehicles - Retail
0011 - New vehicle - Fleet
0012 - F & I department
0014 - Wholesale vehicle sales
0015 - Used vehicles
0030 - Parts
0035 - Service - mechanical
0036 - Fastrack
0037 - Service - bodyshop
0040 - Vehicle rental
0050 - Forecourt
0080 - Administration
Standard Expense Codes
0100 - 0999
Balance Sheet statistics
1000 - 1999
New vehicles sales
2000 - 2109
Used vehicle sales
2110 - 2999
Misc. vehicle sales
3000 - 3999
Parts sales
4000 - 4999
Service Sales
5000 - 5999
Vehicle rental
6000 - 6999
Forecourt sales
7000 - 7999
Direct expenses
8000 - 8999
Administration costs
9000 - 9999
Balance sheet
Standard Final Digit Expense
Codes
102 - Unit sale
1020 - Sales
1021 - Discounts
1022 - Over allowances
1023 - Cost of sales
1024 - Accessory sales
1025 - Accessory COS
1026 - Delivery sales
1027 - Delivery COS
1028 - PDI costs
1029 - Bonuses
0100 9430
-
Balance Sheet - Bank Account
0100 9020
-
Balance Sheet - Fully Paid Stock Account
0010 1020
-
New Vehicle Sales – Model 1 Sales Account
0010 1023
-
New Vehicle Sales – Model 1 Cost of Sales
0030 3000
-
Parts Department – Franchise Retail Sales
Nominal Ledger Structure
01.03.999.01i – pwise – 01/06/06
Page 14 of 152
