Introduction to the Nominal Ledger and Associa - Flipbook - Page 84
9033 Costs in Progress
This credit is the balancing entry to the 9032 account being the accrual for the actual cost. A Transaction by
Suffix report will identify the stock numbers making up the Nominal Ledger balance. This should be checked and
any credits for over estimates released via the VSB system.
9054 New Stock Transfer Control
This is used as a clearing account for the transfer of factory fitted options from vehicle to vehicle.
9055 Demonstrator Stock
This represents the balance of all vehicles at 8A9 status which have a model code of Demo/Courtesy/Hire.
9058 Demonstrator Depreciation Reserve
This represents the depreciation for vehicles using the write down facility in VSB. The write down for used
vehicles is actioned using the 8Adjusted Stock Field9 on the Purchase Brief page.
9059 Demonstrator Clearing Account
Zero Account – Imbalance usually caused by selling new vehicles to used for self supply demonstrators at a
different sales/cost value. This account is a wash through account and any balance must be resolved through the
VSB system. Running the Transaction by Suffix report will identify the stock numbers making up the balance.
9060 Used Vehicle Stock
The balance represents all used vehicles at 8A9 status. A Transaction by Suffix report will identify the stock
numbers making up the nominal balance. This should be agreed to the stock list in VSB and reconciled to
physical stock.
9061 Used Vehicle Depreciation Reserve
This represents the depreciation for vehicles using the write down facility in VSB. The write down for used
vehicles is actioned using the 8Adjusted Stock Field9 on the Purchase Brief page.
9062 Over Allowance Clearing Account
Zero Account – Imbalance is either a used vehicle direct purchase where on creation of the vehicle record there is
a difference between the Purchase Price and the Stock Value fields, or where the used vehicle linked to a prime
sale via the part exchange function have an Account Status that is not consistent. When a vehicle with a part
exchange has been sold, the sold vehicle should be at status 8I9 and the part exchange at status 8A9. A
Transaction by Suffix report will identify the stock numbers making up the balance – these should be addressed
via VSB.
9064 Used Vehicle Other Stock
This represents the balance of Miscellaneous Stock on vehicles. Debit balances are for work done to a vehicle
which is still in stock, i.e. status less than 8I9. A Transaction by Suffix report will identify the stock numbers making
up the Nominal Ledger balance.
9065 Costs in Progress
This credit is the balancing entry to the 9064 account being the accrual for the actual cost. A Transaction by
Suffix report will identify the stock numbers making up the Nominal Ledger balance. This should be checked and
any credits for over estimates released via the VSB system
9080 Parts Stock Franchise
This is the nominal balance of the parts stock – the system checks each EOD that the physical value of stock held
in the parts file agrees with this balance.
Nominal Balance Sheet Accounts
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