Salaries—Other—Service – Ford Online Accounting Manual

Expenses

SALARIES—OTHER—SERVICE	EXPENSE ACCOUNT
	7710/7902/7910

ACCOUNT EXPLANATION
TRANSACTIONS
COMMENTS

ACCOUNT EXPLANATION

Salaries and wages, including vacations, granted holidays, authorized paid absence from work, and training time, of service department employees, except productive technicians. Includes earnings of the following employees: service salespeople, shop foremen, service clerks, dispatcher, service cashier, service porters and helpers.

TRANSACTIONS

			Jrnl.	Dr.	Cr.

Gross earnings of service department employees, except productive technicians, for payroll period			PR
	Salaries—Other—Service			7710
	Salaries—Technicians—Quick Lane			7902
	Salaries—Technicians—Quick Lane—Other			7910
		Accrued Payroll			2410

Month-end accrual for amount earned in current period, but payable in a subsequent accounting period			PR or SE
	Salaries—Other—Service			7710
	Salaries—Technicians—Quick Lane			7902
	Salaries—Technicians—Quick Lane—Other			7910
		Accrued Payroll			2410

COMMENTS

Salaries and wages of productive technicians should be charged to Account 1440, Inventory—Labor in Process.
If an employee spends a portion of his time in the service department, such time should be charged to this account and the remainder should be charged to the salary or wage account of the other department involved.
Bonuses of service department employees based on total dealership profit should be charged to Account 9550, Employee Bonuses.
See also Account 7810, Salaries—Other—Body Shop.