October 30, 2016 admin

Salaries—Other—Body Shop

Expenses

SALARIES—OTHER—BODY SHOP EXPENSE ACCOUNT
7810

ACCOUNT EXPLANATION
Salaries and wages, including vacations, granted holidays, authorized paid absence form work, and training time, of body shop department employees, except productive technicians. Includes earnings of the following employees: estimators, foremen, clerks, dispatcher, cashier, porters and helpers.
TRANSACTIONS
  Jrnl. Dr. Cr.
  Gross earnings of service department employees, except productive technicians, for payroll period PR
    Salaries—Other—Body Shop 7810
      Accrued Payroll 2410
             
  Month-end accrual for amount earned in current period, but payable in a subsequent accounting period PR or SE
    Salaries—Other—Body Shop 7810
      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 body shop, 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.