Other Merchandise—Service – Ford Online Accounting Manual

Sales and Cost of Sales

Sales: Selling price of miscellaneous items sold to customers by the service department, and purchased from sources outside the dealership.

*Refer to Chart of Accounts for current applicable Sales/Cost of Sales account numbers.

			Jrnl.	Dr.	Cr.

Sales of emergency kits purchased from a local company to service customers			PS
	Cash Sales—Clearing			1010
		Sales—Other Merchandise—Service			5760
		Sales—Other Merchandise—Service—Quick Lane			5761
	Cost of Sales—Other Merchandise—Service			6760
	Cost of Sales—Other Merchandise—Service—Quick Lane			6761
		Accounts Payable—Trade			2100