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Accounting, the process of properly recording and classifying business transactions, is an important factor, recognized as essential to the successful management of a business.

Control of capital and satisfactory profits are largely dependent upon the efficiency of management and its ability to direct the affairs of the business. Plans and decisions are necessary and these should be based on facts. Without facts, decisions may be made based on erroneous or unreliable information which, at worst, may jeopardize the business and, at best, may not utilize resources to their fullest extent to produce maximum profits.

Accounting itself will not correct mistakes and weaknesses which may exist in the operation of a business. However, it will assist in revealing them and thus contribute to sound understanding and intelligent action aimed at their correction.

Uniform accounting is necessary because it records the financial history of the business; but, more important, it provides the basis for meaningful comparisons.

There is, however, another important purpose of uniform accounting in dealerships.

If the most successful results are to be attained, a close relationship must exist between the dealers and the manufacturer. Dealership managers depend to an extent upon marketing policies established by the manufacturer for its products. It is essential that such policies be considered in the light of their effects upon the dealer organization. This fact is recognized by the manufacturer, but it must have factual information in order to make decisions and establish policies that are fair and equitable to the dealers and in the best interests of both parties. The Dealerís Standard Accounting System, properly operated, provides these facts when the operating data is forwarded to the manufacturer each month.

Adherence to the provisions of this Dealerís Standard Accounting System Manual will also enhance internal control within the dealership.

Your cooperation in this respect will do much toward the elimination of weaknesses and the building of a stronger and sounder dealer organization, capable of increasing sales at a satisfactory profit.


Ford Accounting Manuals for 2005 and 2006
Published in English and French
Published by Ford Motor Company



The General Motors Dealerís Standard Accounting System Manual is not an explanation of the basic and fundamental principles or methods of bookkeeping, but is an accounting manual intended for use by an accountant.

It is our desire to have the dealer employ a skilled accountant who recognizes the importance of gauging the business and of assisting in the formulation of policies on the basis of facts rather than guesswork.

An accountant is one who understands the mechanics of bookkeeping and, in addition, has the ability to supervise the methods used in collecting the information to be recorded and to interpret and analyze the results disclosed by the operating data. Such an individual should be able to interpret:

∑ The trends of the business

∑ The results of changes in policies

∑ The fluctuations in various accounts

∑ The effect of such fluctuations

The accountant should be aware of changes in conditions of the business, which might prove detrimental to profits, be able to forecast the probable results of any contemplated actions or changes in policy, and be able to determine the number of vehicles, which must be sold to cover the unabsorbed overhead and produce a desired profit.

The value of the accountant is increased if he or she is able to furnish the dealer with the information outlined above.

The duties of a dealer accountant are:

1. Maintain the Dealerís Standard Accounting System in accordance with the instructions contained in this manual and supervise all methods used in the business for the recording of transactions.

2. Submit required trial balance information to FACTS 2.0 on a timely basis. Prepare necessary supporting schedules of accounts.

3. Prepare sales and profit forecasts for future periods as a guide for the business and make comparisons between these forecasts and the actual results.

4. Use the FACTS 2.0 Compass Reports each month as a tool in managing the business.


Toyota Motor Sales USA Internet Accounting Manual

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