/* eslint-disable */ /* © 2026 K2B NETWORK SOLUTIONS LLC. All rights reserved. Proprietary and confidential. Unauthorized copying, distribution, or use of this file, via any medium, is strictly prohibited. Original work product. */ // JBREWS DMS — GM Standard Chart of Accounts (full, per GMSAM v3.0). // Source: GM Dealer Standard Accounting Manual & Handbook, GM-US-AC v3.0. // Departments are encoded per the manual: every Expense account 0XX // combines with a 2-digit department code to form the posting account // (e.g. 013-01 = Delivery Expense, New Vehicles). const GM_DEPT_CODES = [ { code: "01", name: "New Vehicles" }, { code: "02", name: "Used Vehicles" }, { code: "03", name: "Lease & Rental" }, { code: "04", name: "Finance & Insurance" }, { code: "05", name: "Mechanical Service" }, { code: "06", name: "Body Shop" }, { code: "07", name: "Parts & Accessories" }, { code: "09", name: "General & Administrative" }, ]; /* ─── Full Chart of Accounts ──────────────────────────────────────────── Format per row: [acct, title, type, normalBal, group] type: A=Asset, CA=Contra-Asset, L=Liability, E=Equity, R=Revenue, COGS, X=Expense normalBal: Dr / Cr group: section heading from the manual */ const GM_COA = [ // ─── ASSETS (200-series) ──────────────────────────────────────────── ["200", "Cash on Hand (Petty Cash)", "A", "Dr", "Cash & Contracts"], ["201", "Cash on Hand", "A", "Dr", "Cash & Contracts"], ["202", "Cash in Bank", "A", "Dr", "Cash & Contracts"], ["205", "Contracts in Transit", "A", "Dr", "Cash & Contracts"], ["260", "Securities", "A", "Dr", "Cash & Contracts"], ["210", "Notes Receivable – Customers", "A", "Dr", "Receivables"], ["220", "Accounts Receivable – Customers", "A", "Dr", "Receivables"], ["220A","Accounts Receivable – Customers – Vehicles", "A", "Dr", "Receivables"], ["220B","Accounts Receivable – Customers – Svc/Parts", "A", "Dr", "Receivables"], ["225", "Cash Sales Clearing", "A", "Dr", "Receivables"], ["261", "Factory Receivables", "A", "Dr", "Receivables"], ["262", "Due from Finance Companies", "A", "Dr", "Receivables"], ["263", "Warranty Claims", "A", "Dr", "Receivables"], ["264", "Insurance Commissions Receivable", "A", "Dr", "Receivables"], ["230", "Demonstrators", "A", "Dr", "Inventories"], ["231", "New Cars", "A", "Dr", "Inventories"], ["235", "New Medium Duty Trucks", "A", "Dr", "Inventories"], ["237", "New Trucks", "A", "Dr", "Inventories"], ["238", "Other Automotive", "A", "Dr", "Inventories"], ["240", "Used Cars", "A", "Dr", "Inventories"], ["241", "Used Trucks", "A", "Dr", "Inventories"], ["242", "Parts & Accessories", "A", "Dr", "Inventories"], ["243", "Tires", "A", "Dr", "Inventories"], ["244", "Gas, Oil & Grease", "A", "Dr", "Inventories"], ["245", "Paint & Body Shop Materials", "A", "Dr", "Inventories"], ["246", "Sublet Repairs", "A", "Dr", "Inventories"], ["247", "Work in Process – Labor", "A", "Dr", "Inventories"], ["252", "Other", "A", "Dr", "Inventories"], ["258", "Miscellaneous Assets Received in Trade", "A", "Dr", "Inventories"], ["270", "Prepaid Taxes", "A", "Dr", "Prepaid Expenses"], ["271", "Prepaid Insurance", "A", "Dr", "Prepaid Expenses"], ["274", "Prepaid – Other", "A", "Dr", "Prepaid Expenses"], ["275", "Driver Training Vehicles", "A", "Dr", "Working Assets"], ["277", "Lease & Rental Vehicles", "A", "Dr", "Working Assets"], ["280", "Land (Auto Business Only)", "A", "Dr", "Fixed Assets"], ["281", "Buildings & Improvements", "A", "Dr", "Fixed Assets"], ["282", "Machinery & Shop Equipment", "A", "Dr", "Fixed Assets"], ["283", "Parts & Accessories Equipment", "A", "Dr", "Fixed Assets"], ["284", "Furniture & Fixtures", "A", "Dr", "Fixed Assets"], ["285", "Company Vehicles", "A", "Dr", "Fixed Assets"], ["286", "Leaseholds", "A", "Dr", "Fixed Assets"], ["287", "IT – Hardware", "A", "Dr", "Fixed Assets"], ["288", "IT – Software", "A", "Dr", "Fixed Assets"], ["289", "Fixed Assets – Other", "A", "Dr", "Fixed Assets"], ["291", "Life Insurance – Cash Value", "A", "Dr", "Other Assets"], ["293", "Notes & A/R – Officers", "A", "Dr", "Other Assets"], ["294", "Notes & A/R – Other", "A", "Dr", "Other Assets"], ["296", "Other Investments & Misc. Assets", "A", "Dr", "Other Assets"], // ─── LIABILITIES (300-series) ────────────────────────────────────── ["300", "Accounts Payable – Trade Creditors", "L", "Cr", "Accounts Payable"], ["305", "Warranty Claims Advance", "L", "Cr", "Accounts Payable"], ["310", "Notes Payable – New Vehicle & Demos", "L", "Cr", "Notes Payable"], ["311", "Notes Payable – Used Vehicles", "L", "Cr", "Notes Payable"], ["312", "Notes Payable – Lease & Rental Units", "L", "Cr", "Notes Payable"], ["314", "Notes Payable – Other", "L", "Cr", "Notes Payable"], ["320", "Interest Payable", "L", "Cr", "Accrued Liabilities"], ["321", "Salaries, Wages & Commissions Payable", "L", "Cr", "Accrued Liabilities"], ["322", "Insurance Payable", "L", "Cr", "Accrued Liabilities"], ["323", "Payroll Taxes Payable", "L", "Cr", "Accrued Liabilities"], ["324", "Sales Taxes Payable", "L", "Cr", "Accrued Liabilities"], ["325", "Other Taxes Payable", "L", "Cr", "Accrued Liabilities"], ["327", "Income Taxes Payable", "L", "Cr", "Accrued Liabilities"], ["328", "Employee Incentives / Bonuses Payable", "L", "Cr", "Accrued Liabilities"], ["329", "Owner Bonuses Payable", "L", "Cr", "Accrued Liabilities"], ["330", "Retirement Benefits Payable", "L", "Cr", "Accrued Liabilities"], ["331", "Other Payable", "L", "Cr", "Accrued Liabilities"], ["332", "Other Reserves", "L", "Cr", "Long-Term Liabilities"], ["333", "Deferred Taxes", "L", "Cr", "Long-Term Liabilities"], ["334", "Notes Payable – Capital Loans", "L", "Cr", "Long-Term Liabilities"], ["335", "Mortgages & Facility Loans", "L", "Cr", "Long-Term Liabilities"], ["336", "Other Notes & Contracts", "L", "Cr", "Long-Term Liabilities"], ["337", "Other Notes – Owners", "L", "Cr", "Long-Term Liabilities"], ["338", "Note Payable – Affiliated Companies", "L", "Cr", "Long-Term Liabilities"], ["340", "Allowance for Doubtful Accounts", "CA", "Cr", "Contra Assets"], ["347", "Accum. Depreciation – Lease & Rental Units", "CA", "Cr", "Contra Assets"], ["351", "Accum. Depr. – Buildings & Improvements", "CA", "Cr", "Contra Assets"], ["352", "Accum. Depr. – Machinery & Shop Equip.", "CA", "Cr", "Contra Assets"], ["353", "Accum. Depr. – Parts & Acc. Equipment", "CA", "Cr", "Contra Assets"], ["354", "Accum. Depr. – Furniture & Fixtures", "CA", "Cr", "Contra Assets"], ["355", "Accum. Depr. – Company Vehicles", "CA", "Cr", "Contra Assets"], ["356", "Accum. Amort. of Leaseholds", "CA", "Cr", "Contra Assets"], ["357", "Accum. Depr. – IT Hardware", "CA", "Cr", "Contra Assets"], ["358", "Accum. Depr. – IT Software", "CA", "Cr", "Contra Assets"], ["359", "Accum. Depr. – Other", "CA", "Cr", "Contra Assets"], // ─── OWNER'S EQUITY (360-399) ────────────────────────────────────── ["360", "Capital Stock & Add'l Paid In Capital", "E", "Cr", "Owner's Equity"], ["370", "Retained Earnings", "E", "Cr", "Owner's Equity"], ["375", "Dividends", "E", "Dr", "Owner's Equity"], ["380", "Investments", "E", "Cr", "Owner's Equity"], ["390", "Drawings", "E", "Dr", "Owner's Equity"], ["399", "Profit or Loss", "E", "Cr", "Owner's Equity"], // ─── NEW VEHICLE SALES (400-series, COGS=600-series) ────────────── ["400", "New Cars – Retail (ICE & EV)", "R", "Cr", "New Vehicle Sales"], ["420", "New Cars – Fleet", "R", "Cr", "New Vehicle Sales"], ["421", "New Cars – Internal", "R", "Cr", "New Vehicle Sales"], ["423", "New Trucks – Retail (ICE & EV)", "R", "Cr", "New Vehicle Sales"], ["423N","New Trucks – BrightDrop", "R", "Cr", "New Vehicle Sales"], ["440", "New Trucks – Fleet (Non-GM Only)", "R", "Cr", "New Vehicle Sales"], ["441", "New Trucks – Internal", "R", "Cr", "New Vehicle Sales"], ["445", "New Other Automotive", "R", "Cr", "New Vehicle Sales"], ["457", "Accessories", "R", "Cr", "New Vehicle Sales"], ["494", "Divisional Extended Warranties", "R", "Cr", "New Vehicle Sales"], ["600", "Cost – New Cars – Retail", "COGS","Dr", "New Vehicle COGS"], ["620", "Cost – New Cars – Fleet", "COGS","Dr", "New Vehicle COGS"], ["623", "Cost – New Trucks – Retail", "COGS","Dr", "New Vehicle COGS"], ["640", "Cost – New Trucks – Fleet", "COGS","Dr", "New Vehicle COGS"], ["657", "Cost – Accessories", "COGS","Dr", "New Vehicle COGS"], ["694", "Cost – Divisional Extended Warranties", "COGS","Dr", "New Vehicle COGS"], // ─── USED VEHICLE SALES (440s, 450s) ─────────────────────────────── ["446A","Used Cars Retail – Certified/CarBravo", "R", "Cr", "Used Vehicle Sales"], ["446B","Used Cars Retail – Other", "R", "Cr", "Used Vehicle Sales"], ["450A","Used Trucks Retail – Certified/CarBravo", "R", "Cr", "Used Vehicle Sales"], ["450B","Used Trucks Retail – Other", "R", "Cr", "Used Vehicle Sales"], ["448", "Used Cars Wholesale", "R", "Cr", "Used Vehicle Sales"], ["452", "Used Trucks Wholesale", "R", "Cr", "Used Vehicle Sales"], ["456", "Used Other Automotive", "R", "Cr", "Used Vehicle Sales"], ["646A","Cost – Used Cars Retail Cert.", "COGS","Dr", "Used Vehicle COGS"], ["646B","Cost – Used Cars Retail Other", "COGS","Dr", "Used Vehicle COGS"], ["647A","Reconditioning – Cert/CarBravo Used Cars", "COGS","Dr", "Used Vehicle COGS"], ["647B","Reconditioning – Other Used Cars", "COGS","Dr", "Used Vehicle COGS"], ["650A","Cost – Used Trucks Retail Cert.", "COGS","Dr", "Used Vehicle COGS"], ["650B","Cost – Used Trucks Retail Other", "COGS","Dr", "Used Vehicle COGS"], ["648", "Cost – Used Cars Wholesale", "COGS","Dr", "Used Vehicle COGS"], ["649", "Adjustment – Used Car Inventory", "COGS","Dr", "Used Vehicle COGS"], ["652", "Cost – Used Trucks Wholesale", "COGS","Dr", "Used Vehicle COGS"], ["653", "Adjustment – Used Truck Inventory", "COGS","Dr", "Used Vehicle COGS"], // ─── MECHANICAL SERVICE (460s / 660s) ────────────────────────────── ["460A","Customer Labor – Cars & LDT", "R", "Cr", "Mechanical Sales"], ["460B","Service Contract Cust. Labor – C&LDT", "R", "Cr", "Mechanical Sales"], ["460C","Quick Service Labor – C&LDT", "R", "Cr", "Mechanical Sales"], ["460D","Mobile Service Labor – C&LDT", "R", "Cr", "Mechanical Sales"], ["460E","Customer Labor (EV) – C&LDT", "R", "Cr", "Mechanical Sales"], ["461A","Customer Labor – Commercial/Fleet/MDT", "R", "Cr", "Mechanical Sales"], ["462", "Warranty Claim Labor – Mechanical", "R", "Cr", "Mechanical Sales"], ["463", "Internal Labor – Mechanical", "R", "Cr", "Mechanical Sales"], ["464", "New Vehicle Inspection Labor", "R", "Cr", "Mechanical Sales"], ["466", "Sublet Repairs", "R", "Cr", "Mechanical Sales"], ["469", "Shop Supplies", "R", "Cr", "Mechanical Sales"], ["660A","Cost of Labor – C&LDT", "COGS","Dr", "Mechanical COGS"], ["662", "Cost – Warranty Labor", "COGS","Dr", "Mechanical COGS"], ["663", "Cost – Internal Labor", "COGS","Dr", "Mechanical COGS"], ["665", "Adjustment – Cost of Labor Sales", "COGS","Dr", "Mechanical COGS"], ["666", "Cost – Sublet Repairs", "COGS","Dr", "Mechanical COGS"], ["669", "Cost – Shop Supplies", "COGS","Dr", "Mechanical COGS"], // ─── BODY SHOP (470s / 670s) ─────────────────────────────────────── ["470", "Customer Paint Labor", "R", "Cr", "Body Shop Sales"], ["471", "Customer Body Labor", "R", "Cr", "Body Shop Sales"], ["472", "Warranty Claim Labor – Body", "R", "Cr", "Body Shop Sales"], ["473", "Internal Labor – Body", "R", "Cr", "Body Shop Sales"], ["476", "Sublet Repairs – Body", "R", "Cr", "Body Shop Sales"], ["479", "Paint & Body Shop Materials", "R", "Cr", "Body Shop Sales"], ["670", "Cost – Customer Paint Labor", "COGS","Dr", "Body Shop COGS"], ["671", "Cost – Customer Body Labor", "COGS","Dr", "Body Shop COGS"], ["672", "Cost – Warranty Body Labor", "COGS","Dr", "Body Shop COGS"], ["673", "Cost – Internal Body Labor", "COGS","Dr", "Body Shop COGS"], ["675", "Adjustment – Cost of Body Labor Sales", "COGS","Dr", "Body Shop COGS"], ["676", "Cost – Sublet Body", "COGS","Dr", "Body Shop COGS"], ["679", "Cost – Paint & Body Materials", "COGS","Dr", "Body Shop COGS"], // ─── PARTS & ACCESSORIES (467+ / 667+) ──────────────────────────── ["467", "Parts – Mech R/O Cars & LDT (ICE)", "R", "Cr", "Parts Sales"], ["467E","Parts – Mech R/O Cars & LDT (EV)", "R", "Cr", "Parts Sales"], ["468", "Parts – Mech R/O Commercial/MDT (ICE)", "R", "Cr", "Parts Sales"], ["477", "Parts – Body Customer R/O", "R", "Cr", "Parts Sales"], ["478", "Parts – Quick Service R/O", "R", "Cr", "Parts Sales"], ["480", "Parts – Warranty Claims", "R", "Cr", "Parts Sales"], ["481", "Parts – Internal", "R", "Cr", "Parts Sales"], ["482", "Parts – Counter Retail", "R", "Cr", "Parts Sales"], ["482C","Parts – E-Commerce", "R", "Cr", "Parts Sales"], ["483", "Parts – Wholesale", "R", "Cr", "Parts Sales"], ["484", "Accessories", "R", "Cr", "Parts Sales"], ["484C","Accessories – E-Commerce", "R", "Cr", "Parts Sales"], ["490", "Tires", "R", "Cr", "Parts Sales"], ["491", "Gas, Oil & Grease", "R", "Cr", "Parts Sales"], ["492", "Miscellaneous (Parts)", "R", "Cr", "Parts Sales"], ["667", "Cost – Parts Mech R/O C&LDT", "COGS","Dr", "Parts COGS"], ["680", "Cost – Parts Warranty", "COGS","Dr", "Parts COGS"], ["682", "Cost – Parts Counter Retail", "COGS","Dr", "Parts COGS"], ["683", "Cost – Parts Wholesale", "COGS","Dr", "Parts COGS"], ["684", "Cost – Accessories", "COGS","Dr", "Parts COGS"], ["687", "Purchase Allowances", "COGS","Cr", "Parts COGS"], ["688", "Adjustment – Parts Inventory", "COGS","Dr", "Parts COGS"], ["690", "Cost – Tires", "COGS","Dr", "Parts COGS"], ["691", "Cost – Gas, Oil & Grease", "COGS","Dr", "Parts COGS"], // ─── LEASE & RENTAL (500-series / 700-series) ────────────────────── ["511", "Recurring Lease Payments – Closed End", "R", "Cr", "Lease & Rental"], ["512", "Maintenance Income (Closed End)", "R", "Cr", "Lease & Rental"], ["516", "Administrative Fee (Closed End)", "R", "Cr", "Lease & Rental"], ["521", "Recurring Lease Payments – Open End", "R", "Cr", "Lease & Rental"], ["535", "Rental Income", "R", "Cr", "Lease & Rental"], ["711", "Interest – Lease", "X", "Dr", "Lease & Rental"], ["712", "Amortization – Lease", "X", "Dr", "Lease & Rental"], ["716", "Maintenance & Repairs – Leased", "X", "Dr", "Lease & Rental"], // ─── F&I (800-series) ────────────────────────────────────────────── ["541", "Insurance Commissions Earned (L&R)", "R", "Cr", "F&I — Lease/Rental"], ["740", "F&I Manager Commissions (L&R)", "X", "Dr", "F&I — Lease/Rental"], ["806", "Finance Income – New", "R", "Cr", "F&I — New"], ["807", "Insurance Commission Earned – New", "R", "Cr", "F&I — New"], ["810", "Accessories – New", "R", "Cr", "F&I — New"], ["443", "GM Protection Plans – New", "R", "Cr", "F&I — New"], ["444", "Other Protection Plans – New", "R", "Cr", "F&I — New"], ["850", "Finance & Insurance Chargebacks – New", "X", "Dr", "F&I — New"], ["853", "Repossession Losses – New", "X", "Dr", "F&I — New"], ["855", "F&I Compensation – New", "X", "Dr", "F&I — New"], ["808", "Finance Income – Used", "R", "Cr", "F&I — Used"], ["809", "Insurance Commissions Earned – Used", "R", "Cr", "F&I — Used"], ["811", "Accessories – Used", "R", "Cr", "F&I — Used"], ["454", "GM Protection Plans – Used", "R", "Cr", "F&I — Used"], ["455", "Other Protection Plans – Used", "R", "Cr", "F&I — Used"], ["851", "F&I Chargebacks – Used", "X", "Dr", "F&I — Used"], ["854", "Repossession Losses – Used", "X", "Dr", "F&I — Used"], ["856", "F&I Compensation – Used", "X", "Dr", "F&I — Used"], // ─── ADDITIONS / DEDUCTIONS (900s) ───────────────────────────────── ["902", "Bad Debts Recovered", "R", "Cr", "Additions to Income"], ["903", "Cash Discounts Earned", "R", "Cr", "Additions to Income"], ["905", "Other Income", "R", "Cr", "Additions to Income"], ["909", "GM Reimbursements", "R", "Cr", "Additions to Income"], ["910", "Document Handling Fees", "R", "Cr", "Additions to Income"], ["952", "LIFO Adjustment", "X", "Dr", "Deductions from Income"], ["953", "Cash Discounts Allowed", "X", "Dr", "Deductions from Income"], ["955", "Other Deductions", "X", "Dr", "Deductions from Income"], // ─── EXPENSES (0XX — combine with department code XX) ───────────── ["011", "Vehicle Salespeople Compensation & Other", "X", "Dr", "Variable Selling Exp."], ["013", "Delivery Expense", "X", "Dr", "Variable Selling Exp."], ["015", "Policy Work – Vehicles", "X", "Dr", "Variable Selling Exp."], ["020", "Salaries – Owners / Executive Managers", "X", "Dr", "Personnel Expenses"], ["021", "Salaries – Supervision", "X", "Dr", "Personnel Expenses"], ["022", "Salaries – Clerical", "X", "Dr", "Personnel Expenses"], ["023", "Other Salaries & Wages", "X", "Dr", "Personnel Expenses"], ["024", "Absentee Compensation", "X", "Dr", "Personnel Expenses"], ["025", "Taxes – Payroll", "X", "Dr", "Personnel Expenses"], ["026", "Incentives – Supervision", "X", "Dr", "Personnel Expenses"], ["027", "Employee Benefits", "X", "Dr", "Personnel Expenses"], ["029", "Retirement Benefits", "X", "Dr", "Personnel Expenses"], ["033", "Postage / Freight", "X", "Dr", "Semi-Fixed Expenses"], ["051", "Company Vehicle Expense", "X", "Dr", "Semi-Fixed Expenses"], ["056", "Insurance – Vehicle Inventory", "X", "Dr", "Semi-Fixed Expenses"], ["057", "Bad Debt Expense", "X", "Dr", "Semi-Fixed Expenses"], ["060", "Office Supplies & Expenses", "X", "Dr", "Semi-Fixed Expenses"], ["061", "Other Supplies", "X", "Dr", "Semi-Fixed Expenses"], ["063", "E-Commerce Advertising / Fees", "X", "Dr", "Semi-Fixed Expenses"], ["064", "Advertising Rebates", "X", "Cr", "Semi-Fixed Expenses"], ["065", "Advertising", "X", "Dr", "Semi-Fixed Expenses"], ["066", "Contributions", "X", "Dr", "Semi-Fixed Expenses"], ["067", "Policy Work – Parts & Service", "X", "Dr", "Semi-Fixed Expenses"], ["068", "Information Technology Services", "X", "Dr", "Semi-Fixed Expenses"], ["069", "Outside Services (Other)", "X", "Dr", "Semi-Fixed Expenses"], ["070", "Travel & Entertainment", "X", "Dr", "Semi-Fixed Expenses"], ["071", "Membership Dues & Publications", "X", "Dr", "Semi-Fixed Expenses"], ["072", "Legal & Auditing Expense", "X", "Dr", "Semi-Fixed Expenses"], ["074", "Telephone", "X", "Dr", "Semi-Fixed Expenses"], ["075", "Training Expense", "X", "Dr", "Semi-Fixed Expenses"], ["076", "Interest – Notes Payable – Floorplan", "X", "Dr", "Semi-Fixed Expenses"], ["077", "Miscellaneous Expense", "X", "Dr", "Semi-Fixed Expenses"], ["078", "Interest – Floorplan Credit", "X", "Cr", "Semi-Fixed Expenses"], ["079", "Interest – Notes Payable (Other)", "X", "Dr", "Semi-Fixed Expenses"], ["080", "Rent", "X", "Dr", "Fixed Expenses"], ["081", "Amortization – Leaseholds", "X", "Dr", "Fixed Expenses"], ["082", "Repairs – Real Estate", "X", "Dr", "Fixed Expenses"], ["083", "Depreciation – Buildings & Improvements", "X", "Dr", "Fixed Expenses"], ["084", "Taxes – Real Estate", "X", "Dr", "Fixed Expenses"], ["085", "Insurance – Buildings & Improvements", "X", "Dr", "Fixed Expenses"], ["086", "Interest – Mortgages", "X", "Dr", "Fixed Expenses"], ["087", "Utilities", "X", "Dr", "Fixed Expenses"], ["088", "Insurance – Other", "X", "Dr", "Fixed Expenses"], ["089", "Taxes – Other", "X", "Dr", "Fixed Expenses"], ["090", "Repairs – Equipment", "X", "Dr", "Fixed Expenses"], ["091", "Depreciation – Equipment", "X", "Dr", "Fixed Expenses"], ["092", "Equipment Rental", "X", "Dr", "Fixed Expenses"], ["097", "Bonuses – Employees", "X", "Dr", "Adjustments"], ["098", "Bonuses – Owners", "X", "Dr", "Adjustments"], ["099", "Income Taxes – Current Year", "X", "Dr", "Adjustments"], ]; /* Standard journal entry templates straight from the manual. */ const GM_JOURNAL_TEMPLATES = [ { code: "PC-EST", title: "Establish Petty Cash Fund", journal: "Cash Disbursements & Purchases", ref: "GMSAM p.12 — Example 1", lines: [ { acct: "200", desc: "Cash on Hand (Petty Cash)", dr: 400, cr: 0 }, { acct: "202", desc: "Cash in Bank", dr: 0, cr: 400 }, ], }, { code: "PC-REIM", title: "Petty Cash Reimbursement", journal: "Cash Disbursements", ref: "GMSAM p.12 — Example 2", lines: [ { acct: "061-05", desc: "Other Supplies (Mech)", dr: 30, cr: 0 }, { acct: "075-01", desc: "Training Expense (New)", dr: 85, cr: 0 }, { acct: "033-09", desc: "Postage/Freight (G&A)", dr: 15, cr: 0 }, { acct: "013-01", desc: "Delivery Expense (New)", dr: 25, cr: 0 }, { acct: "070-09", desc: "Travel & Ent. (G&A)", dr: 225, cr: 0 }, { acct: "202", desc: "Cash in Bank", dr: 0, cr: 280 }, ], }, { code: "CR-WHL", title: "Wholesale Parts A/R Payment", journal: "Cash Receipts", ref: "GMSAM p.14 — Acct 201 Ex.1", lines: [ { acct: "201", desc: "Cash on Hand", dr: 375, cr: 0 }, { acct: "220B", desc: "A/R Customers – Service & Parts", dr: 0, cr: 375 }, ], }, { code: "CR-DOWN", title: "Customer Vehicle Down Payment", journal: "Cash Receipts", ref: "GMSAM p.14 — Acct 201 Ex.2", lines: [ { acct: "201", desc: "Cash on Hand", dr: 1500, cr: 0 }, { acct: "220A", desc: "A/R Customers – Vehicles", dr: 0, cr: 1500 }, ], }, { code: "CR-DEP", title: "Daily Bank Deposit", journal: "Cash Receipts", ref: "GMSAM p.15 — Acct 201 Ex.4", lines: [ { acct: "202", desc: "Cash in Bank", dr: 1960, cr: 0 }, { acct: "201", desc: "Cash on Hand", dr: 0, cr: 1960 }, ], }, { code: "VS-NEW", title: "New Vehicle Sale (Retail, Financed)", journal: "Vehicle Sales", ref: "GMSAM Standard New Sale Posting", lines: [ { acct: "205", desc: "Contracts in Transit", dr: 47000, cr: 0 }, { acct: "201", desc: "Cash on Hand (down)", dr: 2500, cr: 0 }, { acct: "324", desc: "Sales Tax Payable", dr: 0, cr: 3625 }, { acct: "910", desc: "Document Handling Fees", dr: 0, cr: 299 }, { acct: "400", desc: "New Cars – Retail (sale)", dr: 0, cr: 46576 }, { acct: "600", desc: "Cost – New Cars (COGS)", dr: 42100, cr: 0 }, { acct: "231", desc: "New Cars Inventory (relieve)", dr: 0, cr: 42100 }, ], }, { code: "VS-FI", title: "F&I Product Sale (VSC + GAP, New)", journal: "Vehicle Sales / F&I", ref: "GMSAM F&I — New", lines: [ { acct: "205", desc: "Contracts in Transit", dr: 3790, cr: 0 }, { acct: "443", desc: "GM Protection Plans – New", dr: 0, cr: 2895 }, { acct: "807", desc: "Insurance Commission – New (GAP)", dr: 0, cr: 895 }, ], }, { code: "PR-CTR", title: "Parts Counter Retail Sale", journal: "Parts Sales", ref: "GMSAM Acct 482 / 682", lines: [ { acct: "201", desc: "Cash on Hand", dr: 142.30, cr: 0 }, { acct: "482", desc: "Parts – Counter Retail", dr: 0, cr: 131.20 }, { acct: "324", desc: "Sales Tax Payable", dr: 0, cr: 11.10 }, { acct: "682", desc: "Cost – Parts Counter Retail", dr: 78.40, cr: 0 }, { acct: "242", desc: "Parts & Accessories Inventory", dr: 0, cr: 78.40 }, ], }, { code: "SV-CUST", title: "Customer Pay Repair Order (C&LDT)", journal: "Service Sales", ref: "GMSAM Acct 460A / 660A", lines: [ { acct: "220B", desc: "A/R Customers – Svc & Parts", dr: 412.55, cr: 0 }, { acct: "460A", desc: "Customer Labor – C&LDT", dr: 0, cr: 285.00 }, { acct: "467", desc: "Parts – Mech R/O C&LDT", dr: 0, cr: 98.20 }, { acct: "324", desc: "Sales Tax Payable", dr: 0, cr: 29.35 }, { acct: "660A", desc: "Cost of Labor – C&LDT", dr: 95.00, cr: 0 }, { acct: "667", desc: "Cost – Parts Mech R/O", dr: 54.10, cr: 0 }, { acct: "242", desc: "Parts & Accessories Inventory", dr: 0, cr: 54.10 }, ], }, { code: "FL-FUND", title: "Floorplan Funding – New Unit Received", journal: "Cash Receipts / Notes Payable", ref: "GMSAM Acct 310 / 231", lines: [ { acct: "231", desc: "New Cars Inventory", dr: 42100, cr: 0 }, { acct: "310", desc: "Notes Payable – New Vehicle & Demos", dr: 0, cr: 42100 }, ], }, { code: "FL-PAY", title: "Floorplan Payoff at Delivery", journal: "Cash Disbursements", ref: "GMSAM Acct 310", lines: [ { acct: "310", desc: "Notes Payable – New Vehicle & Demos", dr: 42100, cr: 0 }, { acct: "076-01", desc: "Interest – Floorplan (New)", dr: 88.20, cr: 0 }, { acct: "202", desc: "Cash in Bank", dr: 0, cr: 42188.20 }, ], }, { code: "PAY", title: "Payroll Posting (Bi-Weekly)", journal: "Payroll", ref: "GMSAM Acct 321 / 025", lines: [ { acct: "011-01", desc: "Vehicle Sales Comp – New", dr: 8400, cr: 0 }, { acct: "022-09", desc: "Salaries Clerical – G&A", dr: 3200, cr: 0 }, { acct: "023-05", desc: "Other Wages – Mechanical", dr: 5800, cr: 0 }, { acct: "025-09", desc: "Payroll Taxes – G&A", dr: 1320, cr: 0 }, { acct: "323", desc: "Payroll Taxes Payable", dr: 0, cr: 2640 }, { acct: "321", desc: "Salaries & Wages Payable", dr: 0, cr: 16080 }, ], }, ]; /* Reference: standard reports listed in the manual */ const GM_REPORTS = [ { code: "OPRPT", name: "Operating Report (P-1)", desc: "Departmental sales, gross profit and net income for the period." }, { code: "BS", name: "Balance Sheet (P-2)", desc: "Assets, liabilities and equity at period end." }, { code: "PACE", name: "Pacing Report (P-9)", desc: "Rolling 6-month trend by department vs goal." }, { code: "TB", name: "Trial Balance", desc: "All G/L accounts with debit and credit totals; verifies balance." }, { code: "GL", name: "General Ledger Detail", desc: "All posted transactions, account by account, in date order." }, { code: "JRNL", name: "Journal Listings", desc: "All entries by journal (CR, CD, GJ, VS, PS, SS, PR)." }, { code: "AR", name: "Accounts Receivable Aging", desc: "Customer balances by 0-30 / 31-60 / 61-90 / 90+ aging buckets." }, { code: "AP", name: "Accounts Payable Schedule", desc: "Trade payables by vendor with discount-date flags." }, { code: "INV", name: "Vehicle Inventory Schedule", desc: "Schedule 230/231/237/240/241 reconciliation by unit." }, { code: "PINV", name: "Parts Inventory Schedule", desc: "Schedule 242 reconciliation by stock keeping unit." }, { code: "WARR", name: "Warranty Claims Schedule", desc: "Schedule 263 — open / paid / rejected claims." }, { code: "DEPR", name: "Depreciation Schedule", desc: "Fixed asset depreciation accumulation by category." }, { code: "FACTS", name: "DBI/FACTS Submission", desc: "Build & transmit monthly financial to GM via GMDS." }, { code: "1099", name: "1099-MISC / 1099-NEC Output", desc: "Year-end vendor reportable payments file." }, { code: "W2", name: "W-2 / W-3 Output", desc: "Year-end payroll wage statements." }, ]; Object.assign(window, { GM_DEPT_CODES, GM_COA, GM_JOURNAL_TEMPLATES, GM_REPORTS });