E&k2G&a5L&l3E&l1S&l0O(8U(s12h12v0s0b6T&l6D (s7BIntroduction(s0B JARVIS' (s7BSYSTEM(s0B (s7BA(s0B SOFTWARE AND MANUAL ARE PROTECTED BY COPYRIGHT (C) 1988, JARVIS COMPUTER SOFTWARE. ALL RIGHTS RESERVED. NO DUPLICATION WITHOUT EXPRESS WRITTEN PERMISSION System A is a menu-driven, journal-oriented accounting system specifically designed for automotive dealerships. It conforms to the standards set by General Motors, Ford, Chrysler, and Nissan for dealership accounting. Multiple journals are used, including Sales Journals, Service Journals, Payroll Journals, and General Journals. The accounts used in each journal can be custom-tailored to the meet the needs of your dealership. Detail can be added or subtracted as needed. Account numbers are displayed plainly in the journals, eliminating much of the need to remember the exact account numbers. The journals are posted to the general ledger at a frequency suiting the needs of the dealership. Posting to the general ledger can be daily, weekly, monthly, or on demand. The basic accounts for General Motors, Ford, and Chrysler are already set up and ready to go the minute the system is installed. You only need to add accounts that are specific to your dealership. The system prints the manufacturer's statements and can cross-print to other manufacturer's statements. For further information, please see the section "GETTING STARTED". (s7Bii(s0B (s7B1.(s0B (s7BACCOUNTING(s0B (s7BOVERVIEW(s0B (s7BTHE(s0B (s7BACCOUNTING(s0B (s7BMODEL(s0B An accounting system is one way to make a model of your dealership. It has many similarities to a plastic model of an automobile. In both cases, models are built to reduce the complexities of the real thing and to allow a view of the big picture. The plastic model of a car seldom has functioning doors or electrical systems or engines, but it may have shaped lumps of plastic that represent the engine or lines embossed in the body to represent the doors, hood, and trunk. The person building or viewing the model is not concerned that the model exactly mirror the car in every detail. If that were the case, it would be simpler to own the car. What the builder or owner of the model car is concerned about is that the level of detail shown in the model accurately represents the car. In the model of the car there is loss of detail and summarization of features. In a similar fashion, your accounting system models your business by expressing all facets of it in terms of monetary value. For example, the value of buildings, land, cars, and machinery is reduced to monetary terms; also, the vacation time of the owner or accountant may be expressed as a dollar amount. Of course, you do not think of your vacation as money, but rather as pleasant memories of traveling or relaxing at home. Nevertheless, your vacation can be modeled in accounting terms simply by assigning it an appropriate dollar value and entering that value into your accounting model. Accounting uses money as a unit of measure, because almost all activities in the dealership use or earn money. It is the universal unit of measure and allows comparison among the various departments of your dealership: Service, Parts, Sales, and Office. Accounting was not the brain wave of Jarvis Computer Software, of course, nor of any other person, company, or group. Accounting methods evolved as a way to model businesses; they continue to evolve today as businesses change and require new methods to reflect those changes. (s7B1(s0B Since an automobile dealership is such a different business from a construction company, the models used by the accounting systems may differ greatly. As your dealership changes, you can expect your accounting model to change as well. We have summarized our usage of some of the most common accounting terms below, so that you may check them in case of questions. (s7BTHE(s0B (s7BBALANCE(s0B (s7BSHEET(s0B The Balance Sheet is very simply a statement of all the things the business owns and all the monies the business owes. Things owned are called Assets and monies owed are called Liabilities and Equities. Liabilities are monies owed to people or companies other than the owners of your dealership. Equities are monies owed by the dealership to the owners of the dealership. If a dealership were to go out of business, everything the dealership owned could be sold, and hopefully all of its bills and debts could be paid. Any monies left over would be owed to the owners. Thus, it is seen that the total Assets can--in fact, must--equal (Balance) the total Liabilities and Equities. This is the basic underlying principle of almost all accounting systems for almost all businesses throughout the world. The model used by automobile dealerships also adheres to this principle. Since Assets and Liabilities/Equities must be equal, everything that happens in the dealership must equally affect Assets and Liabilities/Equities. If the owner buys lunch for himself, he decreases an Asset (CASH) and decreases a Liability (OWNER'S EQUITY). If the owner buys the dealership a new building with his own money, he increases the Assets of the dealership (BUILDINGS) but he also increases Liability (OWNER'S EQUITY). It became apparent early in the development of accounting methods that everything that happens to the business must affect at least two accounts: one or more accounts in a positive manner and one or more accounts in a negative manner. This idea was the origin of "Double Entry Accounting." (s7BTHE(s0B (s7BINCOME(s0B (s7BSTATEMENT(s0B Originally, accounting systems only kept track of the Balance Sheet. Each year businesses would make or lose money, but the only way to tell was to compare the Balance Sheet from the previous year to that of the current year. Some report was needed to describe how the business made or lost money--thus, the Income Statement. The Income Statement details changes in Owner's Equity and how the changes December 12, 2000 page 2 occurred. When the Double Entry system is extended to all the accounts of the Income Statement, the problem of tracking how the business makes or loses money is solved. The General Ledger contains ALL of your business' accounts, including those from the Balance Sheet and Income Statement. (s7BASSETS(s0B Assets are everything the dealership owns. Typical assets are cash, inventory, buildings, land, machinery, equipment, vehicles, accounts receivable, and securities. Anything the dealership can sell, or otherwise convert to money, is an Asset. (s7BCURRENT(s0B (s7BASSETS(s0B Current Assets are those assets that, in the ordinary course of business, you can expect to convert to cash within one year. A dealership can expect to collect its accounts receivable and sell its inventory within a year. Perhaps one or two cars do not sell, or a few invoices may not be collected by year's end, but the normal flow of business results in cars being sold and invoices collected more or less within one year. Any cash on hand or balances in checking and savings accounts are--or can be--turned into money and are, therefore, also Current Assets of the business. (s7BFIXED(s0B (s7BASSETS(s0B Fixed Assets are assets that ordinarily cannot be turned into cash within one year. Examples of Fixed Assets are land, buildings, machinery, and equipment. (s7BLIABILITIES(s0B Liabilities are all of the monies the dealership owes. Liabilities come about in several ways. For example, the dealership owes money to employees for their work or the parts department orders something from a local vendor via a purchase order. These transactions are entered into the accounting system as Accounts Payable or Liabilities. Similarly, when the dealership enters into a contract to deliver a car to a customer, or when it borrows money from a bank or other financial institution, it creates a Liability. Finally, when the dealership makes a profit, the profits are owed to the owners and show as a Liability on the books. December 12, 2000 page 3 (s7BCURRENT(s0B (s7BLIABILITIES(s0B Current Liabilities are those that must be paid within one year. These include Accounts Payable, payroll expenses, payroll taxes, bank notes payable, etc. Another class of Current Liabilities is that portion of long-term debt that will have to be paid this year. (s7BLONG-TERM(s0B (s7BLIABILITIES(s0B Debts the business incurs for the purchase of land and buildings are the principle Long-Term Liabilities. (s7BEQUITIES(s0B Equity accounts express the various ways a dealership may be owned. If the dealership is a corporation, there is usually a Capital Stock account and possibly a Capital In Excess Of Par account. Each year the dealership earns a profit and the profit is distributed to the owners, and Equity is accumulated in the dealership. Accumulated Equity is called Retained Earnings. Net worth, then, is the total of all the equities in the business. (s7B1.1.(s0B (s7BTHE(s0B (s7BINCOME(s0B (s7BSTATEMENT(s0B (s7BIN(s0B (s7BMORE(s0B (s7BDETAIL(s0B An Income Statement has two major parts. The first part expresses the profitability of direct operations. Direct operations are those activities of the dealership that comprise its reason for doing business. The selling and servicing of cars is the "Direct Operations" of your dealership. Revenues in excess of expenses entailed in selling and servicing your cars make up your profits from direct operations, that is, your Gross Margin. Everything not directly related to selling and servicing cars is expressed in the second part of the Income Statement containing the Other Revenues and Expenses accounts. (s7BSALES(s0B (s7BAND(s0B (s7BREVENUES(s0B If you total all of the sales from new and used cars and combine it with the sales of the parts and service departments, you arrive at the "Sales from Direct Operations" figure. December 12, 2000 page 4 (s7BCOST(s0B (s7BOF(s0B (s7BSALES(s0B Likewise, combining the cost of vehicles and sales commissions with the cost of parts and the salaries of the parts manager, service manager, and mechanics produces the "Direct Cost of Sales." (s7BADMINISTRATIVE(s0B (s7BEXPENSES(s0B Certain costs are difficult to allocate to the expenses of a single department, yet cannot be allocated realistically to the direct "Cost of Sales." Rather than force an unnatural allocation, the accounting model combines these expenses into an "Administrative and Other Expenses" section. (s7BDISCIPLINE(s0B Accounting takes discipline if it is going to be a good model of the dealership. Try to do tasks and posting sooner rather than later. Establish conservative policies about closing dates and cutoff dates and stick to them. Whenever an error is discovered, correct it as soon as practical. (s7BDOCUMENTS(s0B (s7BAND(s0B (s7BRECORD(s0B (s7BKEEPING(s0B Computer records themselves are not enough for legal proof. Other original documents must accompany computer records to establish proof. You must keep checks, repair orders, receipts, invoices, and other support documents in order to support your computer records. December 12, 2000 page 5 (s7B2.(s0B (s7BHARDWARE(s0B (s7BOVERVIEW(s0B (s7BSYSTEM(s0B (s7BHARDWARE(s0B The computer can be described best by listing the major components which you will be using: memory, keyboard, screen, printer, and disk drive(s). (s7BA. MEMORY (s0Bcontrols and directs data operations, via the processor or microprocessor. (s7BB. KEYBOARD (s0Bis the means by which you communicate with the computer--an input device. (s7BC. SCREEN (s0Bis the means by which the computer communicates with the operator, how it "talks" with you--an output device. (s7BD. PRINTER (s0Bis another output device, providing more permanent records than the screen. (s7BE. DISK DRIVE(S) (s0Bis a device that stores programs on floppy or hard disk media. The descriptions below refer to two computers, NEC* and IBM* using MS DOS* and/or UNIX* operating systems. However, the information below will also apply to some other systems, such as, TI*, COMPAQ*, etc., which are operationally similar to the hardware mentioned above. In effect, this software will function with any top-of-the-line MS DOS machine configuration. ______________________________ (s7B* (s0BRegistered Trademarks. (s7B6(s0B (s7BKEY(s0B (s7BDESIGNATIONS(s0B (s7BAND(s0B (s7BUSAGE(s0B The keys used are listed in alphabetical order below. (s7BALT(s0B (s7BKEY(s0B (s7BAND(s0B (s7BGRAPH(s0B (s7BKEYS (s0BAre not used. These keys must NOT be locked down when the computer is going to be used with this software. The computer may appear to be out of order, with no response or a blank screen. (s7BBACKSPACE(s0B (s7BKEY (s0BMoves the CURSOR (a blinking screen position indicator) left and will remove any characters left as it moves. (s7BCONTROL(s0B (s7BKEY (s0BThe "CTRL" key, on the left side of the keyboard, is used in conjunction with other keys to produce specific results, shown below. There is a list of control functions in the appendix. ^ = CTRL. (s7BCURSOR (s0BIs a blinking indicator of the present screen position. (s7BCURSOR(s0B (s7BMOVEMENT(s0B (s7BKEYS (s0BAre located on the lower right of the keyboard and are either separate or included with the NUMERIC keys. The CURSOR MOVEMENT keys are used to move the blinking cursor around the screen. If the CURSOR MOVEMENT keys are part of the numeric key pad, employ the "NUM-LOCK" key at the top of the pad (IBM). Also, on IBM FUNCTION keys 7, 8, 9, and 10 are programmed to act as cursor control keys, because the cursor keys are incorporated in the number pad at the right of the keyboard and it is much more convenient to operate with these in a separate location. Set the NUM-LOCK key to NUMERIC and use the listed FUNCTION keys to move the cursor. The CURSOR MOVEMENT keys may be used to correct certain entry errors. In cases where the previous digit(s) is in error, you may use the CURSOR to backtrack and re-enter data, similar to the BACKSPACE key. However, the F1 key can be used to CLEAR the current field to speed corrections most of the time. December 12, 2000 page 7 (s7BDELETE(s0B (s7BKEY (s0BThe "DEL" key removes characters from the screen as it passes over them, moving left to right. (s7BENTER(s0B (s7BKEY (s0BFound on the right side of the keyboard near the numeric pad, this key is used to move from data field to data field. On compatible keyboards this is designated by a left pointing arrow just left of the number pad. There are two enter keys on the NEC keyboards, designated RETURN and ENTER. This key does NOT save data. (s7BESCAPE(s0B (s7BKEY (s0BThe "ESC" key is at the top left or right of the keyboard. This key is used in conjunction with the menus, like a FUNCTION key. Its main use is to SAVE data and MUST be used to save data entered. (s7BFUNCTION(s0B (s7BKEYS (s0BAre at the top or left side of the keyboard and provide specific routines. (s7BF1(s0B (s7BKEY (s0BThe F1 key is used to CLEAR an entry field, so that data may be re-entered for corrections. The use of this key is the same on all screens. (s7BF5(s0B (s7BKEY (s0Bthe F5 key is used to EXIT a current working menu to the main menu. F5 is also used to exit from the main menu to the operating system. NOTE: The computer must NOT be turned off without first depressing F5. This may require striking the F5 key twice: once to move from a submenu to the Master menu and once more to exit to the operating system. A system prompt indicates an exit to the operating system. (s7BINSERT(s0B (s7BKEY (s0BInserts a space in the input line, so a missed character may be entered in the field without rewriting the entire line. (s7BNUMERIC(s0B (s7BKEYS (s0BTo enter numbers, use the NUMERIC keys at the right or top of the keyboard. (s7BRETURN(s0B (s7BKEY (s0BThe RETURN and ENTER key, on the right side of the keyboard, perform IDENTICAL functions, indicating field data entry completion (a particular entry on a screen, like a part number) and moving December 12, 2000 page 8 the CURSOR to the next data field. Refer to the MANUFACTURER'S USERS GUIDE provided with the computer for use with other applications. December 12, 2000 page 9 (s7B3.(s0B (s7BINITIAL(s0B (s7BSET(s0B (s7BUP(s0B (s7BOVERVIEW(s0B Starting up the Accounting system is an important but easily under-estimated job. It can be broken into major parts and the parts can then be further sub-divided. It is best if the accounting system and all its parts can be started in unison. But if the startup must be broken up then a written plan should be formulated. The startup has the following major parts: 1. Initialize the chart of accounts. 2. Determine the journals needed. 3. Set up journals. 4. Initialize accounts receivable code files. 5. Enter customers in customer files. 6. Initialize customer balances. 7. Enter vendors in vendor file. 8. Edit and update payroll tax tables. 9. Set up employee deductions and fringe benefit plans. 10. Enter employee data in employee files. 11. Set up employee wage, commission and hour formulas. 12. Enter year-to-date figures in payroll check file. (s7BINITIALIZE(s0B (s7BCHART(s0B (s7BOF(s0B (s7BACCOUNTS(s0B Jarvis Computer Software delivers your accounting system with a chart of accounts that is generic for the manufacturer. There are usually accounts that are missing and must be entered by you. These accounts are the sales accounts and the cost of sales accounts. There are also accounts included that may not apply to your dealership. Many of our customers delete the accounts dealing with lease and rentals. Finally, there are accounts that you may find very useful but do not concern the manufacturer, such as multiple checking and savings accounts. You will have to add these accounts. Start out by printing the chart of accounts. From the (s7B10(s0B Accounting Main Menu, enter (s7Bprogram(s0B (s7B31(s0B ("Enter or Update Accounts".) Now, press the options key, (s7BF3(s0B. Press (s7B"P"(s0B for print, and (s7B"P"(s0B again for sending the output to the printer. When the chart of accounts is printed, compare it account by account with your current general ledger. Line out those accounts you wish to delete and pencil in the accounts you wish to add. Now, delete the accounts you have lined out. To do this, enter the account number of the first account to be deleted. If you are using the numeric keypad, make sure that the number light is on. If it isn't, press the num-lock key. Now press enter, and the account title should appear. Press the option key, (s7BF3(s0B, then press (s7B"D"(s0B for delete. When asked "Are you sure?", press (s7B"Y"(s0B if you are sure or (s7B"N"(s0B if you made a mistake. Repeat the instructions in this paragraph until all undesired accounts have been eliminated. Please see the reference section in this manual for other details about this program. Next you can start entering your new accounts, by entering desired account numbers on the first line of (s7Bprogram(s0B (s7B31(s0B. After you press enter, a beep will sound, indicating this is a new record. The beep is normal. Enter the account title. If an account number you've just entered appears on your manufacturer's statement, then leave the summary field blank and press enter. If this account does not appear on the manufacturer's statement then you must summarize it into an account that appears on the manufacturer's statement. Scheduling is an advanced topic and you should answer (s7B"N"(s0B (NO) to the scheduling in most cases. When the screen is correct, press the save key, (s7BESC(s0B, to save your data. Repeat the instructions in this paragraph until all new accounts have been created. Now reprint the chart of accounts. Compare it to the current general ledger, lining out unwanted items and penciling in new items. Then repeat the steps above until you are satisfied. (s7BDETERMINE(s0B (s7BTHE(s0B (s7BJOURNALS(s0B (s7BNEEDED(s0B The journals your dealership needs is dependent to some extent on the number and kinds of documents the dealership produces or handles. Typical documents include warranty repair orders, internal repair orders, customer pay repair orders, payroll checks, regular checks, cash receipts, parts counter tickets and sales contracts. Documents generated outside the dealership are also entered into the journals. These include vehicle invoices, and accounts payable December 12, 2000 page 11 invoices. On a piece of paper start a list of the documents your dealership produces and receives. Then compare it to the list of journals and documents below. Remember that you are not limited to the journals below and you can add or delete journals later. (s7BCASH(s0B (s7BRECEIPTS (s0BCash receipts and the daily cash from warranty and customer repair orders and cash counter tickets. It is important that all cash received during the day is entered into the journal. (s7BCASH(s0B (s7BDISBURSEMENTS (s0BOnly manual checks are recorded in this journal. (s7BPURCHASE(s0B (s7BOR(s0B (s7BPAYABLES (s0BInvoices from the dealership's various suppliers are entered throughout the month, so that only the checks have to be written at the end of the month. (s7BNEW(s0B (s7BVEHICLE(s0B (s7BSALES (s0BSince vehicle sales are the largest part of the dealership's revenue they deserve special treatment. The source documents are usually the buyer's order and, for costs, the vehicle inventory book. You should consider having a separate journal for each manufacturer or possibly a separate journal for cars and trucks. (s7BUSED(s0B (s7BVEHICLE(s0B (s7BSALES (s0BThe source documents are usually the buyer's order and, for costs, the vehicle inventory book. (s7BVEHICLE(s0B (s7BPURCHASE (s0BAll vehicles brought into the dealership should be entered into this journal, including new vehicles, floor-planned vehicles, vehicles purchased at auction, or dealer trades. (s7BCOUNTER(s0B (s7BSALES (s0BEnter all counter tickets whether for retail or wholesale sales. Received on account tickets should be treated as cash receipts. (s7BCUSTOMER(s0B (s7BREPAIR(s0B (s7BORDERS (s0BCustomer pay repair orders are entered in this journal. They include mechanical as well as body shop work. (s7BINTERNAL(s0B (s7BREPAIR(s0B (s7BORDERS (s0BAdd-ons, repairs and maintenance of vehicles in inventory, demonstrators or company vehicles are entered here. December 12, 2000 page 12 Also the repairs and add-ons that were "promised" by the sales representative are entered here. (s7BWARRANTY(s0B (s7BREPAIR(s0B (s7BORDERS (s0BAll repair orders that will result in claims to the manufacturer should be entered in this journal. (s7BPAYROLL (s0BEach employee's check is entered in this journal. This includes the gross pay distribution, fringe benefit plan expense distribution, payroll tax accrual and other payroll-related accounting. Please note that if you are using our Payroll program to write payroll checks, the information will be transferred to the Payroll journal by the program automatically. (s7BGENERAL (s0BThis journal is used for ad hoc entries that do not belong in other journals. Correcting mistakes, redistributing expenses and recording variable internal expenses are some of the many uses for this journal. Please note that if you are using our Accounts Payable program to write computer checks, check information is transferred to the General journal by the program automatically. (s7BSTANDARD(s0B (s7BENTRIES (s0BMonthly accruals and expenses that remain constant throughout the year are entered in this journal. This usually include depreciation, expensing pre-paid insurance, interest accrual etc. (s7BSET(s0B (s7BUP(s0B (s7BTHE(s0B (s7BJOURNALS(s0B (s7BYOU(s0B (s7BNEED(s0B This step is usually accomplished by the Jarvis Computer Software representative. You may wish to skip this section for now. Journal setup begins by editing the file called ade_imcf. A division (s7B"#jourmenu"(s0B is created. Entries in this division come in sets of three lines. The first line in the set is what is actually displayed on the accounting menu when the system is started. (Example: CASH RECEIPTS) The second line is a 4-letter code that is unique to the journal. We have established a convention that the first two December 12, 2000 page 13 characters of the journal code identifies the type of journal and the second two characters identify the manufacturer. For example, cash receipts for a GM dealership would typically be identified as "crgm", the warranty sales journal for a Chrysler dealership would be "wsch" and the standard entries journal for a Ford dealership would be identified as "stfd". The third and last line is the list of users allowed to make entries in the journal. For MSDOS systems this line has no effect but the word "pass" must be used to maintain file structure. For multi-user systems the user's login names are placed on this line separated by spaces. See the appendix on system security for more information. Once the entries have been made in the (s7B#jourmenu(s0B division, start up the accounting system. When you are at the Accounting Main Menu, press the (s7BF3(s0B key and then (s7B"S"(s0B for screens. (s7BINITIALIZE(s0B (s7BACCOUNTS(s0B (s7BRECEIVABLE(s0B (s7BCODE(s0B (s7BFILES(s0B Each accounts receivable customer has codes assigned to them to help control the receivables. These codes are for controling credit limits, terms, finance rates, state sales tax, and grouping. The (s7Bcredit(s0B (s7Blimit(s0B (s7Bcode(s0B program is menu choice number (s7B11(s0B on the accounts receivable menu. Each code is one or two digits. The dollar field following the code field does not accept a decimal point or cents. When you have the credit limit codes initialized press the (s7BESC(s0B key to save the data and exit to the accounts receivable menu. The (s7Bterms(s0B (s7Bcode(s0B entry is menu choice number (s7B12(s0B from the accounts receivable menu. It is somewhat more complex. The code itself is a single character. When a new code is entered the other fields are blanked. Usually discounting is not done so that the mode indicates the start of the grace period for receiving payment. Typically periods are 25 to 30 days from the end of the month. Mode two is the usual. The (s7Bfinance(s0B (s7Brate(s0B code is menu choice number (s7B13(s0B from the accounts receivable menu. Typical finance rates are 12, 16, or 18 percent annual interest rates. The charging of interest is often regulated by state and federal banking laws. Please be sure that the rate you have chosen is appropriate for your state. You may want to charge a minimum finance charge if there is any unpaid balance. The (s7Bstate(s0B (s7Bsales(s0B (s7Btax(s0B code is menu choice number (s7B15(s0B from the accounts receivable menu. Each code is comprised of two parts. The first part is a two character official state December 12, 2000 page 14 abbreviation. The software already knows the official postal regulation codes and will warn you if you do not choose a proper code. The second part of the code is a single digit. Typically the digit zero indicates tax exempt and the digit one indicates the usual tax rate for your area. The (s7Bgroup(s0B code is menu choice number (s7B14(s0B from the accounts receivable menu. The group code is a two character code. Typical groups are commercial accounts, individual accounts, employee accounts and dead beat accounts. You can use grouping for other purposes that these. You can use it for any purpose you can imagine. (s7BENTER(s0B (s7BCUSTOMERS(s0B (s7BIN(s0B (s7BCUSTOMER(s0B (s7BFILES(s0B Number (s7B10(s0B on the accounts receivable menu is used for entering customers. Entering customers in the customer file can sometimes be the biggest job in getting the accounting system started. How you assign customer codes is very important to the future use of the accounting system. (s7BSELECTING(s0B (s7BA(s0B (s7BNUMBERING(s0B (s7BSYSTEM(s0B There are several schools of thought about how to assign customer codes. The alphanumeric (Letters with following numbers) codes can be assigned. If there are two Browns in the customer file then one is assigned a code of "BROW01" and the next a code of "BROW02". Three Smiths would be assigned "SMIT01", "SMIT02", and "SMIT03". The distinct advantage of alphanumeric customer codes is that the user can make an educated guess of an unknown customer code and get it correct. The distinct disadvantage is that you must remove your hand from the numeric keys and find the correct keys on the typewriter keys. If you just assign the next available all digit number to the next customer then the advantage is that you always have your hands on the numeric keys. The distinct disadvantage is that you cannot make an educated guess of a customer code and the customers are not in any logical order. An alternative that works well is to assign customers all digit numbers, but in a systematic manner. Usually the first two digits indicate the first letter of the last name. "01" equals "A", "02" equals "B" and "26" equals "Z". Now when you print customer lists they come out in approximately alphabetic order but the customer codes are all digits. December 12, 2000 page 15 (s7BENTERING(s0B (s7BTHE(s0B (s7BCUSTOMERS(s0B Enter the customer code. It is a good idea to enter the customer billing name last name first and the customer shipping name first name first. This allows printing of customer lists in alphabetic order but invoices and mailing labels would have the names in natural order. The codes at the bottom of the screens are not erased to speed entry of the next customer but you have to think with they should change. (s7BINITIALIZE(s0B (s7BCUSTOMER(s0B (s7BBALANCES(s0B You can use number (s7B7(s0B on the accounts receivable menu to initialize balances. Use the date of the most recent invoice as the date of the initialization if they owe you. If they have a credit balance then use the date of the most recent payment. The advantage of using the initialize balance program is that it is very fast. (s7BENTER(s0B (s7BVENDORS(s0B (s7BIN(s0B (s7BVENDOR(s0B (s7BFILES(s0B Number (s7B10(s0B on the accounts payable menu is used for entering vendors. How you assign vendor codes is very important to the future use of the accounting system. (s7BSELECTING(s0B (s7BA(s0B (s7BNUMBERING(s0B (s7BSYSTEM(s0B There are several schools of thought about how to assign vendor codes. The alphanumeric (Letters with following numbers) codes can be assigned. If there are two Browns in the vendor file then one is assigned a code of "BROW01" and the next a code of "BROW02". Three Smiths would be assigned "SMIT01", "SMIT02", and "SMIT03". The distinct advantage of alphanumeric vendor codes is that the user can make an educated guess of an unknown vendor code and get it correct. The distinct disadvantage is that you must remove you hand from the numeric keys and find the correct keys on the typewriter keys. If you just assign the next avaiable all digit number to the next vendor then the advantage is that you always have your hands on the numeric keys. The distinct disadvantage is that you cannot make an educated guess of a vendor code and the vendors are in any logical order. An alternative that works well is to assign vendors all digit numbers, but in a systematic manner. Usually the first December 12, 2000 page 16 two digits indicate the first letter of the last name. "01" equals "A", "02" equals "B" and "26" equals "Z". Now when you print vendor lists they come out in approximately alphabetic order but the vendor codes are all digits. (s7BENTERING(s0B (s7BTHE(s0B (s7BVENDORS(s0B Enter the vendor code. It is a good idea to enter the vendor billing name last name first and the vendor shipping name first name first. This allows printing of vendor lists in alphabetic order but checks and mailing labels would have the names in natural order. (s7BSET(s0B (s7BUP(s0B (s7BEMPLOYEE(s0B (s7BDEDUCTIONS(s0B (s7BAND(s0B (s7BFRINGE(s0B (s7BBENEFIT(s0B (s7BPLANS(s0B From the accounting menu, press (s7B"26"(s0B to proceed to the (s7B"OTHER(s0B (s7BMENU"(s0B. In this menu is a selection for payroll. Once in the payroll system, setting up deduction plans is number (s7B11(s0B. Each plan has its own unique identification code. After entering the code, enter the description of the plan. Most deduction plans can be implemented so that the deductions happen every pay period. If a particular plan cannot be implemented for every paycheck then you must specify the frequency. Deductions can be made in the following way: (s7BFLAT(s0B (s7BCOST (s0Ba fixed charge per payperiod or deduction is made. Medical plans ususally are handled in this manner. (s7BPERCENTAGE(s0B (s7BOF(s0B (s7BGROSS (s0Bis charged usually by retirement plans. (s7BHOURLY(s0B (s7BCOST (s0Bis usually charged by union plans. You may accrue the employers portion of these plans also by filling in the the employers portion of the screen. (s7BENTER(s0B (s7BEMPLOYEE(s0B (s7BDATA(s0B (s7BIN(s0B (s7BEMPLOYEE(s0B (s7BFILES(s0B The employee master record is used by many programs in the payroll system. The basic information is name, address, phone number, hire date, termination date, social security number, accounts receivable number, income tax state, marital status and exemptions. Additionally the employee is enrolled in the deduction plans outlined above. December 12, 2000 page 17 (s7BSET(s0B (s7BUP(s0B (s7BEMPLOYEE(s0B (s7BWAGE,(s0B (s7BCOMMISSION(s0B (s7BAND(s0B (s7BHOUR(s0B (s7BFORMULAS(s0B Each employee has a mini spread sheet with their pay formulas. These spread sheets also allow the distribution of the employee's payroll expense. Unlike commercial spread sheets, there is a separate setup program. In this manner you cannot accidentally alter the pay formula during the normal payroll process. A spread sheet is made of individual cells. Each cell may contain words, values, or formulas. The words are there only so that the user know what is happening. The payroll system uses the values and formulas to compute the gross pay and allocate the expenses. (s7BENTER(s0B (s7BYEAR-TO-DATE(s0B (s7BFIGURES(s0B (s7BIN(s0B (s7BPAYROLL(s0B (s7BCHECK(s0B (s7BFILE(s0B If you are starting the payroll system at the start of a calendar year then you may skip this step. Once payroll master records are entered, the only data needed is information about the paychecks already issued. This process is done for each employee for each paycheck. You may consider entering a combined "check" for each employee for previous quarters or months. December 12, 2000 page 18 (s7B4.(s0B (s7BMASTER(s0B (s7BMENU(s0B _____________________________________________________________ (s7BScreen(s0B (s7B4-1:(s0B (s7BMASTER(s0B (s7BMENU(s0B (s17H SYSTEM A ACCOUNTING SYSTEM (C) COPYRIGHT 1989-1995. JARVIS COMPUTER SOFTWARE. ALL RIGHTS RESERVED. JOURNAL DATA ENTRY 21. POST TO GENERAL LEDGER 1. INVENTORY ADJUSTMENT 22. TRIAL BALANCE 2. PURCHASE 23. MANUFACTURER'S STATEMENTS 3. CASH RECEIPTS 24. CLOSE ACCOUNTING MONTH 4. CASH DISBURSEMENTS & PURCHASE 25. PRINT SCHEDULES 5. NEW VEHICLE PURCHASE 26. OTHER 6. NEW VEHICLE SALES 7. USED VEHICLE SALES 31. ADD NEW GENERAL LEDGER ACCOUNT 8. REPAIR ORDER - CARS 32. SET UP NEW ACCOUNTING YEAR 9. REPAIR ORDER - TRUCKS 33. STATUS OF ACCOUNTS 10. PARTS AND ACCESSORIES - COUNTER 34. ACCOUNTS RECEIVABLE 11. INTERNAL SALES 35. ACCOUNTS PAYABLE 12. WARRANTY CLAIMS 36. JOURNAL VIEW OR PRINT 13. PAYROLL 37. ACCOUNT DETAIL VIEW OR PRINT 14. GENERAL 38. DUPLICATE, VOID & MISSING DOCUMENTS 15. STANDARD ENTRIES 39. RATIO ANALYSIS 40. MAKE BACKUPS 41. PROGRAM UPDATES PLEASE ENTER YOUR CHOICE [__] F3 = ADDITIONAL FUNCTIONS, F7 = HELP. F1 = CLEAR CURRENT FIELD, F5 = EXIT ACCOUNTING SYSTEM, F6 = REBUILD MENU. (s12H _____________________________________________________________ (s7BPURPOSE(s0B The Master Menu facilitates movement through the power accounting functions without the necessity of learning or remembering commands or program names. (s7B19(s0B (s7BUSE(s0B If your menu choice has the number ten or above just press the appropriate digits. Do not press the enter key. When the choice space is filled the menu automatically goes to the appropriate choice. If the menu choice is less than ten, you can enter your choice in two ways. First you can press the single digit choice and then press the enter or return key. The other method is to press the digit zero and then press a single digit choice. Using this method you do not need to press the enter or return key. The programs that you can select from the main menu are described below in numerical order. Find the program that you need and refer to the documentation on that program to proceed with its use. (s7B1-14(s0B (s7BJOURNAL(s0B (s7BDATA(s0B (s7BENTRY(s0B Use these programs to enter all transactions into the system. Entries such as sales, payroll, and business expenses are entered into the appropriate journals (accounts payable and accounts receivable transactions, however, are entered using the Accounts Receivable and Accounts Payable subsystems, selections 34 and 35 from the menu). The following section, DATA ENTRY, contains information on the journals and how to enter information into them. (s7B21.(s0B (s7BPOST(s0B (s7BTO(s0B (s7BGENERAL(s0B (s7BLEDGER(s0B The posting program makes the data entered into the journals permanent. The data is printed in the form of an audit trail and transferred to the permanent journals. The totals are posted to the individual general ledger accounts. If the accounts receivable are posted, then the individual customer accounts are also posted. December 12, 2000 page 20 (s7B22.(s0B (s7BTRIAL(s0B (s7BBALANCE(s0B The trial balance program prints the monthly and yearly balances of all general ledger accounts that have monthly and/or yearly balances. This information may then be transferred to other forms. A month does not have to be closed to print its trial balance. You can use this program to examine all accounts before you print a financial statement or manufacturer's statement. (s7B23.(s0B (s7BMANUFACTURER'S(s0B (s7BSTATEMENT(s0B This program provides a simple way to print one or multiple copies of reports or manufacturer's statements. (s7B24.(s0B (s7BCLOSE(s0B (s7BACCOUNTING(s0B (s7BMONTH(s0B The close month program permanently freezes a month so that no further entries can be made to the month. Only two months can be open at one time, so months must be closed as the year progresses. (s7B31.(s0B (s7BADD(s0B (s7BNEW(s0B (s7BGENERAL(s0B (s7BLEDGER(s0B (s7BACCOUNT(s0B The new account program adds or modifies entries in the chart of accounts. You may also print the chart of accounts. (s7B32.(s0B (s7BSET(s0B (s7BUP(s0B (s7BNEW(s0B (s7BACCOUNTING(s0B (s7BYEAR(s0B This program is used at the end of the year when you need to open the accounting month for the new year. (s7B33.(s0B (s7BSTATUS(s0B (s7BOF(s0B (s7BACCOUNTS(s0B The Status of Accounts program allows you to see the ledger entries in any account for any period of months. It also shows the month-to-date and current or end-of-year balances in the accounts. December 12, 2000 page 21 (s7B34.(s0B (s7BACCOUNTS(s0B (s7BRECEIVABLE(s0B This program selects the System XX Accounts Receivable system and presents another menu. The Accounts Receivable system is used to create invoices, print statements, record payments received, and print reports listing customers and the amounts they owe. (s7B35.(s0B (s7BACCOUNTS(s0B (s7BPAYABLE(s0B This program selects the System AP Accounts Receivable system and presents another menu. The Accounts Payable system is used to record invoices owed, print checks, and print lists of vendors and the amounts owed to them. (s7B36.(s0B (s7BJOURNAL(s0B (s7BVIEW(s0B (s7BOR(s0B (s7BPRINT(s0B This program allows you to print journal entries or display them on the screen. You can print a group of entries selected by and ordered by date or other criteria. The total amount and number of entries to each account made by the specified journal entries can be displayed, with or without displaying the journal entries. (s7B37.(s0B (s7BDETAIL(s0B (s7BVIEW(s0B (s7BOR(s0B (s7BPRINT(s0B This program allows you to print or display all transactions from every journal that affect a general ledger account screen. (s7B38.(s0B (s7BDUPLICATE,(s0B (s7BVOID(s0B (s7Band(s0B (s7BMISSING(s0B (s7BDOCUMENTS(s0B This allows you to locate all documents that have been entered twice or have not been entered at all. Documents that have no accounting information will show up as void. December 12, 2000 page 22 (s7B39.(s0B (s7BRATIO(s0B (s7BANALYSIS(s0B This program detects transactions that do not fall within normal parameters. (s7BFUNCTION(s0B (s7BKEYS(s0B (s7BF1 (s0Bclears the current field. The use of this function key is standard throughout all screens and programs. (s7BF3 (s0Bdisplays the following menu bar: (s7BScreens(s0B (s7BDirectory(s0B (s7BCheck_journals(s0B (s7BRemove_locks(s0B (s7BPrint(s0B (s7BQuit(s0B (s7BF3(s0B (s7BS (s0Ballows you to change journal entry set-ups. You can tell the journal entry programs what information to ask for on the header of each journal, and what predefined account numbers to list under the debits and credits. This program is not documented in the manual; please call our office if you need to make changes. First post the journal to the general ledger, as this program should not be used if there are any unposted journal entries, (s7BF3(s0B (s7BD (s0Bprints the name of the accounting directory. (s7BF3(s0B (s7BC (s0Bprints a list of possible problems in the journal set-up. The journal names are listed followed by a list of possible problems. The program checks for non-existant account numbers. It also checks for the existence of customer and vendor fields in the header and compares this to the #apjours and #arjours divisions of the ade_imcf file, and with the account numbers in the debits and credits sections. (s7BF3(s0B (s7BR (s0Ballows you to unlock a journal. This is used when you get a "Journal in use" error and you are absolutely positive that no one really is using the journal. The journal entry programs on the left side of the accounting screen, the post to general ledger program (#21), printing paychecks, vendor checks and single checks, and entering repair orders and counter tickets into accounting, all count as using the journal. December 12, 2000 page 23 (s7BF3(s0B (s7BP (s0BPrints out documentation that we send with updates. We will include a note on the transmittal we send with the update if we send any documentation for you to print. (s7BF5 (s0Bindicates that you wish to exit from System A. A menu bar will appear. Press "y" to exit, or press "n" if you do not want to quit. Pressing "n" will result in returning to the screen exactly where you left off. (s7BF7 (s0Bdisplays the help menu. December 12, 2000 page 24 (s7B5.(s0B (s7BDATA(s0B (s7BENTRY(s0B The data entry screens are the heart of the accounting system. Data entry will occupy most of your time. The screens have been designed to speed the entry of all normal accounting records of the dealership. The data entry is journal oriented, just like a manual set of books. To speed entry even more, we have added other journals that are even more specialized for the dealership needs. (s7BTHREE(s0B (s7BPART(s0B (s7BSCREENS(s0B The organization of journals and, therefore, the screens comprise three parts. The memo fields and document number are always located in the header portion of the screen. Most of the entries are mandatory. These fields are to document the transaction in the journal. Below the solid line in the middle of the screen are the debit and credit sections of the screen. Each debit and credit section is unique to each journal. To move between the sections of the screen use the F6 key. This key will move you counterclockwise between the parts. To move from debits to credits, press the F6 key twice. (s7BDOCUMENT(s0B (s7BNUMBERS(s0B Almost every transaction that a dealership must record naturally has a transaction number. Invoices, repair orders, checks, etc., all have numbers. The only transactions that do not have numbers are standard entries and general journal entries. Even some of these have numbers and should be used. When you enter a document number, if the screen is blank or if you have been typing in a new entry, the system will look for an existing unposted journal entry with that document number and display it so that you can modify it. If you are modifying an existing journal entry, changing the document number will actually change the document number of the journal entry, rather than look for another journal (s7B25(s0B entry. If the system beeps and does not accept the document number, it means that you are trying to modify an existing journal entry to another journal entry's document number. (s7BFUNCTION(s0B (s7BKEYS(s0B (s7BF1 (s0Bwill clear the current field. The use of this function key is standard throughout all screens and programs. December 12, 2000 page 26 (s7BF2 (s0Bis effective when you are in the debit or credit portion of a journal. If the journal has multiple pages, the F2 key will page to a higher page number. (s7BF3 (s0Bis the options key. When the F3 key is pressed, a menu bar will be displayed at the bottom of the screen: (s7BCustomers(s0B (s7BVendors(s0B (s7BAccounts(s0B (s7BErase(s0B (s7BDelete(s0B (s7BModify(s0B (s7BPrint(s0B (s7BOptions(s0B (s7BBalances(s0B (s7BQuit(s0B You may move along the menu bar by pressing the right or left arrow keys. When the cursor and highlighting are over the appropriate selection, press the enter key. An alternative is to press the capitalized letter of the appropriate option. (s7BF3-C (s0Bdisplays a list of customers that are in the Accounts Receivable system and allows you to select one to put in the journal. This only works if the journal has a field to enter customer number, and you have entered past this field. The list of customers is displayed in order by customer number, starting with the customer code in the customer field of the journal. The list of customers may be scrolled by pressing "u" for up or "d" for down. When the desired customer is visible press "s" for select. The customer number and name is then put into the journal header automatically. (s7BF3-V (s0Bdisplays a list of vendors that are in the Accounts Receivable system and allows you to select one to put in the journal. This only works if the journal has a field to enter vendor number, and you have entered past this field. The list of vendor is displayed in order by vendor number, starting with the vendor code in the vendor field of the journal. The list of vendor may be scrolled by pressing "u" for up or "d" for down. When the desired vendor is visible press "s" for select. The vendor number and name is then put into the journal header automatically. December 12, 2000 page 27 (s7BF3-A (s0Btransfers you to the "Add New General Ledger Account" program, the same as if you selected 31 from the accounting menu. This allows you to check account numbers you are not sure of, enter or delete accounts, and print the chart of accounts. When you press F5 to exit from the "Add New General Ledger Account" program, you are returned to the journal you were entering. (s7BF3-E (s0Bremoves all entries from all fields. It has the same effect as moving from field to field and pressing the F1 key. Erase does not save the entry. Erase is used to remove entries that have not yet been written to the journal. To remove entries already written to the journal, see Delete below. If you were modifying an existing record, whatever you enter on the blank screen you get from F3-E will replace the record you were modifying, but only after you press ESC to save it. (s7BF3-D (s0Bdeletes an entry that is already in the journal. You are usually presented with a list of journal entries, so you can choose one to delete. However, if you are modifying an existing entry, you are first given a choice whether you want to "Select" from this list, or simply to delete "This" entry that you are modifying. When choosing from the list, if there are more than 20 entries in the journal, the selection screen may be scrolled by pressing "u" for up or "d" for down. When the entry to be deleted is visible press "s" for select. The transaction number is the left-most number on the line and records are usually in numeric order. Enter the transaction number. Confirm the deletion by pressing "y". (s7BF3-M (s0Bis a three step process. First the entry to be modified must be selected, its modification must be confirmed, and then the modification must be made. If there are more than 20 entries in the journal, the selection screen may be scrolled by pressing "u" for up or "d" for down. When the entry to be modified is visible, press "s" for select. The transaction number is the left-most number on the line and records are usually in numeric order. Enter the transaction number. Confirm the modification by pressing "y" for yes. You will now be back in the data entry screen with the old transaction already present. Make any changes that you like, and then press ESC to save the changes. You may also modify an entry without pressing F3-Modify. If you know the date of the transaction and usually one other vital piece of imformation, December 12, 2000 page 28 the invoice number, for example, you can enter those in the journal header and the entry will be retrieved. Make the modifications and press ESC to save your changes. If a scheduled account is involved, you will be asked to reschedule it each time you press ESC. December 12, 2000 page 29 (s7BF3-P (s0Bwill display the sub-menu "Complete Totals_only Screen_totals Full_Screen". (s7BF3-P-C (s0Bwill list to the system printer all entries that have been made. This is a proof listing and not the audit trail. The audit trail will be printed at the time of posting. Save the proof listing until the audit trail is printed and then discard it. (s7BF3-P-T (s0Bwill list to the system printer only the totals page. (s7BF3-P-S (s0Bwill list to the screen only the totals page. (s7BF3-P-F (s0Bwill list to the screen the complete proof. (s7BF3-O (s0Bhas a menu bar that allows paging of the debits and credits together (press "t") or separate (press "s"). (s7BF3-B (s0Btransfers you to the "View Customer Accounts" program, the same as if you selected 31 from the Accounts Receivable menu. When you exit from "View Customer Accounts", you are returned to where you left off entering the journal. (s7BF3-Q (s0Breturns from the menu bar and allows you to continue entering the journal. It is used if you press F3 accidentally. (s7BF4 (s0Bis effective when you are in the debit or credit portion of a journal. If the journal has multiple pages, the F4 key will page to a lower page number. (s7BF5 (s0Bindicates that you wish to exit from the journal entry. A menu bar will appear. Press "y" to exit, or press "n" if you do not want to quit. Pressing "n" will result in returning to the screen exactly where you left off. (s7BF6 (s0Bswitches context. If you are in the header portion of the journal, pressing the F6 key will move you to the debits. Pressing F6 again will move you to the credits. Pressing the F6 key a third time will return you back to the header. Pressing the F6 always moves you counterclockwise through the various sections of the screen. If you press the F6 key, hear a beep and the cursor does not move, then the data in the current field is unsatisfactory. Correct the data and then press December 12, 2000 page 30 the F6 key again. December 12, 2000 page 31 (s7B5.1.(s0B (s7BSCHEDULING(s0B It is possible to set up "scheduled acounts" (see program #31 for how to set up scheduled accounts, and program #25 on the schedule report). If the journal you are entering contains a scheduled account, you will be presented with another screen after you press Escape to save the journal entry. _____________________________________________________________ (s7BScreen(s0B (s7B5-2:(s0B (s7BSCHEDULED(s0B (s7BACCOUNT(s0B (s7BDATA(s0B (s7BENTRY(s0B (s17H SCHEDULED ACCOUNT DATA ENTRY BY JARVIS COMPUTER SOFTWARE (C) COPYRIGHT 1990, ALL RIGHTS RESERVED ACCOUNT 263 WARRANTY CLAIMS AMOUNTS 1300.00 - 0.00 = 1300.00 DEBIT CLAIM NUMBER AMOUNT __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ __________ _________ F1=CLEAR CURRENT FIELD, ESC = SAVE DATA. (s12H _____________________________________________________________ This screen contains two columns. The column on the left contains the document number. The exact meaning of this number depends on what is being scheduled; in this example it is the "Claim Number". The right column contains the amount associated with each document. The amounts must add up to the total that you put in (or took out of) that account in the journal. The column is labeled either "Debit Amount" or "Credit Amount" depending upon which side of the journal the account number appeared in. When you have entered the schedule, press Escape to save it. The amounts must add up to the total, or it will not be accepted. The only way to get out of this screen is to enter and save the information. December 12, 2000 page 32 (s7B6.(s0B (s7BJOURNALS(s0B (s7BCASH(s0B (s7BRECEIPTS(s0B (s7BJOURNAL(s0B (s7BCASH(s0B (s7BRECEIPTS(s0B (s7BMONTH/YEAR(s0B _____________________________________________________________ (s7BScreen(s0B (s7B6-3:(s0B (s7BCASH(s0B (s7BRECEIPTS(s0B (s7BMONTH/YEAR(s0B (s17H JOURNAL DATE ENTRY CASH RECEIPTS ACCOUNTING YEAR: 92 ACCOUNTING MONTH: __ ================================= MONTHLY STATUS =============================== 01 JANUARY OPEN FOR ENTRY 07 JULY NOT AVAILABLE 02 FEBRUARY AVAILABLE 08 AUGUST NOT AVAILABLE 03 MARCH NOT AVAILABLE 09 SEPTEMBER NOT AVAILABLE 04 APRIL NOT AVAILABLE 10 OCTOBER NOT AVAILABLE 05 MAY NOT AVAILABLE 11 NOVEMBER NOT AVAILABLE 06 JUNE NOT AVAILABLE 12 DECEMBER NOT AVAILABLE ================================================================================ F1= CLEAR CURRENT FIELD, F5=RETURN TO MENU, ESC=PROCEED TO JOURNAL ENTRY. (s12H _____________________________________________________________ Every journal starts out with a month/year screen. Upon entering the two digit year the program will check the status of that journal. If there is already work in progress, the words "OPEN FOR ENTRY" will appear next to the appropriate month. In the example above you must post the January entries already started before you can enter items for February. If both January and February were "AVAILABLE", then either "01" or "02" could be entered for the month. (s7B33(s0B When the month and year are entered correctly, press the ESC key to move to the data entry screen. (s7BCASH(s0B (s7BRECEIPTS(s0B (s7BDATA(s0B (s7BENTRY(s0B _____________________________________________________________ (s7BScreen(s0B (s7B6-4:(s0B (s7BCASH(s0B (s7BRECEIPTS(s0B (s7BENTRY(s0B (s17H ACCOUNTING MONTH/DAY/YEAR: 01/01/88 CASH RECEIPT #: 967876 CUSTOMER #: JARVIS RECEIVED FROM: Clare_Jarvis________ ===============DEBITS===================|=============CREDITS=================== Cash on Hand 201 ___123.45 Contracts in Transit 205 _____0.00 Finance Income 262 _________ Accounts Receivable 220 _____0.00 General: Cash Sales 225 ___123.45 ____ _________ ____ _________ Finance Income 807 _________ ____ _________ ____ _________ General: ____ _________ ____ _________ ____ _________ ____ _________ -1of1- ____ _________ ____ _________ 123.45 123.45 (s12H _____________________________________________________________ The header portion of this journal contains three fields. The receipt number is up to 6 characters long. You must make an entry in this field. The customer number is optional. If you make an entry in this field, it must be a valid customer account number. The program will look up the name of the customer for you. If this is not an A/R entry, you may leave the customer number field blank, but you must fill in the customer name field. December 12, 2000 page 34 (s7BCASH(s0B (s7BDISBURSEMENTS(s0B (s7BJOURNAL(s0B (s7BCASH(s0B (s7BDISBURSEMENTS(s0B (s7BENTRY(s0B _____________________________________________________________ (s7BScreen(s0B (s7B6-5:(s0B (s7BCASH(s0B (s7BDISBURSEMENTS(s0B (s7BENTRY(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B3(s0B (s17H GM CASH DISBURSEMENTS and PURCHASE JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 CHECK #: 243576 VENDOR #: JARVIS PAYEE OR VENDOR: Clare_Jarvis________ ===============DEBITS===================|=============CREDITS=================== Inventories: Bank Deposits 210 _____0.00 New Cars 231 _________ Checks Drawn: New Trucks 237 _________ 202 ___600.00 Used Cars 240 _________ 202A _________ Used Trucks 241 _________ Accounts Payable 300 _________ Parts & Accessories 242 _________ N/P New Veh. + Dem. 310 _________ Gas Oil Grease 244 ___600.00 B & P Shop Materials 245 _________ General: Sublet Work 246 _________ ____ _________ Factory /R 262 _________ ____ _________ ____ _________ ____ _________ -1of3- -1of3- ____ _________ 600.00 600.00 (s12H _____________________________________________________________ The header portion of this journal contains three fields. The check number is up to 6 characters long. You must make an entry in this field. The vendor number is optional. If you make an entry in this field, it must be a valid vendor account number. The program will look up the name of the vendor for you. If this is not an A/P entry, you may leave the vendor number field blank and the program will fill in "NONE", but you must fill in the vendor name field. If you do not have a vendor, the program will not allow you to enter amounts in the Accounts Payable account. December 12, 2000 page 35 _____________________________________________________________ (s7BScreen(s0B (s7B6-6:(s0B (s7BCASH(s0B (s7BDISBURSEMENTS(s0B (s7BENTRY(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== Accounts Payable 300 _________ ____ _________ N/P New Veh. + Dem. 310 _________ ____ _________ Salaries/P 321 _________ ____ _________ Other/P ____ _________ ____ _________ Departmental Expenses: ____ _________ New ____ _________ ____ _________ Used ____ _________ ____ _________ Lease + Rental ____ _________ ____ _________ Service Mechanical ____ _________ ____ _________ Service Body ____ _________ ____ _________ Parts ____ _________ ____ _________ General Admin. ____ _________ ____ _________ -2of3- ____ _________ ____ _________ (s12H _____________________________________________________________ _____________________________________________________________ (s7BScreen(s0B (s7B6-7:(s0B (s7BCASH(s0B (s7BDISBURSEMENTS(s0B (s7BENTRY(s0B (s7BPAGE(s0B (s7B3(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== ____ _________ Direct Costs L + R: ____ _________ 705 _________ ____ _________ 735 _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -3of3- ____ _________ ____ _________ (s12H _____________________________________________________________ (s7BNEW(s0B (s7BVEHICLE(s0B (s7BPURCHASE(s0B (s7BJOURNAL(s0B The header portion of this journal contains ten fields. The invoice number is up to six characters long. You must make an entry in this field. The vendor number is optional. If you make an entry in this field, it must be a valid vendor account number. The December 12, 2000 page 36 program will look up the name of the vendor for you. If this is not an A/P entry, you may leave the vendor number field blank _____________________________________________________________ (s7BScreen(s0B (s7B6-8:(s0B (s7BNEW(s0B (s7BVEHICLE(s0B (s7BPURCHASE(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B3(s0B (s17H GM NEW VEHICLE PURCHASE JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 INVOICE NUMBER: 435465 VENDOR #: JARVIS VENDOR: Clare_Jarvis____________ STOCK NUMBER: 1234567 SERIAL NUMBER: JP0456CK867334444___ YEAR: 92 MAKE: DODGE_ MODEL: ARIES___ KEY NUMBERS - IGNITION: 123F______ DOOR/TRUNK: 4567F_____ ===============DEBITS===================|=============CREDITS=================== Inventories: Bank Deposits 210 _________ New Cars 231 _________ Checks Drawn: New Trucks 237 _________ 202 _________ Used Cars 240 _________ 202A _________ Used Trucks 241 _________ Accounts Payable 300 _________ Parts & Accessories 242 _________ N/P New Veh. + Dem. 310 _________ Gas Oil Grease 244 _________ B & P Shop Materials 245 _________ General: Sublet Work 246 _________ ____ _________ Factory /R 262 _________ ____ _________ ____ _________ ____ _________ -1of3- -1of3- ____ _________ (s12H _____________________________________________________________ and the program will fill in "NONE", but you must fill in the vendor name field. If you do not have a vendor, the program will not allow you to enter amounts in the Accounts Payable account. The vehicle stock number is seven characters long and may contain both alphabetic and numeric characters. The VIN is up to 20 characters long. Year requires two digits, whereas make can be 6 characters. Model can be 8 characters. Key numbers are optional but strongly suggested. The header portion of the journal contains ten fields. The invoice number is up to 6 characters long. You must make an entry in this field. The vendor number is optional. If you make an entry in this field, it must be a valid vendor account number. The program will look up the name of the vendor for you. If this is not an A/P entry, you may leave the vendor number field December 12, 2000 page 37 blank and the program will fill in "NONE", but you must fill in the vendor name field. If you do not have a vendor, the program will not allow you to enter amounts in the Accounts Payable account. The vehicle stock number is seven characters long and may contain both alphabetic and numeric characters. The VIN is up to 20 characters long. Year requires 2 digits, whereas make can be 6 characters. Model can be 8 charcters. Key numbers are optional but strongly suggested. December 12, 2000 page 38 _____________________________________________________________ (s7BScreen(s0B (s7B6-9:(s0B (s7BNEW(s0B (s7BVEHICLE(s0B (s7BPURCHASE(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== Accounts Payable 300 _________ ____ _________ N/P New Veh. + Dem. 310 _________ ____ _________ Salaries/P 321 _________ ____ _________ Other/P ____ _________ ____ _________ Departmental Expenses: ____ _________ New ____ _________ ____ _________ Used ____ _________ ____ _________ Lease + Rental ____ _________ ____ _________ Service Mechanical ____ _________ ____ _________ Service Body ____ _________ ____ _________ Parts ____ _________ ____ _________ General Admin. ____ _________ ____ _________ -2of3- ____ _________ ____ _________ 0.00 (s12H _____________________________________________________________ _____________________________________________________________ (s7BScreen(s0B (s7B6-10:(s0B (s7BNEW(s0B (s7BVEHICLE(s0B (s7BPURCHASE(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B3(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== ____ _________ Direct Costs L + R: ____ _________ 705 _________ ____ _________ 735 _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -3of3- ____ _________ ____ _________ 0.00 (s12H _____________________________________________________________ (s7BNEW(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B December 12, 2000 page 39 _____________________________________________________________ (s7BScreen(s0B (s7B6-11:(s0B (s7BNEW(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B2(s0B (s17H GM NEW VEHICLE SALES JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 INVOICE NUMBER: 988776 CUSTOMER #: JARVIS SOLD TO: Clare_Jarvis____________ STOCK NUMBER: 1234533 SERIAL NUMBER: JP34545CK0987647____ PMT. DATE SPL. VEH. INC. 06/30/92 SALES PERSON: JOE_BACH____________ TRADE IN STOCK NUMBER: _988777 ===============DEBITS===================|=============CREDITS=================== Contracts in Transit 205 _________ Accounts Receivable 220 _________ Sales Tax 324 _____0.00 Notes Receivable 210 _________ License & Fees ____ _________ Cash Sales 225 _________ ____ _________ Used Inventories: ____ _________ Cars 240 _________ ____ _________ Trucks 241 _________ ____ _________ Lease + Rental Units 277 _________ ____ _________ ____ _________ General: ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -1of2- -1of2- 0.00 0.00 (s12H _____________________________________________________________ The header portion of this journal contains ten fields. The invoice number is up to 6 characters long. You must make an entry in this field. The customer number is optional. If you make an entry in this field, it must be a valid customer account number. The program will look up the name of the customer for you. If this is not an A/R entry, you may leave the customer number field blank (the program will fill in "CASH"), but you must fill in the customer name field. The vehicle stock number can be 1 to 7 characters and is required. The VIN or serial number is up to 20 characters long. The payment date for special vehicle incentives, sales representative, and trade in stock number are optional. December 12, 2000 page 40 _____________________________________________________________ (s7BScreen(s0B (s7B6-12:(s0B (s7BNEW(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B2(s0B (s17H ===============DEBITS===================|=============CREDITS=================== Sales and Cost of Sales: Finance Income 262 _________ Inventory Cost: 231 _________ Insurance Income 264 _________ 237 _________ ____ _________ Cost ____ _________ Finance Income 806 _________ ____ _________ ____ _________ Insurance Income 807 _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -2of2- -2of2- 0.00 0.00 (s12H _____________________________________________________________ (s7BUSED(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B December 12, 2000 page 41 _____________________________________________________________ (s7BScreen(s0B (s7B6-13:(s0B (s7BUSED(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B3(s0B (s17H GM USED VEHICLE SALES JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 INVOICE NUMBER: 243546 CUSTOMER #: JARVIS SOLD TO: Clare_Jarvis____________ STOCK NUMBER: 5476980 SERIAL NUMBER: JP123283746987342___ SALES PERSON: JOE_BACH____________ TRADE IN STOCK NUMBER: 3456780 ===============DEBITS===================|=============CREDITS=================== Contracts in Transit 205 _________ Accounts Receivable 220 _________ Sales Tax 324 _________ Notes Receivable 210 _________ License & Fees ____ _________ Cash Sales 225 _________ ____ _________ Used Inventories: ____ _________ Cars 240 _________ ____ _________ Trucks 241 _________ ____ _________ Lease + Rental Units 277 _________ ____ _________ ____ _________ General: ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -1of3- -1of3- (s12H _____________________________________________________________ The header portion of this journal contains six fields. The invoice number is up to 6 characters long. You must make an entry in this field. The customer number is optional. If you make an entry in this field, it must be a valid customer account number. The program will look up the name of the customer for you. If this is not an A/R entry, you may leave the customer number field blank, but you must fill in the customer name field. The vehicle stock number can be 1 to 7 characters and is required. The VIN or serial number is up to 20 characters long. The sales representative and trade in stock number are optional. December 12, 2000 page 42 _____________________________________________________________ (s7BScreen(s0B (s7B6-14:(s0B (s7BUSED(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== Cars Retail: Cars Retail: Cost 646 _________ Sales 446 _________ Reconditioning Cost 647 _________ Cost 240 _________ Reconditioning Cost 647 _________ ____ _________ ____ _________ ____ _________ ____ _________ Cars Wholesale: Cars Wholesale: Sales 448 _________ Cost 648 _________ Cost 240 _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -2of3- -2of3- 0.00 (s12H _____________________________________________________________ _____________________________________________________________ (s7BScreen(s0B (s7B6-15:(s0B (s7BUSED(s0B (s7BVEHICLE(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B3(s0B (s7BOF(s0B (s7B3(s0B (s17H ===============DEBITS===================|=============CREDITS=================== Trucks Retail: Trucks Retail: Sales 450 _________ Cost 650 _________ Cost 241 _________ Reconditioning Cost 651 _________ Reconditioning Cost 241 _________ Trucks Wholesale: Trucks Wholesale Sales 452 _________ Cost 652 _________ Cost 241 _________ Auto F&I: Auto F&I: Finance Income 262 _________ Finance Income 808 _________ Insurance Income 264 _________ Insurance Income 809 _________ -3of3- -3of3- 0.00 (s12H _____________________________________________________________ (s7BSERVICE(s0B (s7BAND(s0B (s7BPARTS(s0B (s7BJOURNAL--REPAIR(s0B (s7BORDER(s0B (s7BSALES(s0B December 12, 2000 page 43 _____________________________________________________________ (s7BScreen(s0B (s7B6-16:(s0B (s7BSERVICE(s0B (s7BAND(s0B (s7BPARTS(s0B (s7BJOURNAL--REPAIR(s0B (s7BORDER(s0B (s7BSALES(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B2(s0B (s17H GM SERVICE AND PARTS JOURNAL-REPAIR ORDER SALES ACCOUNTING MONTH/DAY/YEAR: 01/01/92 REPAIR ORDER#: 124589 CUSTOMER#: JARVIS CUSTOMER NAME: Clare_Jarvis________ ===============DEBITS===================|=============CREDITS=================== LABOR MECH. CAR 460 ___240.00 Accounts Receivable 220 ___345.67 - TRUCK 461 _____0.00 PARTS MECH. CAR 467 ____85.75 Cash Sales 225 _________ - TRUCK 468 _____0.00 LABOR BODY CAR 470 _____0.00 ____ _________ - TRUCK 471 _____0.00 ____ _________ SUBLET REPAIRS 466 _____0.00 ____ _________ GAS, OIL, GREASE 491 ____19.82 ____ _________ PAINT & BODY MATL. 479 _________ ____ _________ SHOP SUPPLIES 61D _________ ____ _________ TIRES 490 _________ ____ _________ ____ _________ -1of2- -1of2- SALES TAX 324 _________ 345.67 345.57 (s12H _____________________________________________________________ The header portion of this journal contains three fields. The invoice number is up to 6 characters long. You must make an entry in this field. The customer number is optional. If you make an entry in this field, it must be a valid customer account number. The program will look up the name of the customer for you. If this is not an A/R entry, you may leave the customer number field blank, but you must fill in the customer name field. December 12, 2000 page 44 _____________________________________________________________ (s7BScreen(s0B (s7B6-17:(s0B (s7BSERVICE(s0B (s7BAND(s0B (s7BPARTS(s0B (s7BJOURNAL-REPAIR(s0B (s7BORDER(s0B (s7BSALES(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B2(s0B (s17H ===============DEBITS===================|=============CREDITS=================== COST LABOR MECH. CAR 660 ___180.00 LABOR 247 ___180.00 - TRUCK 661 _________ - PARTS MECH. CAR 667 ____60.00 PARTS 242 ____60.00 - TRUCK 668 _________ - LABOR BODY CAR 670 _________ SUBLET 246 _____0.00 - TRUCK 671 _________ - PARTS BODY CAR 677 _________ OIL 242 ____10.00 - TRUCK 678 _________ - SUBLET REPAIR 666 _________ PAINT & BODY SHOP 245 0.00_____ - GAS, OIL, GREASE 691 ____10.00 - PAINT & BODY MATL. 679 _________ TIRES 243 _________ - TIRES 690 _________ ____ _________ -2of2- ____ _________ 595.67 595.67 (s12H _____________________________________________________________ (s7BPARTS(s0B (s7BAND(s0B (s7BACCESSORIES(s0B (s7BJOURNAL--COUNTER(s0B (s7BSALES(s0B December 12, 2000 page 45 _____________________________________________________________ (s7BScreen(s0B (s7B6-18:(s0B (s7BPARTS(s0B (s7BAND(s0B (s7BACCESSORIES(s0B (s7BJOURNAL(s0B (s7B-(s0B (s7BCOUNTER(s0B (s7BSALES(s0B (s17H GM PARTS AND ACCESSORIES JOURNAL - COUNTER SALES ACCOUNTING MONTH/DAY/YEAR: 01/01/92 PARTS COUNTER TICKET: 394857 CUSTOMER #: JARVIS CUSTOMER NAME: Clare_Jarvis____________ ===============DEBITS===================|=============CREDITS=================== Accounts Receivable 220 ____88.45 Sales & Use Tax 324 _____3.45 Cash Sales 225 _________ Counter Retail: Counter Retail: Sales 482 ____85.00 - Cost 682 ____60.00 - Cost 242 ____60.00 Counter Wholesale: Counter Wholesale:Sales 483 _________ - Cost 683 _________ - Cost 242 _________ Tires: Tires Sales 490 _________ - Cost 243 _________ - Cost 243 _________ Gas Oil Grease: Gas Oil Grease: Sales 491 _________ - Cost 243 _________ - Cost 244 _________ ____ _________ ____ _________ ____ _________ ____ _________ -1of1- -1of1- 148.45 148.45 (s12H _____________________________________________________________ The header portion of this journal contains three fields. The counter ticket number is up to 6 characters long. You must make an entry in this field. The customer number is optional. If you make an entry in this field, it must be a valid customer account number. The program will look up the name of the customer for you. If this is not an A/R entry, you may leave the customer number field blank, but you must fill in the customer name field. December 12, 2000 page 46 (s7BINTERNAL(s0B (s7BSALES(s0B (s7BJOURNAL(s0B _____________________________________________________________ (s7BScreen(s0B (s7B6-19:(s0B (s7BINTERNAL(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B2(s0B (s17H GM INTERNAL SALES JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 REPAIR ORDER #: 253647 VEHICLE STOCK #: 1234567 VEHICLE SERIAL #: JP45553344434444____ ===============DEBITS===================|=============CREDITS=================== POLICY WORK SERVICE 67D _________ LABOR MECHANICAL 463 _________ PARTS & ACC. 481 _________ POLICY WORK NEW VEH. 15A _________ LABOR BODY SHOP 473 _________ NEW VEHICLE INSPECTION 464 _________ POLICY WORK USED VEH. 15B _________ SUBLET REPAIRS 466 _________ GAS, OIL, GREASE 491 _________ USED CAR RECOND. 647 _________ PAINT & BODY MAT. 479 _________ TIRES 490 _________ USED TRUCK RECOND. 651 _________ ____ _________ ____ _________ NEW CAR INVENTORY 231 _________ ____ _________ NEW TRUCK INVENTORY 237 _________ ____ _________ ____ _________ -1 of 2- ____ _________ (s12H _____________________________________________________________ December 12, 2000 page 47 _____________________________________________________________ (s7BScreen(s0B (s7B6-20:(s0B (s7BINTERNAL(s0B (s7BSALES(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B2(s0B (s17H ===============DEBITS===================|=============CREDITS=================== COSTS - LABOR MECH. 663 _________ LABOR 247 _________ - PARTS & ACC. 681 _________ - LABOR BODY SHOP 673 _________ PARTS & ACC. 242 _________ - LABOR NVI 664 _________ - SUBLET REPAIR 666 _________ SUBLET 246 _________ - GAS, OIL, GREASE 691 _________ - PAINT & MAT. 679 _________ GAS, OIL, GREASE 244 _________ - TIRES 690 _________ ____ _________ PAINT & MAT. 245 _________ ____ _________ ____ _________ TIRES 243 _________ ____ _________ ____ _________ - 2 of 2 - ____ _________ 0.00 (s12H _____________________________________________________________ (s7BWARRANTY(s0B (s7B&(s0B (s7BFACTORY(s0B (s7BCLAIMS(s0B (s7BJOURNAL(s0B December 12, 2000 page 48 _____________________________________________________________ (s7BScreen(s0B (s7B6-21:(s0B (s7BWARRANTY(s0B (s7B&(s0B (s7BFACTORY(s0B (s7BCLAIMS(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B2(s0B (s17H GM WARRANTY & FACTORY CLAIMS JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 REPAIR ORDER #: 293745 VEHICLE STOCK #: 233456______________ VEHICLE SERIAL #: jp56634448333744____ ===============DEBITS===================|=============CREDITS=================== WARRANTY WORK 263 _________ LABOR MECH. 462 _________ PARTS & ACC. 480 _________ LABOR BODY SHOP 472 _________ ____ _________ NEW VEHICLE INSPECTION 464 _________ ____ _________ SUBLET REPAIRS 466 _________ ____ _________ GAS, OIL, GREASE 491 _________ ____ _________ PAINT & MAT. 479 _________ ____ _________ TIRES 490 _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ - 1 of 2 - ____ _________ - 1 OF 2 - (s12H _____________________________________________________________ December 12, 2000 page 49 _____________________________________________________________ (s7BScreen(s0B (s7B6-22:(s0B (s7BWARRANTY(s0B (s7B&(s0B (s7BFACTORY(s0B (s7BCLAIMS(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B2(s0B (s17H ===============DEBITS===================|=============CREDITS=================== COSTS - LABOR MECH. 662 _________ LABOR 247 _________ - PARTS & ACC. 680 _________ - LABOR BODY SHOP 672 _________ PARTS & ACC. 242 _________ - LABOR NVI 664 _________ - SUBLET REPAIRS 666 _________ SUBLET REPAIRS 246 _________ - GAS, OIL, GREAS 691 _________ - PAINT & MAT. 679 _________ GAS, OIL, GREASE 244 _________ - TIRES 690 _________ PAINT & MAT. 245 _________ ____ _________ ____ _________ TIRES 243 _________ ____ _________ ____ _________ - 2 of 2 - - 2 of 2 - 0.00 (s12H _____________________________________________________________ (s7BPAYROLL(s0B (s7BJOURNAL(s0B December 12, 2000 page 50 _____________________________________________________________ (s7BScreen(s0B (s7B6-23:(s0B (s7BPAYROLL(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B2(s0B (s17H GM PAYROLL JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/01/92 CHECK #: 394857 EMP #: 123 EMPLOYEE NAME: CLARE_JARVIS____________ DAY OF THE MONTH: 10 PAY PERIOD ENDED: 10 HOURS: REGULAR 40.00 OVERTIME 6.00_ EARNINGS: REGULAR _600.00 OVERTIME _135.00 GROSS _735.00 ===============DEBITS===================|=============CREDITS=================== GROSS PAYROLL DIST. F.I.C.A Tax 323 _________ Work in Process 247 _________ Fed. Inc. Tax 323 _________ State Inc. Tax 323 _________ Vehicle L+R Sales People City-County Tax 323 _________ - Compensation New ____ _________ Other ____ _________ - Compensation Used ____ _________ - Compensation L+R ____ _________ Net Pay 321 _________ Finance Commissions New 856 _________ - Used 858 _________ Insur. Commissions New 857 _________ - Used 859 _________ ____ _________ -1of2- -1of2- (s12H _____________________________________________________________ December 12, 2000 page 51 _____________________________________________________________ (s7BScreen(s0B (s7B6-24:(s0B (s7BPAYROLL(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B2(s0B (s17H ===============DEBITS===================|=============CREDITS=================== GROSS PAYROLL DIST. Salaries-Owners ____ _________ Salaries-Supervision ____ _________ Salaries-Clerical ____ _________ Other Salaries + Wages ____ _________ Absentee Compensation ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ -2of2- -2of2- 0.00 (s12H _____________________________________________________________ (s7BGENERAL(s0B (s7BACCOUNTS(s0B (s7BJOURNAL(s0B December 12, 2000 page 52 _____________________________________________________________ (s7BScreen(s0B (s7B6-25:(s0B (s7BGENERAL(s0B (s7BACCOUNTS(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B1(s0B (s7BOF(s0B (s7B4(s0B (s17H GM GENERAL ACCOUNTS JOURNAL ACCOUNTING MONTH/DAY/YEAR: 01/__/92 DOCUMENT #: ______ COMMENT/NAME : ________________________________________ ===============DEBITS===================|=============CREDITS=================== ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ - 1 OF 4 - - 1 OF 4 - (s12H _____________________________________________________________ _____________________________________________________________ (s7BScreen(s0B (s7B6-26:(s0B (s7BGENERAL(s0B (s7BACCOUNTS(s0B (s7BJOURNAL(s0B (s7BPAGE(s0B (s7B2(s0B (s7BOF(s0B (s7B4(s0B (s17H ===============DEBITS===================|=============CREDITS=================== ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________ ____ _________