Dealership Factory Accounting

“You cannot run, buy or sell a dealership without understanding your dealership’s financial statement. Although there are similarities with all statements, manufacturers also have significant differences. A General Motors store is capitalized differently than a Ford or Toyota store. Blue Sky is treated differently amongst the factories and finance companies.” – John Pico

As a service to fellow members of the industry, Advising Automobile Dealers LLC has made available, below, a number of web page “Links” in order to help promote the study and understanding of our industry.

FACTORY ACCOUNTING MANUALS

General Motors Accounting Manual

Ford Accounting Manual

Honda Dealer Accounting Manual

IRS DEALERSHIP ACCOUNTING GUIDES

IRS Audit Guide

NIADA DEALERSHIP ACCOUNTING GUIDES

NIADA IRS Retail Audit Technique Guide

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