industry audit procedures performed for audits of used automobile dealerships. Independent Used Automobile Dealerships Introduction The used car industry is composed of new car dealers who accept trade-ins on the sale of new automobiles and can also purchase used vehicles directly from customers, other car dealers, or at
CASH FOR CLUNKERS: AN EVALUATION OF THE CAR ALLOWANCE REBATE SYSTEM 3 Figure 2 describes the roles played by consumers, dealerships, and the disposal facilities as part of the CARS program. When a ...
CHAPTER 5.USED VEHICLE SALES NIADA Dealership Accounting Training Manual 3 [June, 2002] 5.2 Twelve Basic Title Clerk Responsibilities in Completing the Deal. Every state has slightly different titling, billing and contract completion requirements.
NIADA Dealership Chart of Accounts Manual 7 [June, 2002] ASSET ACCOUNT CASH AND CONTRACTS 1050 CASH SALES CLEARING ACCOUNT DESCRIPTION This is a second cash clearing account used to track money from the sale of parts and the repair of vehicles. It is considered a parts and service cash clearing account used if the dealership has a second cashier.
Used car dealers must display prices on cars. A used car dealer may not sell you a car at a price that is more than the price advertised, quoted, or posted on the car. The dealership cannot increase the price of the car because you do not finance the car with the dealership.
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