This workbook contains basic accounting instruction and exercises, as well as specifically written used car dealership accounting instruction and exercises at City Auto Sales, a fictional training dealership. This workbook contains illustrations on dealership documents, accounting journals, schedules and job assignments at the fictional City Auto Sales.

Chart of Accounts Manual

This manual contains a complete listing of NIADA dealership account numbers and descriptions of how each account is used to record dealership transactions. This manual establishes a standard chart of accounts for NIADA dealers for standardized financial statement presentation.

This manual contains checklists and suggested procedures for NIADA dealers, office managers and outside accountants to use in maintaining good internal control of dealership assets. This manual is a valuable tool for dealers wanting to establish or improve internal control policies in their dealership.

Note: Because of the specific examples of fraud, theft and embezzlement in this manual, dealers are advised to read this manual first before passing it on to their office manager or other dealership personnel.