Dealership Chart of Accounts Manual - NIADA
NIADA Dealership Chart of Accounts Manual 4 [June, 2002] ASSET ACCOUNT CASH AND CONTRACTS 1020 FINANCE CONTRACTS IN TRANSIT ACCOUNT DESCRIPTION This short-term (1-5 days) receivable account is considered as a near-cash account and is used to record money due from banks and other financial companies on financed vehicle sale contracts. ................
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