Mechanic chart of accounts
A workshop returns faulty and unused parts to suppliers, sends some work out to other repairers and has waste oil and old tyres to get rid of. This chart gives those, and the deposits customers pay on costly parts, accounts beside the general chart.
- By Book Keeping Pros
- Sources checked 15 Oct 2026
What this industry adds
- Parts credits due from suppliers keeps track of credits the workshop is owed for faulty parts returned under warranty and unused parts sent back, so each one can be ticked off when the credit note arrives.
- Sublet repairs records work sent out to other businesses on a customer's vehicle, such as wheel alignments, auto electrical work or machining.
- Waste oil and tyre disposal records what the workshop pays to have waste oil, used filters, coolant and old tyres taken away, and Workshop consumables records rags, degreaser and other items used up in the bays.
- Customer deposits on parts orders tracks deposits taken before a costly part such as an engine or gearbox is ordered, and Courtesy car fuel and cleaning tracks the cost of keeping loan cars ready.
Download the chart
The general accounts and this industry's accounts in one CSV file, in code order, which opens in any spreadsheet program.
Download the CSV fileThe accounts this chart adds
| Code | Account name | Type | What goes in it |
|---|---|---|---|
| 1-1500 | Parts credits due from suppliers | Asset | Credits claimed from parts suppliers for faulty parts returned under warranty and unused parts sent back, until the credit note arrives |
| 2-1300 | Customer deposits on parts orders | Liability | Deposits customers have paid before costly parts, such as a replacement engine or gearbox, are ordered for their vehicle |
| 5-1200 | Sublet repairs | Expense | Work sent out to other businesses on a customer's vehicle, such as wheel alignments, auto electrical repairs or engine machining |
| 6-2100 | Workshop consumables | Expense | Rags, degreaser, brake cleaner, gloves, cable ties and other items used up in the workshop |
| 6-2110 | Waste oil and tyre disposal | Expense | Collection and disposal charges for waste oil, used filters, coolant and old tyres from the workshop |
| 6-2120 | Courtesy car fuel and cleaning | Expense | Fuel and cleaning for cars lent to customers while their own vehicles are being repaired |
Illustrative example only: these rows show the method and are not sourced data.
What goes in each column
- Code: A number that sorts the account into its group: 1 for assets, 2 for liabilities, 3 for equity, 4 for income, and 5 and 6 for expenses.
- Account name: The name that appears in your books and reports.
- Type: Asset, Liability, Equity, Income or Expense, which decides whether the account appears on the balance sheet or the profit and loss statement.
- What goes in it: The transactions to record against the account.
How to use it
- Record each deposit taken before a costly part is ordered in Customer deposits on parts orders under the job card number, and set it against the customer's invoice when the work is done.
- When a part goes back to a supplier, record the credit you expect in Parts credits due from suppliers with the job and part details, and clear it when the credit note shows on the statement.
- Code invoices from other repairers to Sublet repairs and to the job they relate to.
- Hoists, diagnostic scanners and workshop tools belong in the general Equipment account, and their servicing in Repairs and maintenance.
- The workshop's own money is what these accounts follow. Your accountant can say what to add for the way the business is owned or structured.
The chart is a CSV file, which opens in a spreadsheet program. It is not set up for importing directly into any particular accounting software, so check the format your software expects before you load the accounts into it.
Related pages
Related terms
Sources
- Key financial terms
business.gov.au, Australian Government. Current at 15 October 2026, released 9 July 2024. Checked 15 October 2026.
© Commonwealth of Australia 2020, licensed under CC BY 3.0 AU. Licence: CC BY 3.0 AU.
Related guides
How to set up a chart of accounts
How to set up a chart of accounts for a small business: the five account types, choosing accounts and codes, and keeping the list useful as you grow.
How to reconcile accounts payable
How to reconcile accounts payable: agree the payables list with the ledger, check each supplier statement line by line and explain every difference.
How to manage accounts receivable
How to run accounts receivable: decide who gets credit, set terms, invoice promptly, match each payment to its invoice and review what is owed and how long.