14.

Under no circumstances may a cash job

be released
and the job card put aside without the
permission of the workshop manager.
15. No tester may take the opportunity to
carry out personal or company business
whilst testing a customers vehicle.
WORKSHOP COSTING
1. The workshop job card and the
customers invoice are two separate
documents.
2. The job card consists of the
companys copy, which is used by the
mechanic.
3.
The customers job card consists of
the job card together with the parts exit
slip (parts requisition form).
4.

There are three copies of the invoice:(a) The top copy to be given to the
customer on collection of the
vehicle.

44

(b) The second copy to be posted

together with the statement.
(c) The third copy is the file copy.
5. The parts exit slip which is a record
of all the parts drawn on the job card
also has two copies:(a) The top copy to be attached to the top
copy of
the invoice and given to the
customer on collection of the vehicle
(manual).
(b) The second copy, which is the file
copy and is to be attached to the
file copy of the invoice.
6. The initial costing must first be
completed on the workshop job card
before invoice is written out.
LABOUR
7.
The chargeable labour hours are
based on the flat rate times allowed for
each operation and listed in the flat rate
manuals.
8.
The number of labour hours for each
item is booked at the back of the job

45

card, showing the time taken and the

flat rate hours allowed.
9.
The total number of hours for one
item may be booked over a period of
two or more days, depending on the
size of the job and so there could be
several entries of time booked against
any one item.
10. In checking the number of hours to
be charged, each entry for that item
must be ticked and the total number of
flat rate hours must be written next to
the item of work carried out on the
front of the job card.
11. When all the items or operations
have been checked in this manner, all
the entries of time booked should have
a tick next to them and all descriptions
of work carried out should show
number of hours to be charged.
12. It is important to develop the habit
of ticking everything as and when it is
checked even when there is only one
item of work carried out and one entry
of time booked. Old habits diehard and
good habits must become second
nature to the costing clerk.
46

13. At the back of the workshop job

card, on the right hand side of the time
booked, is a list of all the numbers of
requisitions for parts drawn on that
particular job.
14. Each requisition number must be
ticked against that requisition number
listed on the parts exit slip to ensure
that all the requisitions have been
accounted for.
15. Having done this, a comparison
must be made between the description
of work carried out and the parts that
were used to ensure that:(a) The relevant parts are listed for
every item of work carried out
which describes the fitting of those
parts.
(b) All parts drawn are accounted for
in the description of work carried
out.
16. A further check must be made that
all items of work requested have been
carried out, or that an explanation has
been given for not having carried out
any specific job item.
47

17. Once all the labour has been

properly checked and accounted for,
the labour charge must be extended
and entered into charge column by
multiplying the number of hours by the
current labour rate (including sales
tax) for each operation.
18. The labour charges for the listed
operations must be added up and the
total entered at the bottom of the
column.
19. The total labour charge must be
carried forward and entered under
workshop labour at the bottom right
hand section of the job card.
SUBLET
20. A certain amount of work which we
do not have the necessary equipment
or expertise is sublet to other
companies. When this is done the
order number, name of the company
and description of work requested
should be written on the job card
under sublet invoice, if the invoice has
been received, will accompany the job
card for costing.
48

21. The sublet invoice must be stamped

and allocated showing the number, the
customers name, the account number,
the amount charged to the customer
and signature of the costing clerk.
22. There is no rigid rule in calculating
the cost to the customer of sublet
repair.
23. Some sublet dealers, allow us a
discount and that discount becomes
our profit.
24. Some sublet dealers such as Capital
Brakes, specify a percentage mark-up
on their charge.
25. Other sublet dealers charge a net
amount without allowing any discount
or indicating an approval percentage
mark-up. In this case a 20% mark-up is
acceptable.
26. As our sales tax is quoted on our
orders, sales tax will not have been
charged by the sublet dealer. So
having calculated the price to be
charged to the customer, we must then
calculate and add on the sales tax.

49

27. If a customer requested, and has

been given an estimate from a sublet
dealer for repairs such as panel
beating or spray painting he will
expect to pay only the amount shown
on the sublet dealers estimate. If we
have not done our homework properly
and the panel beater does not allow a
discount, we cannot then charge the
customer a larger amount.
28. If the sublet dealer charges an
amount extra to the estimate he will
usually show the details of the extra
charge on his invoice and this
information must be passed on to the
customer.
29. Having stamped and allocated the
sublet invoice, the sublet invoice
number must be entered on the job
card, the details of work carried out
checked and amended if necessary and
the amount charged to the owner
written into the charge column.
30. The total cost to us, as shown on the
sublet invoice, must be entered into
the cost column.

50

31. The sublet invoice must be stapled

to the order and the GRV, making up
the completed invoice set.
32. The sublet invoice is then ready to
be passed for payment and this must
be done as soon as possible because
some sublet dealers offer a discount if
the invoice is paid within a given
period or may charge interest on
overdue accounts.
33. There may be more than one sublet
order issued on a single job card and
every
order
recorded
must
be
accounted for.
34. If an order has been cancelled for
some reason (the component may be
beyond repairs), the reason for the
cancellation must be written on the
order and all copies of the order must
be cancelled and pinned back into the
order book, and the facts must be
noted on the job card.
35. Any report made by the sublet
dealer must be written on the job card.
36. If a cash job includes sublet charges
for which no invoice has been received
51

it may be necessary to telephone the

sublet dealer for the costs. Care must
be taken that all the necessary
information is obtained including any
discount allowed and any work that
may have been carried out that is
extra to the estimate.
37. The costs must be repeated to the
person giving the information in order
to make sure that they have been
heard correctly and the name of the
person, the date and time must be
recorded on the carbon copy of the
order.
38. The order must be stamped and
allocated and filed away so that as
soon as the invoice is received all the
necessary
information
can
be
transferred onto the invoice and the
invoice set can be passed on for
payment.
39. A daily follow up must be made of
all outstanding invoices and, if
possible a messenger must be sent to
collect the invoices from the sub
dealers.

52

40. Once all the sublet invoices have

been entered on the job card the total
of the amounts charged must be
entered at the bottom of the charges
column.
41. This total must be carried forward
and entered under sublet at the
bottom right hand section of the job
card.
42. The total cost of all the sublet
invoices must be entered at the bottom
of the cost column.
LUBRICATION LABOUR
43. There are fixed labour charges for
the various operations carried out in
the lubrication service department e.g.
lube service, wash and polish or
engine cleaning etc.
44. Add up and enter the total labour
charges at the bottom of the column.
45. Carry the total labour charges
forward and record it against S/L
labour at the bottom right hand
section of the job card.
LUBRICANTS
53

46. The quantity and price of the

various lubricants as well as the cost
of the lubricants is written on the job
card by the lubrication supervisor
when the service is carried out.
47. Add up the retail prices of the
lubricants and write the total at the
bottom right hand of the column
(manually).
48. The total cost must be carried
forward and entered under lubricants
at the bottom right hand section of the
job card (manually).
PARTS
49. The job card number must be
written into the block at the top right
hand corner of the parts exit slip.
50. As the parts are issued to the
workshop, the parts drawn on the
requisition must be entered onto the
parts exit slip.
51. The requisition number, quantity
and unit price must be recorded.

54

52. The type of parts used are identified

by the parts department by a code
written on the requisition e.g. MMitsubishi, MZ Mazda, N- Nissan
and O- Others etc.
53. Other parts would be non-franchise
parts or accessories.
54.This code must be written on the
parts exit slip when the parts are
entered to enable an analysis to be
done when the completed job is
costed up.
55. Multiply the unit price by the
quantity and record the gross amount
in the first money column (manually).
56. Fill in the progressive total by
adding each gross amount to the
previous progressive total (manually).
57. Only the bottom (file copy) of the
parts exit slip has a cost column on
the far right hand side.
58. Into this column fill in the gross cost
of each item recorded.
59. Batteries, tyres and tubes and
reconditioned units must be entered
separately in the same manner.
55

60. One parts exit slip can be used for

recording all of these components.
61. If a part is returned to the parts
department for credit, it will be
recorded on a requisition in the same
way as when a part is drawn, but the
requisition will be marked Credit.
62. The details of the part credited must
be entered on the parts exit slip in
RED, including the cost price, in the
same way as when a part is drawn,
with the exception of the progressive
total.
63. Subtract the gross price from the
previous progressive total in blue or
black (for manual invoice).
64. By the time the job is completed in
the workshop and the job card is sent
for costing, the parts should already
have been entered onto the parts exit
slip and computer.
65. At this stage the parts requisition
numbers drawn on the job should
have been checked and ticked.

56

66. Add up the column of gross prices,

subtracting any credits, and making
sure that the total agrees with the
final progressive total (manually).
67. The parts total must be carried
forward to the bottom right hand
section of the job card and entered
under parts.
68. In the same way, the totals of
batteries, tyres and tubes and
reconditioned units must be carried
forward and entered under their
respective headings.
69. Sundries used in the repairing of a
vehicle will have been entered in the
top right hand section at the back of
the job card.
70. Add up all the amounts used for the
vehicle and enter the total against
sundries at the bottom right hand
section of the job card.
71. Add up all the totals entered in the
bottom right hand section of the job
card as far as the subtotal and enter
the subtotal.

57

72. Enter the total price of any diesel or

petrol that has been used.
73. Add up the subtotal to the petrol/
diesel and enter the grand total.
74. The invoice can now be written up
from the details on the job card.
INVOICE
Manual Way
75. Tear off the three copies from the
pad of invoices.
76. Fill in the customers name and
address.
77. If it is a company enter the name in
full e.g. Turnall
(Pvt) Ltd, and not just Turnall.
78. If it is private owner enter the name
in full e.g.
Mr. H. Smith and not Smith H.
79. Enter the date, make/ model,
registration number and kilometrage.
80. Enter the account number, if
applicable, as shown on the same
small control slip and record the order
number.
58

81.

Enter the job card number.

82. Cross- reference the invoice with
the job card by entering the invoice
number on the job card in the block at
the top left hand corner.
83. Write
the
item
number,
the
description of work carried out and
labour charge to the customer.
84. If the item has not been carried out
because e.g. no parts were available,
write Regret no parts available to
repair ........................ Do not simply
write NPA.
85. Make sure that all items requested
have been accounted for with a reason
being given for any items that have
not been carried out.

86.

Fill in the labour total.

87.

Write a description of the sublet.

88. Enter all the totals of parts, sublet,
labour etc right down to the final
total.
89. Put a tick next to either cash,
account or refer as stipulated on the
small control slip.
59

90. Write out any reports that have been

made on the job card including any
reports that have come from sublet
agents.
91. When writing out reports make sure
that you do not include reports for
work that has already been carried
out. A report may have been written
on the job card before permission was
granted to carry out the extra repair.
92. Separate the two top copies of the
invoice from the bottom copy.
93. On the bottom (file copy) of the
invoice there is money column to the
left of the itemised totals. This column
is for the cost totals.
94. Fill in the cost totals of the parts,
batteries, tyres and tubes and
reconditioned units from the parts exit
slip.
95. Fill in the total costs of the
lubricants and the sublet from the job
card.
96. If the vehicle has had a maintenance
service, fill in a clean maintenance
checklist with the details as shown on
60

the original checklist, ticking all the

items that have been carried out.
97. Attach the original copy of the
maintenance service checklist to the
job card and stamp the job card
COMPLETED.
98. If the vehicle has had an engine
overhaul, top overhaul or brake
overhaul ( involving drums & shoes),
stamp all three copies of the invoice
with stamp showing that the vehicle is
to return for a post overhaul
adjustment
after
a
specified
kilometrage, which is free of charge to
the customer.
99. This is an important operation and
not just a freehand out to attract
customers. If we do not inform the
customer that it is necessary to return
and there is a malfunction due to the
omission, we will be responsible.
100.
On the file copy of the parts exit
slip, do an analysis of the parts drawn.
101.
Head the three columns i.e. the
gross total, progressive total and cost
columns Retail, Internal and
Cost.
61

102. List the types of parts used in

the space under description.
103.
Fill in the total retail and total
cost of the different types of parts
drawn, excluding any parts that have
been returned for credit.
104.
Internal charges have not been
dealt with yet but will be explained
under
Warranty,
Repeat
Work,
Company Vehicles etc.
CUSTOMER INSURANCE JOBS
105. A customer may have repairs
done to his vehicle, which is covered
by his insurance company, and may
request that such repairs be charged
direct to the insurance company.
106. This can only be done if we have
written authority from the insurance
company.
107. The insurance company may
stipulate that excess and/ or certain
contributions be paid by the owner.
108. Excess means that, in terms of
the insurance cover the owner is
62

liable to pay an agreed initial amount

of each claim and that insurance
company will only cover the costs
over and above that amount.
109. Contribution means that the
insurance company may not agree to
pay full amount for replacing parts
that are old and worn out e.g. they
may agree to only a percentage of
tyres that are worn out, battery that
is near the end of its expected life
span or the difference between the
original plain windscreen that the
owner may wish to have fitted.
110. When costing these jobs the
costs may have to be split between
the customer and the insurance
company.
111. Read the written instructions
from the insurance company carefully
and make sure that the instructions
are clear and understood.
112. Write the name and address of
the insurance company above the
name of the customer on the job card.

63

113. Do not obliterate the customers

name and address because this
information is needed by us in order
to record the details on the
customers VMR card, and it is
needed by the insurance company to
identify their client.
114. If the total labour charge is
sufficient to cover the excess then
deduct the excess from the labour
charge.
115. If it is not possible to subtract
the excess from labour total it must
be subtracted from the sublet total or
the parts total in the same way.
116. If there is a contribution on
tyres and tubes or batteries the
contribution must be calculated and
subtracted from these specific items
in the same way as the excess.
117. If there is a contribution on any
specific part which is included in the
general parts total, the contribution
must be deducted from the parts total
but the specific part must be
identified e.g. less 25% contribution
on Starter Motor charged to owner on
64

Sundry
No. ..............................

Invoice

118. A sundry invoice must be made

out to the owner charging the excess
and/ or contributions that have been
deducted
from
the
insurance
companys invoice e.g. Excess on
accident damage charged to Protea
Insurance
Company
on
Invoice
No. ............. or less 25% Contribution
on Starter Motor
($450.00) charge to Protea Insurance
Company on Invoice No. ..................
119. The charges for the excess or
contributions must be credited to
their applicable account numbers i.e.
workshop labour, parts, sublet etc on
the bottom copy of the sundry
invoice.
120. Should the charge involve more
than one account number, the charge
must
be
split
and
credited
accordingly.
121. Write
up
the
invoice
to
insurance company in the normal way
but the name and address of the
customer and the policy number must
65

be shown so that the insurance

company can identify their client. If
possible, also show the name of the
assessor who gave the authority to go
ahead with the repair.
122. If excess is deducted from the
sublet item, show the deduction in the
sublet section of the invoice so that
the insurance company can see that
we have, in fact, deducted the excess.
123. Where
charges
are
spilt
between the customer and insurance
company the invoice must always be
cross referenced.
124. The written authority from the
insurance company must be attached
to the back of the file copy of the
invoice.
125. The invoice to the insurance
company must not be given to the
customer but must be posted to the
insurance company together with the
release form signed by the owner.
AMC BRANCHES

66

126. Work is sometimes sublet from

one AMC branch to another AMC
branch.
127. When costing these jobs the
labour is charged at retail rate with
sales tax and the parts at retail price
with sales tax.
128. A customer, who has an account
at one branch, may find it necessary
to have repairs done at another
branch whilst in transit, and he may
request the invoice to be charged to
his account at his home branch.
129. In such a case the customers
name and address must be left at the
top of the job card and invoice, but
above the customers name must be
written Charge AMC ....................
for the Account of.
130.
Labour is charged at retail
labour rate plus sales tax and parts
are charged at retail plus sales tax.
CMED

67

131.
Repairs cannot to be charged to
CMED unless they are covered by an
official CMED requisition and the
requisition number must be shown on
the invoice.
132.
Only work requested on the
requisition may be charged on the
invoice
quoting
that
requisition
number.
133. If extra work is required a new
requisition must be obtained and a
new job card must be made out to
cover the extra work.
134. The top copy of the CMED
requisition must be attached to the
top copy of the invoice before being
posted.
135. The
second
copy
of
the
requisition must be attached to the
second copy of the invoice for posting
together with the statement.
136. CMED
will
not
accept
photocopies of their requisitions.
137. The
person
collecting
the
vehicle must sign the requisition (all
copies) on collection of vehicle.
68

138. CMED will not pay any invoice

where their system has not been
adhered to.
ZIMBABWE NATIONAL ARMY
139. Like CMED, the ZNA will not
honour any invoice where their laid
down system has not been adhered to
and it is necessary for the costing
clerk to know and understand their
expectations.
140. When an army vehicle is booked
in for repairs the vehicle is brought
into reception where an estimate is
made out, in duplicate, for the
required repairs.
141. One copy of the estimate is
given to the driver and a date is
arranged for the vehicle to return for
repairs.
142. On the agreed date the vehicle
is returned together with an official
requisition listing the work required
and stating plus or minus the
estimated amount.
69

143. The vehicle is put into a bay

where a list is made of all the
necessary parts needed to carry out
the repairs.
144. Only work requested on the
requisition may be carried out.
145. If any extra work is required, an
army inspector must be approached
for authority to carry out the extra
repairs.
146. If the extra work is related to
the original work requested, the army
inspector will alter the requisition
and sign it thus giving us the
necessary authority for extra work.
147. When this is done, both copies
of the requisition must be altered and
signed.
148. If the extra work is not related
to the original work requested, the
army inspector will issue another
requisition to cover the extra work.
149. When a second requisition is
issued a new job card must be
opened, detailing the extra work and
70

recording
number.

the

second

requisition

150. Parts for the extra work must be

drawn from the army stores in the
same way as the original parts.
151. No single invoice must ever
refer to more than one requisition
and no single requisition must ever
have more than one invoice raised on
it.
152. When a vehicle is ready for
collection it may only be released to
an army inspector who will produce
three copies of the official army
release form, which he will fill in
showing his name and rank and
details of the vehicle.
153. The army inspector will test the
vehicle and if he is satisfied, sign the
copies of the release form.
154. Two copies of the release form
will be left with us and one copy will
be taken by the inspector.
155. If two requisitions have been
issued for one vehicle (one being for
the unrelated extra work) then two
71

separate sets of release forms will be

signed and issued.
156. When costing up the job card it
must be checked that the army
requisition does, in fact, cover the
work carried out.
157. The job card is costed up in the
normal way.
158. When the invoice is split up, the
top copy of the invoice must have the
top copy of the army requisition, one
copy of the army release form and
photocopies of the sublet invoices
attached behind it together with any
parts exit slips for parts which we
may have been called upon to supply.
159. The file copy of the invoice must
have the second copy of the army
requisition, the second copy of the
army release form, the original
estimate, the pink spares copy from
the army (listing parts supplied by the
army stores) and any parts exit slips
(listing parts that we may have
supplied) attached behind it.
160. If the invoice is costed by the
time the inspector comes to collect
72

the vehicle, the invoice must be

handed to him.
161. If the invoice is not ready when
the vehicle is collected, the invoice
must be delivered by hand to the
army payments office with a delivery
book, and a signature must be
obtained on delivery.
INTERNAL ACCOUNTS
162. There are various internal
accounts to accommodate charges to
Company Vehicle Expense, Warranty,
Repeat
Work,
Post
Overhaul
Adjustments, PDI, Free Services,
Policy Adjustments or stolen or
Broken Parts.
163. The internal accounts each have
an
account
number
and
your
accountant can furnish you with a list
of the account numbers for your
particular branch.
164. When costing the job card the
basic principles of checking the
labour booked, checking the labour
items against the parts, checking
73

requisitions
and
checking
the
progressive total of the parts are the
same as for a customer vehicle repair.
165. Sales tax is charged on labour
when the labour is being charged to
any of the above internal accounts.
166. When labour (with no sales tax
added) is carried forward from the
internal labour column total to the
Not charged section at the bottom
right hand section of the job card and
the invoice, it must be entered
against internal labour below the
subtotal, and not against W/S Labour
(manual).
167. The total internal charge and
internal account number must be
entered in the internal account block
at the bottom of the job card and on
the file copy of the invoice.
168. A single job card may involve
internal charges that are allocated to
more than one internal account.
169. These amounts must be shown
separately
together
with
their
account numbers in the internal
account block.
74

170. Sales tax may or may not be

charged on parts depending on the
internal account and the manner in
which they are treated will be dealt
with under the individual headings.
171. To avoid cost prices being
shown to customers, internal charges
on customers invoices are not shown
on the two top copies of the invoice
(which are the customers copies).
This will also be dealt with under the
individual headings.
172. The parts analysis on the file
copy of the parts exit slip must show:(a) The totals of the different parts drawn
and charged to the customer in the
retail column.
(b) The totals of the different parts drawn
and charged internally (with or
without sales tax as applicable) in the
internal column.
(c) The total cost of the different parts
drawn (whether they were charged
internally) in the cost column.
COMPANY VEHICLE EXPENSES
75

173. The job card and the invoice

must be made out to Company Vehicle
Expenses and must show the name of
the person authorising the repair and
the department to which the vehicle
is allocated.
174. When costing the job card, the
labour is to be charged internally at
retail labour rate with sales tax.
175. Parts, Batteries, Tyres and
Tubes,
reconditioned
units
and
lubricants to be charged internally at
retail price plus sales tax.
176. Sublet to be charged internally
at retail price plus sales tax.
177. The total amount and account
number must be shown in the internal
account block.
178. The parts analysis on the file
copy of the parts exit slip will show all
the types of parts analysed using only
the internal and cost columns.
179. When writing up the invoice, the
internal charges must be entered on
all three copies of the invoice.
76

180. The total amount and the

internal account number must be
entered in the internal account block
on the file copy of the invoice.
181. The top copy of the invoice must
be forwarded to the person who
authorised the job to be certified for
payment, and that person must then
pass the certified invoice to the
accountant.
182. If a company vehicle is involved
in an accident a record claim is
submitted to our insurers.
183. If the third party is to blame,
our insurers will attempt to recover
the costs on our behalf.
184. When a company vehicle repair
is the subject of such a claim the
costing of the job is done in exactly
the same way but the top copy of the
invoice, together with the original
copies of any sublet invoices and
signed
release
form,
must
be
forwarded to Head Office at AMC
Harare as soon as the job is
completed.

77

185. Photocopies of
invoices must be
accounting purposes.

these sublet
retained for

POST OVERHAUL ADJUSTMENTS

186. When an engine overhaul, top
overhaul or brake overhaul (involving
drums and shoes) has been carried
out the vehicle is required to return
for post overhaul adjustment after a
specific kilometrage.
187. This adjustment, which involves
labour only, is free of charge to the
customer as it is part and parcel of
the original overhaul.
188. When costing the job card, the
labour
for
the
post
overhaul
adjustment
must
be
charged
internally at retail labour rate with
sales tax.
189. When writing up the invoice,
enter the item number and the
description of work carried out,
indicating whether it is a post engine
overhaul or post brake overhaul
adjustment. Do not simply write Post
Overhaul Adjustment.
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190. On the top two copies of the

invoice (which are the customers
copies) do not enter the charge in the
internal column but simply write No
Charge.
191. On the two bottom copies of the
invoice (which is the file copy) fill in
the labour charge in the internal
column against the description of
work carried out.
192. Record
the
total
internal
account block on the file copy of the
invoice.
193. If the post overhaul adjustment
is carried out on a vehicle where the
original overhaul was done by
another branch of AMC, charge the
labour at retail labour rate with sales
tax, to the branch concerned on the
sundry invoice and credit the amount
to workshop labour (not post overhaul
adjustments) on the bottom copy of
the sundry invoice.
194. Before writing out the sundry
invoice obtain an order from the
branch concerned and quote it on the
sundry invoice together with the
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customers name and address, details

of the vehicle, the work carried out
and the job card number.
195. In such a case, do not enter the
charge on the job card or the invoice
but
write,
Charge
to
AMC ................... on Sundry Invoice
No. ............................
196. If a post overhaul adjustment is
carried out on a vehicle where the
original overhaul was done by
another garage (other than AMC), the
charge will be for the customers
account and is charged in the normal
way for a customer vehicle repair
with the labour at retail labour rate
plus sales tax.
PDI
197. The PDI or Pre- Delivery
Inspection that is carried out to
ensure that the vehicle is in good
condition before it is sold to a
customer.
198. If the vehicle is from our own
stock the job card must be made out
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to New Car Sales on an order from

the New Car Sales Department.
199. When costing the job card, the
labour must be charged internally at
cost price without sales tax.
200. Should there be any oils e.t.c.
they must be charged internally at
cost price without sales tax.
201. When writing up the invoice the
internal charges must be entered on
all three copies of the invoice.
202. The top copy of the invoice must
be forwarded to New Car Sales
Manager, as soon as the PDI is
completed.
203. The PDI has direct bearing on
the warranty conditions pertaining to
New Vehicles and it is important that
this information is passed on to the
Sales Manager to enable him to make
the
necessary
returns
to
the
distributors.
204. If a customer imports a vehicle
into the country himself, he may bring
it to us for PDI because it was not
done by the original selling dealer, or
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because he may wish to have the

vehicle
properly
checked
after
transportation.
205. In such a case the job card and
the invoice must be made out to the
customer and the charges are for his
account. The job card must be costed
in the normal way for a customer
vehicle repair with the labour at retail
labour rate plus sales tax and the oils
e.t.c. at retail price plus sales tax.
FREE SERVICE
206.
The
labour
for
the
first
maintenance service on a new vehicle
is free of charge to the owner and,
because of that, the first service is
known as free service. However, only
the labour is free of charge and the
customer must be charged for the oils
and filter.
207.
There may be a slight difference
in charging the free service depending
on who the selling dealer is.
VEHICLES SOLD BY YOUR AMC BRANCH

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208.
When costing the job card, the
labour must be charged internally at
retail labour rate without sales tax.
209.
The oils and filter must be
charged to the customer in the normal
way.
210.
When writing up the invoice do
not show the charge free service on
the two top copies, which are the
customers copies, but simply write
No Charge.
211.
On the file copy of the invoice
show the labour charge in the internal
column.
212.
Enter
the
internal
charge
together with the internal account
number in the internal account block.
213.
Do not return the free service
coupon to the customer.
214.
The free service coupon must be
attached to the service return sheet at
reception, which is forwarded to the
Sales Manager.
VEHICLES SOLD BY ANOTHER AMC BRANCH
83

215.
The labour for the free service
coupon must be charged to the selling
branch on a sundry invoice at retail
labour rate without sales tax.
216.
The sundry invoice must show
the customers name and address,
details of the vehicle including the
serial number, registration number
kilometrage, date of purchase and the
job card.
217.
The labour charge must be
credited to the workshop labour
account (not the free service account)
on the bottom copy of the sundry
invoice.
218.
When costing up the job card
and the invoice, do not show any
charge against the free service
operation, but write Charged to AMC
..................
on
Sundry
Invoice
No. ............
219.
The free service coupon must be
sent to the selling Branch but must be
attached to the free service return
sheet at reception which is forwarded
to the Sales Manager.

84

220.
Oils and filters must be charged
to the customer in the normal way.
VEHICLES ASSEMBLED AT WMMI & SOLD BY
OTHER
SELLING
DEALERS
WITHIN
ZIMBABWE
221.
The free service must be
honoured on vehicles, for which we
are
dealers
inside
Zimbabwe,
including WMMI.
222.
The selling dealer must be
contacted for an order number to
cover the service, and the name and
address to which it must be charged
must be confirmed.
223.
The free coupon must be
properly filled in showing the correct
details of the vehicle, the date of the
service, the kilometrage at the time of
the service and must bear the
company stamp.
224. The labour charge for the
service must be charged to the selling
dealer in a sundry invoice at retail
labour rate plus sales tax.
85

225. The name and address of the

owner must be on the invoice
together with full details of the
vehicle including the serial number,
engine number, date of purchase,
kilometrage, registration number and
job card number.
226. The labour charge must be
credited to the workshop labour
account (not the free service account)
on the bottom copy of the invoice.
227. The top copy of the sundry
invoice must be posted to the selling
dealer with the free service coupon
attached.
228. If the free service coupon does
not accompany the invoice, the selling
dealer could refuse to meet the costs.
229. When costing, the job card and
the invoice does not show any charge
against the free service operation but,
write Charge to selling dealer on
Sundry Invoice No. ................

86

VEHICLES ASSEMBLED AT NISSAN AND SOLD

BY OTHER SELLING DEALERS WITHIN
ZIMBABWE
230. The free service must be
honoured on vehicles, for which we
are the selling dealers, that have
been sold by other selling dealers,
inside Zimbabwe.
231. The selling dealer must be
contacted for an order to cover the
service and the name and address to
which it must be confirmed.
232. The free service coupon must be
properly filled in showing the correct
details of the vehicle, the date of the
service, the kilometrage and must
bear the company stamp.

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88