Page 29 - Automobile Mechanical and Electrical Systems Automotive Technology Vehicle Maintenance and Repair (Vehicle Maintenance Repr Nv2) by Tom Denton

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14 Automobile mechanical and electrical systems

Figure 1.27 An example job card

When a computer system is used each terminal will pass information to all the
others. With job cards either the same card must be carried to each stage or
copies are kept in each area. The different copies are collected and combined to
produce the invoice.

1.2.9 Invoicing

As part of the contract made with a customer, an invoice for the work carried out
is issued. The main parts of an invoice are as follows:
Labour charges – The cost of doing the work; usually the time spent times
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the hourly rate.
Defi nition Parts – The retail price of the parts or as agreed.
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Contract Sundries – Some companies add a small sundry charge to cover consumable
In law, a contract is a binding legal items like nuts and bolts, cable ties.
agreement that is enforceable in a MOT (Ministry of Transport) test – If appropriate. This is separated because
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court of law or by binding arbitration. VAT is not charged on MOTs.
That is to say, a contract is an
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exchange of promises with a specifi c VAT (value added tax) – Is charged at the current rate, if the company is
remedy if broken. registered (all but the very small are).
Hourly rates vary quite a lot between different garages. The hourly rate charged
by the company has to pay for a lot more than your wages – hence it will be