Set up a job evidence trail
Create a job reference when the vehicle arrives. Retain the accepted work estimate, approval for additional work, parts issued and the final invoice. Avoid putting personal vehicle details into a public worksheet; use internal references in exported examples.
Suggested record groups include parts sales, labour income, parts stock, workshop running costs and customer deposits. Deposits need a separate tracking schedule until their final allocation and accounting treatment are reviewed.
| Movement | Evidence | Risk to review |
|---|---|---|
| Customer deposit | Receipt linked to job card | Deposit counted again when final invoice is paid |
| Parts used | Stock issue linked to job | Unbilled parts disappear from stock |
| Additional repair | Customer approval | Invoice disputed for unapproved work |
| Supplier part return | Return note and credit | Unused part still included in job cost |
Keep direct costs separate from overheads
A job contribution estimate can compare the charged amount with parts and identified direct labour cost. Workshop rent, equipment costs and other overheads still need to be covered. Do not call that contribution the workshop's net profit.
Parts bought for one job may be returned or transferred to another. Record the movement with references so a cost is not left on the wrong job after a cancellation.
Close the job and customer balance
When issuing the final invoice, allocate the customer's deposit and later receipt without treating either as a new job. Preserve the approval trail if quoted scope changed.
Bookkeeping support can reconcile job invoices, stock documents and payment allocations. Agree the handover with your workshop operator and accountant so job status, returned parts and customer deposits are supported by the same record trail.
Worked example
Read a fictional job's contribution and balance
Illustrative completed job: LKR 75,000 invoice, LKR 35,000 parts, LKR 15,000 direct labour cost and LKR 20,000 customer deposit. Excludes tax, overheads and other adjustments.
- Direct costParts and identified direct labour.
- LKR 50,000.00
- Contribution before overheadsInvoice less direct costs.
- LKR 25,000.00
- Customer amount remainingAllocate the deposit to the final invoice.
- LKR 55,000.00
LKR 25,000 is contribution before overheads; LKR 55,000 is still owed by the customer. They answer different questions.
Frequently asked questions
Is the customer deposit additional job income?
Keep it linked to the job and allocate it against the final balance. The recognition treatment needs accounting review; do not double-count it.
Does job contribution equal net profit?
No. Workshop overheads and other costs may still need to be deducted.
Sources and limits
Illustrative workflow and fictional job costs. No tax treatment, mechanic rate or net-profit claim is made.
- IFRS Foundation — IAS 2 overview
Background on inventory cost and expense recognition; local applicability and valuation choices require accounting review.
Accessed: 2026-10-08 - IFRS Foundation — IFRS 15 overview
Background on revenue recognition; examples here do not determine the accounting standard or treatment applicable to a particular business.
Accessed: 2026-10-08