A chief accountant in a construction company may be needed in a number of cases, and it is not so easy to find a suitable candidate for this position. The chief accountant is rightfully considered one of the most important figures in any organization, because he is responsible for the implementation of financial and economic activities. The specialist responsible for accounting in a construction company must be guided not only by current standards, but also by industry regulations. This article will discuss what an accountant does in construction company and what qualities it should have, as well as the key features of accounting in this industry.
Three types of organizations interact in the construction industry: investors, contractors and customers. An accountant in an investment and construction company must take into account the specifics of the work of each particular entity and display the relationship between them in the accounting and financial reporting. In most firms, the emphasis is on regulatory documentation. AT without fail a document is formed that regulates the maintenance of accounting policies.
For the position of chief accountant in a construction company, qualified specialists with high level knowledge and many years of experience in this field. Accounting in construction is characterized by the complexity of ongoing operations, large turnovers and significant amounts of information. If a Chief Accountant in a construction company in Moscow does not have the necessary level of professionalism - this may adversely affect the business. Late submission of reports will lead to the imposition of penalties on the organization, which paralyzes the activity.
The chief accountant must control the correctness of the preparation of reporting documentation, the timely payment of taxes, settlements with suppliers of building materials, and the calculation of wages for working personnel. Functional responsibilities of a construction company accountant include accounting financial flows arising in the process of cooperation with contractors and developers. In addition, the officer must be aware of regulations this industry and be able to regulate the relationship between organizations under a contract.
Bookkeeping in a construction company has its own specifics. If an accountant has previously worked in a different field, then at first it will be difficult for him to adapt. Special courses will help you understand all the intricacies of the accounting policy of the industry. It is unprofitable for small firms to hire a staff of specialists, so for the head of a construction company, accounting should become a common thing.
Regardless of the industry in which the company operates, all managers put forward similar requirements for applicants for the position of chief accountant. An accountant in a construction company in Moscow must be a professional in his field and understand how important his work is. The specialist must have higher education by specialty. A minimum of 5 years experience in a similar position is preferred. When a construction company requires a chief accountant, the director must personally interview each applicant and evaluate them in terms of professional suitability.
In addition to high-quality performance by the chief accountant in a construction company official duties, managers pay great attention to the personal qualities of a specialist. It is desirable that the chief accountant be friendly and able to find a common language with superiors and other employees. The work of an accountant in a construction company implies close interaction with the management, and the further development of the business largely depends on whether they are able to create a team.
Accounting for company assets, liabilities, settlements with suppliers, sales of products, etc.
Preparation and acceptance of primary documentation.
Displaying all business transactions in the accounting department of a large construction company.
Participation in the development of a set of measures aimed at the rational use of financial resources.
The formation of reporting cost estimates for products (works) and the search for sources of unnecessary expenses is also the responsibility of the chief accountant of a construction company.
Calculation and payment of taxes to the budgets of all levels.
Interaction with banks.
Providing reliable financial information to CEO and the owner of the company - this is the direct responsibility of an accountant in a construction company.
Development of a working chart of accounts.
Create a database to store accounting information, and the regular introduction of new information about the operations performed.
Employee payroll is another function of an accountant in a construction company.
Higher accounting or financial education.
The ability to navigate the main provisions of legal documents regulating construction activities. This is an important factor if you are looking for an accountant in a construction company.
Knowledge tax legislation RF, the ability to organize accounting in accordance with the requirements of regulations.
Understanding how to manage the bookkeeping of a construction company.
Computer skills, ability to work with Word and Excel office programs and 1C: Accounting system.
Ability to prepare accounting documents for the accounting department of a construction company.
Experience in a similar position (1-2 years).
Peculiarities documentation business transactions, the order in which they are displayed on accounting accounts. This is considered the responsibility of a materialist accountant in a construction company.
Industry specific terminology.
Classification and accounting of cost items for construction projects.
The procedure for the formation of sources of investment in construction and their display in accounting, features of documenting the transfer procedure land plots for the construction of residential buildings. The presence of this knowledge must be taken into account if an accountant is required in a construction company.
The procedure for accounting for materials and their write-off, accounting for the costs of operating special equipment.
Features of the company's membership in the SRO.
Methods of economic analysis.
Labor Code, labor protection rules.
Honesty and decency. Most of the leaders of construction companies in Moscow are looking for accountants who have exactly these qualities.
Objectivity. For decision-making, Deputy the chief accountant of a construction company and an ordinary accountant should not be influenced by prejudices, conflicts of the parties or other factors.
Competence and diligence.
Confidentiality. The work of an accountant in a construction company in Moscow involves non-disclosure of information about the activities of a legal entity without the permission of higher management.
Ability to perform settlement operations.
Ability to analyze and draw appropriate conclusions.
"pedantry" at work.
A responsibility.
For an accountant at an inventory in a construction company, the main difficulty is that the developer often creates separate divisions in different cities. And for each of them it is necessary to determine the specifics of the reflection in accounting of business transactions. Often a construction company is looking for a chief accountant who can handle this task.
Accounting for expenses and fixed assets has its own nuances that are specific to this industry. In accordance with PBU 2/94, the contractor must keep records of the costs of work until the building is transferred to the developer. During this period, all costs should be displayed in the item "Work in progress". Another difficulty is accounting for research work, so a construction company in Moscow needs an accountant who previously had to work with similar operations.
For directors of construction companies, accounting is something complicated and incomprehensible, so they strive to quickly find competent specialists who will take care of accounting. Managers should be aware that when recruiting accountants, preference should be given to candidates who have completed university education. If the specialist was trained accounting in courses or trainings, he will not be able to quickly comprehend all the basics of this profession. It is very good if during the studies the applicant prepared a report on the practice of an accountant in a construction company.
In the structure of the accounting department of a construction company, specialists who understand the specifics of this industry must necessarily work. It is unprofitable for small firms to hire several accountants, because of this they are forced to turn to private specialists or outsourcing firms for help. If you are looking for a reliable organization that can be entrusted with accounting, contact Finabi.
We offer a range of accounting services. Our employees have extensive experience in the construction industry, so they will be able to competently organize the accounting policy at your enterprise. Thanks to us, you will forget about fines and problems with regulatory authorities. Do not waste time looking for an accountant for a construction company, because cooperation with Finabi is a more profitable option.
The rules for registration of completed construction works between the parties provide for the necessary compliance of the forms of primary documents with the requirements of the current legislation. Currently, the following unified forms of primary documents are used as the main ones for accounting for work in capital construction:The act of acceptance of a completed construction facility (form No. KS-11) is used as a document of acceptance of a completed construction facility for industrial and residential purposes of all forms of ownership (buildings, structures, their start-up phases, including reconstruction, expansion and technical re-equipment) when they are fully prepared for in accordance with the approved project, work contract (contract).
Form No. KS-11, which is the basis for the final payment for all work performed by the contractor, is drawn up in the required number of copies and signed by the general contractor and the customer or another person authorized to do so. Registration of acceptance of the completed construction facility is carried out by the customer based on the results of his inspections, surveys, measurements and tests, as well as the documents of the contractor confirming the compliance of the facility with the approved project, norms, standards and SNiP, as well as the conclusions of the supervisory authorities. The contractor (subcontractor) or the performer of works shall attach to the above document a list required documents and passes them to the customer, who, in turn, to the user of the object. At the same time, the contractor, on the basis of the act of acceptance of the completed construction object, submits documents in the prescribed manner statistical reporting on the fulfillment of contractual obligations. The object completed by construction is included in the reporting for the reporting period in which the fact of its commissioning was registered. The fact of commissioning of the accepted object is registered by the customer (user of the object) in local authorities.
The act of acceptance of an object completed by construction by the acceptance committee (form No. KS-14) is a document for the acceptance and commissioning of a completed object for industrial and residential purposes and its inclusion in fixed assets of all forms of ownership, including federal, as well as objects built at the expense of concessional lending. The above act is the basis for the final payment for all work performed by the contractor (subcontractor) in accordance with the agreement (contract). Registration of acceptance of the completed construction object is carried out by the customer and members of the acceptance committee on the basis of their surveys, tests, as well as the conclusions of the supervisory authorities. The cost of the work performed is indicated in the actual current prices of the current year. All documentation for the acceptance of the object and the list of necessary documents are transferred by the customer to the user of the object for subsequent registration with local authorities.
If the customer accepts the work from the contractor without verification (without an acceptance committee), then he loses the right to refer to the shortcomings of the work that could be established with the usual method of its acceptance (obvious shortcomings) and cannot judicial order demand their removal.
The journal of work performed (form No. KS-6a) is the main primary document, reflecting the technological sequence, deadlines and conditions for the production of construction and installation works (hereinafter referred to as construction and installation works) and is maintained by the person responsible for the construction of a particular structure. The above journal is a cumulative document, on the basis of which an act of acceptance of work performed (form No. KS-2) and a certificate of the cost of work performed (form No. KS-3) are drawn up. A log of work performed (form No. KS-6a) is maintained for each construction site based on measurements of work performed and uniform rates and prices for each type of work or structural element. Expenses are reflected in the line "Overheads and other expenses" on the basis of cost estimates for the reporting period in amounts in accordance with the methodology adopted by the organization.
The general work log (form No. KS-6) is used to record the implementation of construction and installation work. This is the main primary accounting document that reflects the technological sequence, timing, quality and conditions for the production of construction and installation works and is maintained by the foreman, the shift manager responsible for the construction of a building or structure during the reconstruction, expansion of individual or a group of similar objects simultaneously under construction located within the construction site.
The title page of the above general journal is filled out before the start of construction by the general contractor with the participation of the design organization and the customer.
The general work log must be laced, numbered, executed with all signatures on title page and affixed with the seal of the organization that issued it.
The basis for settlements for the work performed is the Certificate of the cost of work performed and costs in the form No. KS-3, which is signed by the customer and the general contractor and sealed.
The cost of completed construction of temporary (non-title) structures, fixtures and devices is drawn up by an act on the commissioning of a temporary (non-title) structure in the form No. KS-8 and is accepted by the organization for accounting under account 08 “Investments in fixed assets” or 97 “Deferred expenses” with its subsequent inclusion in the inventory value of the object.
An act in the form No. KS-8 is drawn up by the construction and installation contractor in the required number of copies and transferred to the owner, as a rule, in three copies - to the accounting department, to the person who accepted the object (operated organization); the last copy is kept by the person who handed over the object. Materials to be returned are indicated in the table of the act, taking into account their quantity and percentage of shelf life.
The liquidation of these objects is documented by acts on the dismantling of temporary (non-title) structures (form No. KS-9), which are drawn up by a commission specially appointed by order of the head of the construction organization or an authorized person indicating all the necessary data on the object (for example, the expected return of materials, etc. .).
For the liquidation of buildings and structures, structures, etc. construction organizations must draw up an act on the assessment of buildings, structures, structures and plantings to be demolished (transferred) (form No. KS-10). This form is used to determine the amount of material damage caused to the owner (owner) of a building, structure, structure (as a rule, an individual or legal entity). To draw up and sign this act, a commission is appointed, which should include representatives of the customer (developer) of the newly constructed facility, representatives of the BTI.
Currently, the Decree of the GCC of the Russian Federation No. 7 (17) is in force, which introduced unified forms of primary accounting documentation accounting for fixed assets. These forms must also be kept in mind when accounting for work in capital construction and repair and construction work.
Primary accounting documents, accounting registers and financial statements must be kept for at least five years in accordance with the rules of archival record keeping. Responsibility for organizing the storage of accounting documents, accounting registers and financial statements in accordance with the Federal Law "On Accounting" (7) is the head of the organization.
Features of the organization and economics of construction production, due to the nature construction products, have a significant impact on the accounting procedure in construction. The most significant of them include the territorial isolation of construction objects, which is largely individual, even in serial construction, the nature of construction production, the duration of the design and construction of an object, the variety of types of construction and installation works during the construction of each object, the dependence of the timing and quality of construction on the location of the object , natural conditions and even seasons. These and many other features determine the procedure for pricing in construction and accounting for the cost of construction work, as well as a rather complex, usually multi-stage, system of settlements between participants in the construction process of a real estate object.
The subjects of the process capital investments in the construction, expansion and reconstruction of facilities are:
1. investors- physical or legal entities those making investments in the creation and reproduction of fixed assets in the form of their own, borrowed and borrowed funds;
2. customers- individuals and legal entities authorized by investors implementing capital investment projects;
3. developers- organizations specializing in organizing the construction of facilities and monitoring its progress. The functions of the developer and the customer can be considered as complete analogues or separated according to the technological principle;
4. contractors- individuals or legal entities performing work under a work contract;
5. users of capital investment objects- individuals and legal entities for which objects of capital investments are created.
All of the functions listed above can be performed by one person, different persons or several of them. In the latter case, the relations between the participants in the construction process are determined by contracts of various forms, for example, investment contracts, contracts, commissions, paid services, simple partnerships, etc.
The main concepts used in construction economics include the following:
1. investment - cash, securities, other property, including property rights, other rights having monetary value invested in objects of entrepreneurial and other activities in order to make a profit or achieve another beneficial effect;
2. capital investment - investments in fixed assets (fixed assets), including the costs of new construction, expansion, reconstruction and technical re-equipment of existing enterprises, the purchase of machinery, equipment, tools, inventory, design and survey work and other costs;
3. new construction - construction on new areas of newly created buildings and structures, which, after commissioning, will be taken into account as independent fixed assets;
4. reconstruction of an existing facility - a complex of construction and installation works and organizational and construction measures related to the improvement of its main technical and economic indicators or a change in its purpose. At the same time, when carrying out work on existing fixed assets, one should distinguish between capital investments in the reconstruction of fixed assets and the costs of their overhaul in order to restore serviceability and maintain operational performance. To correctly determine the ownership of the costs incurred, one should be guided by the Instructional Letter of the Glavgosarkhstroynadzor of Russia given in the list of regulatory documents and guidance materials, or engage specialized organizations that have the appropriate licenses to draw up or review design estimates for the specified work;
5. construction object - a separate building or structure, type or complex of works, for the construction of which a separate project and estimate must be drawn up;
6. construction in progress
- the costs of the developer (customer) for the construction of the construction site from the beginning of construction to the commissioning of the facility;
7. completed construction
- costs of the developer (customer) for the commissioned construction object;
8. work in progress
- contractor's construction costs for unfinished work performed in accordance with the construction contract.
Along with legislative, regulatory documents and instructive materials that regulate or establish general order organization and maintenance of accounting, when organizing accounting for capital construction, one should be guided by the following documents and guidance materials that reflect its specifics:
1. federal law dated February 25, 1999 No. 39-FZ “On investment activity in Russian Federation carried out in the form of capital investments”;
2. Regulation on accounting “Accounting for agreements (contracts) for capital construction» PBU 2/94, approved by Order No. 167 of the Ministry of Finance of the Russian Federation of December 20, 1994;
3. Regulations on accounting for long-term investments, brought by the letter of the Ministry of Finance of the Russian Federation of December 30, 1993 No. 160;
4. Typical methodological recommendations for planning and accounting for the cost of construction work, approved by the Ministry of Construction of the Russian Federation on 04.12.95 No. BE-11-260 / 7, brought by letter of the Ministry of Finance of the Russian Federation of 15.01.96 No. 2 and letter of the State Tax Service of the Russian Federation of 16.04.96 No. VP-4 -13/ZZn;
5. Instruction on the procedure for compiling statistical reporting on capital construction, approved by the State Statistics Committee of the Russian Federation on September 24, 1993, No. 185, as amended on August 23, 1994;
6. Letter of instruction of the Main Inspectorate for State Architectural and Construction Supervision of the Russian Federation (Glavgosarkhstroynadzor of Russia) dated April 28, 1994 No. 18-14/63 “On the correct interpretation of the terms “new construction”, “overhaul”, “reconstruction”, “expansion”;
The set of rules for determining the cost of construction as part of the pre-design and design and estimate documentation SP 81-01-94, introduced by the State Construction Committee of Russia on 04/01/95 and other documents.
Cost accounting for the construction of fixed assets in accordance with the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n is kept on sub-account 3 “Construction of fixed assets” of balance sheet account 08 “Investments in non-current assets”. Construction costs on this account are recommended to be kept for each construction object separately according to the technological structure of costs:
- construction works;
- work on the installation of equipment;
- the cost of equipment delivered for installation;
- the cost of equipment that does not require installation, tools and inventory, provided for by estimates for capital construction;
- equipment that does not require installation;
- design and survey work;
- other capital investment costs.
The construction of the object can be carried out by contract and economic method.
With the contract method - construction is carried out by the forces involved under the contract construction organizations and is reflected in the accounting of the developer as follows:
1. Obtained approvals and building permits from authorized organizations
2. Debt paid to authorized organizations
3. Accepted from contractors under the act of survey work and an invoice for the work performed
4. Paid for the services of survey organizations
5. The completed design work and the invoice for the work performed were accepted under the act
6. Paid for design work
7. Received equipment requiring installation and supplier invoice
8. The debt to the supplier for the equipment has been paid
9. Equipment handed over to the contractor for installation
10. Advance payment transferred to the contractor
11. Accepted from the contractor construction and installation works and an invoice for the work performed
12. Paid debt for contract work (net of advance payment) against a long-term loan
13. Accrued interest on the loan
14. Completed construction and duly registered object was put into operation
15. VAT amounts paid to contractors and suppliers are presented for deduction.
Accounting for construction in progress may be kept on the balance sheet of the investor, customer or developer, in the event that these duties are performed by different persons, to the extent that they fulfill their obligations for the construction of the facility.
For example, a customer who is not an investor keeps records of capital investments in the construction of an object in the above order within the time and within the limits of authority established by the relevant agreement between him and the investor.
The specified powers may include all stages of the implementation of the investment project from obtaining a permit for the construction of the facility, performing pre-project surveys, design and construction to putting the facility into operation. At the same time, it is advisable to record the funds received from the investor to finance capital investments on account 86 “Target financing”. accrued at the same time and presented to the investor of VAT in correspondence with account 90-1 “Sales”, as revenue from common species activities.
In cases where the functions of the developer (the organizer of the actual construction process) are performed under an agreement with the customer by another organization, it, during the period and to the extent that it performs its functions under the agreement, keeps records of unfinished capital construction in the above order on its balance sheet. The developer's own services are accounted for in the same way as the customer's services above. Upon fulfillment by the developer of his obligations, construction in progress is transferred to the balance of the customer, who, in turn, upon acceptance of the object by the relevant commission, transfers the capital investment object to the investor or other user in accordance with the terms of the agreement between them.
In this case, the transfer of construction in progress or completed construction is reflected in the accounting records of the transferring party under the credit of account 08-3 in correspondence with the debit of account 86 “Tip financing”, and in the unpaid part with the debit of account 76 “Settlements with various debtors and creditors”, as a debt under the contract for the construction of the host party.
The host party reflects capital investments in construction in progress or completed construction on the debit of account 08-3 in correspondence with the credit of account 76 or 60, which implies the repayment of previously issued advances or the formation of a corresponding debt under the contract.
In all cases, the posting on the commissioning of an object is carried out by the user of the capital investment object, in whose name the registration of the completed construction and commissioned real estate object was made.
The organization that takes into account the commissioning of the object receives the right to present the VAT paid during the entire construction period to suppliers and contractors only if the invoices paid at the expense of its investments are issued in its name. In order to avoid problems with the right to claim VAT paid to suppliers and contractors by customers and developers who organized the construction process under an agreement with an investor or between themselves, it is advisable to formalize these relations in the form of an agency agreement. In this case, each subsequent participant in the construction organization process acts on behalf of and on behalf of the principal's predecessor and receives an invoice from the contractor in his name. VAT charged during construction by suppliers and contractors under the terms of contracts to the developer or customer, and paid by the latter at the expense of the investor, however, cannot be claimed for reimbursement by the investor or other user in whose name the commissioned object is registered. In this case, the non-deductible VAT accumulated on account 19-1 for the entire period of construction should be attributed to an increase in the inventory value of the facility being commissioned in the debit of account 08-3 in correspondence with the debit of account 19-1.
With the economic method of construction, most of the construction work is carried out by the investor-developer on his own and in this part is reflected in his accounting records as follows:
1. Received from the supplier materials D10-8-K60 and invoice for the supply of materials D19-1-K60
2. The debt to the supplier for materials D60-K51 is paid
3. The costs of construction work performed by an economic method are reflected:
- written off for construction materials D08-3-K10-8
- accrued depreciation of fixed assets used D08-3-K02
in the production of construction works
- accrued wage construction workers D08-3-K70
- accrued a single social tax D8-3-K69
- written off general business expenses D08-3-K26
4. VAT has been charged on the cost of construction and installation works performed in an economic way:
- in the part subject to deduction D19-1-K68
- in the part not subject to deduction D08-3-K68
5. Claimed for deduction of VAT paid to suppliers and accrued on completed construction and installation works for own consumption D68-K19-1.
All transactions related to the receipt of equipment and services under contracts from other organizations and the commissioning of the facility are reflected in the accounting records of the developer performing construction and installation work on their own in an economic way, and are reflected in the same way as those given earlier.
The acquisition of fixed assets for construction production is carried out in accordance with the generally established procedure, which is established by the Accounting Regulation "Accounting for Fixed Assets", PBU 6/01, approved by Order of the Ministry of Finance of the Russian Federation dated 30.03.01 No. 26n. Features of accounting for fixed assets in organizations engaged in the implementation of large investment projects, are related to the temporary title structures.
Temporary title buildings and structures are erected by the developer at the expense of the estimate for the construction of the main facility (Chapter 8) and are auxiliary structures or production facilities that are technologically necessary for the production of building materials, the creation or consolidation building structures or performance of other similar works by the industrial method in the area of construction or installation works.
For example, the construction of concrete plants for the construction of a large facility in undeveloped territories or with a lack of production capacity in the construction region. In accordance with clause 3.1.8. "Regulations on accounting for long-term investments" the costs of construction of such objects are accounted for separately from the costs of construction of the main construction object. Upon putting them into operation, they are included in the composition of fixed assets on the balance sheet of the developer. Depreciation of temporary title buildings and structures is calculated based on their design capacity or service life within the period of construction of the main facility, and is written off by the developer to the cost of the main facility through the cost of products or services for the production of which these buildings and structures are intended.
In cases where the developer does not operate these facilities, but transfers them for use to contractors, the accrued depreciation is reflected as other operating expenses associated with the provision of assets for temporary use, under the debit of account 91-2 “Other expenses”. Accordingly, the payment of contractors for the use of these facilities is reflected in the credit of account 91-1 “Other income” as income related to the provision of assets for temporary use for a fee.
The liquidation of temporary title buildings and structures is also reflected in the corresponding sub-accounts of balance sheet account 91 “Other income and expenses” in the generally established manner. The current chart of accounts does not provide for a separate sub-account to the balance sheet account 08 “Investments in non-current assets”, designed to account for costs that do not increase the cost of construction projects. At the same time, according to paragraph 8 of PBU 6/01, the initial cost of a fixed asset should include all costs directly related to its construction. Therefore, we can assume that clause 3.1.7. The provisions on accounting for long-term investments, which determine the accounting procedure and the list of costs that do not increase the value of fixed assets, have basically become invalid and the costs named in it should be attributed to other items in accounting by ownership.
In particular:
- expenses
associated with the release of space for the construction of the facility to account 08-3, as other costs for capital investments;
- expenses
for the training of operational personnel for the main activity - to account 97 "Deferred expenses" with subsequent attribution in the prescribed manner to account 26 "General business expenses";
- exploration
, exploration and others similar works, if it is impossible to include them in the cost of the facility under construction - to account 91-2 "Other expenses";
- funds
transferred for the construction of other facilities, or transferred to other organizations under the terms investment agreements gratuitously completed or construction in progress objects - to account 86 "Target financing" or to the accounts of own sources provided for financing capital investments;
- expenses
for the conservation of construction, the costs of demolition, dismantling and protection of facilities terminated by construction - to account 91-2 "Other expenses".
The listed costs and expenses can be charged to the specified and other accounts by ownership as they arise, in cases where their purpose is obvious. In cases where the impossibility of including costs in the cost of an object is not obviously obvious, they can initially be reflected on account 08 as part of construction costs and written off as belongings as it is revealed that they cannot be included in the cost of an object under construction. The current accounting procedure does not provide for the separation of own sources of financing of capital investments in the construction of fixed assets. Therefore, in a systematic manner, only attracted funds from investors on account 86 “Target financing” are taken into account in the manner described above, or borrowed funds, taking into account usually long terms construction and payback of constructed facilities, on account 67 “Settlements on long-term loans and borrowings” in the generally established manner.
The object of accounting under a construction contract with a contractor in accordance with paragraph 3 of PBU 2/94 are the costs incurred when performing certain types of work at facilities built under one project or contract. Upon conclusion of an agreement building contract the contractor assumes obligations within a certain period of time to perform specific construction and installation works or build a specific object, and the customer to create the conditions necessary for the performance of these works, accept and pay for them. The fact of acceptance of contract work means that the customer has received a finished result from the contractor, which can be evaluated and paid for.
Therefore, clause 1.6 of the "Typical guidelines on planning and accounting for the cost of construction works” clarifies that within the framework of the performance of work under a contract covering several projects, the object of cost accounting can be considered the performance of work on each project as a separate contract, if the costs and financial result for each of them can be installed separately.
It is also important for the contractor that the acceptance of works by the customer means the transfer of risks not related to the quality of contract work on the transferred object to the customer. The contractor keeps records of work in progress for each facility from the beginning of the execution of the contract until its completion and the transfer to the customer of all the work provided for by the contract at the construction site or the facility as a whole.
One of the features of accounting in contract construction is that the work in progress of general contractor organizations consists of production costs performed on their own and the contractual value of the work they accepted, performed by subcontractors.
The works performed by subcontractors are accounted for before they are handed over to the customer as part of the work in progress of the general contractor on account 20 "Main production" separately from the work performed by him on his own, and are not included in the cost of construction work of the general contractor.
The actual cost of contract work performed on its own is maintained by contractors in the generally established manner on account 20 “Main production” and is determined the total amount costs of the construction organization for the production of these works. Taking into account the duration of the construction period, the parties may provide in the construction contract for the phased delivery of the work performed. In this case, intermediate stages of work performed both on their own and by subcontractors, having independent significance, and handed over in accordance with the terms of the contract to the customer, are reflected by the contractor at contract prices on account 46 “Completed stages of work in progress”. The completed stages of work are subject to accounting by the contractor before the delivery of the construction object or the entire complex of work to be performed under the contract for this customer as a whole.
Thus, another important feature of accounting in contracting construction organizations is that work in progress can be reflected both at actual cost and at contract prices. Moreover, both methods of assessing work in progress can be applied simultaneously for different objects based on the conditions of contracts concluded with respect to these objects and the adopted accounting policy. Cost accounting for the production of construction works can be organized depending on the types of accounting objects according to the order method or according to the method of cost accumulation for a certain period of time. The main method of cost accounting is custom method, in which the accounting object is a separate order opened for each construction object or type of work in accordance with the contract. At the same time, cost accounting is carried out on an accrual basis until the completion of work on the order. The method of accumulating costs over a certain period of time by types of work and cost centers involves the joint maintenance of cost accounting for homogeneous special types of work or the same type of objects with a small duration of construction. At the same time, the cost of the work handed over to the customer is determined by calculation based on the ratio of the actual costs of the work and their contractual value. As noted above, accounting for the cost of contract work performed by a construction organization is carried out by it based on the volume of work performed on its own.
The cost of construction work includes costs directly related to the production of construction work, its organization and maintenance.
Construction costs are usually grouped into the following items of expenditure: - materials;
- labor costs of workers;
- operating costs construction machines and mechanisms;
- overhead costs.
The content of the listed cost items is given in the Standard Guidelines for planning and accounting for the cost of construction work. The need for resources for the construction work is determined in the design and estimate documentation. The costs of construction work are taken into account on the basis of duly executed primary documents: invoices for the release of materials into production, timesheets, orders for work performed or other documents accepted by the organization confirming labor costs and the amount of their payment, shift reports on use of construction machines and mechanisms. When a construction organization performs design and other works or services not related to construction in accordance with the concluded contract, as part of the cost of the total amount of work performed on its own, an additional item "Other production costs" is provided for them.
One of the sectoral features of the formation of the cost of construction work is the item of expenses for the maintenance and operation of construction machines and mechanisms. These expenses include material and labor costs for the operation of machines and mechanisms, their maintenance, depreciation, rent for the use of machines and mechanisms and their repair. Accounting for the costs of maintaining and operating own and rented machines and mechanisms is kept on account 25 "General production costs" by type or group of machines and mechanisms and is written off on a monthly basis to the corresponding accounts of their actual use.
Another industry feature of the formation of the cost in contracting construction organizations is the article "Overhead". Overhead costs in construction include administrative and business expenses, expenses for servicing construction workers, expenses for organizing work at construction sites, and other overhead expenses. Detailed list and the composition of overhead costs is given in Appendix 1 to the "Standard Guidelines for Planning and Accounting for the Cost of Construction Works". Overhead costs are accounted for on account 26 "General business expenses".
If there are auxiliary productions, the overhead costs for them are taken into account separately and are written off on a monthly basis to the cost of production of these productions. Overhead costs of the main production, depending on the adopted accounting policy, are monthly distributed among the accounting objects in proportion to direct costs, labor costs of workers or using other methods. In addition, construction organizations, when forming an accounting policy, may provide for the write-off of fixed overhead costs directly to sales accounts. When organizing work at construction sites, contractors erect temporary (non-title) structures, fixtures and devices that house on-site offices, storerooms, change houses for servicing employees, decking, stairs, scaffolding, scaffolding, safety structures and devices. Typical guidelines classify these structures as low-value and wear-out items.
In connection with the changes made to the accounting procedure by order of the Ministry of Finance of the Russian Federation dated March 30, 2001 No. 26n, these facilities, based on the period of expected operation, should be included in fixed assets or consumables. Expenses related to their maintenance, operation (including wear), repairs and dismantling are included in overheads under the item “Expenses for organizing work on construction sites”. The financial result of the activities of the contracting construction organization is composed in the generally established manner from financial result from objects, works, services and other income and expenses handed over to the customer. The financial result from the delivery of the object to the customer or the completed construction and installation works provided for by the construction contract is determined as the difference between the proceeds from the sale of these works and services performed on their own, at the prices established in the contract, excluding VAT and other deductions provided for by law, and costs for the production and delivery of these works.
Under a construction contract, the cost of a construction object or certain types of construction and installation works to be performed in accordance with paragraph 6 of PBU 2/94 can be calculated: - as a fixed price - based on the cost (price) determined in accordance with design and estimate documentation, subject to the clauses in the contract regarding the procedure for changing it, due to the length of the construction period. Usually, a method is provided for recalculating the price by coefficients established by regional organizations in charge of construction; - as an open price - on the terms of reimbursement of the actual costs of the contractor at current prices agreed and accepted by the customer, plus stipulated by the treaty contractor's profit as a percentage of the cost of work or in a fixed amount. The accounting regulation “Accounting for contracts (contracts) for capital construction” PBU 2/94 provides for two methods for determining the financial result: “income based on the cost of work as it is completed”, “income based on the cost of the construction object”. The method "Income based on the cost of work as they are ready" involves the identification of the financial result from the delivery of work performed for individual structural elements and stages. As noted above, in this case, the completed works continue to be listed on the balance sheet of the contractor at the contractual value on account 46 “Completed stages of work in progress, the financial result is determined in accounting as follows: Operation content 1. Completed stages of work K46 - D90 handed over to the customer -1 2. VAT accrued on completed works K90-3 - D68(76) 3. Cost of completed works written off K90-2 - D20 4. Financial result from the delivery of works K90-9 - D99 5. Paid by the customer for the completed stages of work K51 - D62-e The receipt of funds from the customer in payment for the completed stages of work should be recorded on a separate sub-account of account 62 as advances on account of the completed stages of work, since these amounts are not subject to VAT at the estimated rate, since the amount paid has already been taxed (clause 2) . Upon fulfillment of all obligations of the contractor under the contract, the previously completed stages are written off to the accounts of settlements with customers on the credit of account 46 to the debit of account 62 “Settlements with buyers and customers”. Advances received earlier on account of the completed stages of work are written off to reduce the debt of customers on the debit of sub-account 62-e to the credit of account 62. The “Income on construction cost” method provides for the calculation of the financial result when the contractor fulfills all obligations under the construction contract and is reflected in accounting in the generally established okay. As part of the cost of construction work in accordance with clause 2.5. The standard methodological recommendations reflect losses from marriage and alterations of poor-quality construction work, as well as the costs of warranty repairs of objects handed over to the customer during the period of warranty operation, if this is provided for by the construction contract. The costs of warranty repairs are reflected in the cost of the accounting object by equal deductions to the warranty reserve during the entire period of performance of work on the debit of account 20 “Main production” in correspondence with the credit of account 96 “Reserves for future expenses”. The right to form this reserve must be confirmed by the terms of the contract and the order on accounting policy. Accounting for losses from marriage is kept on account 28 "Marriage in production". The losses from marriage in the construction industry include the costs of reworking poor-quality construction work due to the fault of the construction organization. Losses from marriage, as the difference between the costs of correcting the marriage and the amounts reimbursed by the perpetrators, are included in the cost of work on a direct basis with distribution according to the relevant cost items. Losses from defects found at facilities handed over to reporting year increase the cost of work on these objects, and on objects put into operation in previous years they are written off at the expense of the guarantee reserve on the debit of account 96 “Reserve for future expenses”. In the absence of a reserve, losses from marriage are written off as losses of previous years identified in the reporting year to the debit of account 91-2 “Other expenses”. The unused reserve after the expiration of the guarantee period is written off as an increase in the organization's income as profits of previous years, identified in the reporting year on the credit of account 91-1 “Other income. Topic 4. Mutual settlements between participants in construction Contracts between participants in construction carried out in the form equity participation may have a variety of forms and content, which entails significant differences for their participants in the accounting and taxation procedures. More often than others, there is a combination of two contracts, when the customer-developer, concluding contracts with contractors on the performance of construction and installation works at the construction site, provides for a deferment of settlements until the completion of the construction of the facility and full or partial payment for the work performed by the constructed apartments, non-residential premises or production facilities by offsetting mutual claims. Since offset transactions require the obligatory presence of a counter homogeneous claim, separate contracts for equity participation in construction are concluded with contractors. Due to the fact that such complex transactions initially provide for the provision of ownership of a part of the property in exchange for contract work, they are essentially barter. When executing the above scheme, the parties to a complex transaction in accordance with Article 39 of the Tax Code of the Russian Federation have a sales turnover that is subject to taxation and, in addition, subject to additional control tax authorities in terms of pricing on the basis of Article 40 of the Tax Code of the Russian Federation. The above calculation procedure is often aggravated by the fact that the above contracts provide for the offset of completed contract work towards financing shared construction as they are completed. In this case, the contractor is obliged to write off the customer's debt against contributions to share building as the work is completed with the simultaneous payment of all taxes paid upon receipt of payment proceeds, long before the actual completion of the calculations and in the absence of actual funds. The solution to this problem is carried out by concluding transactions on the assignment of the right to claim with investors who are ready to pay in cash or other property necessary for the contractor to carry out his activities. The conclusion of such transactions can lead to negative legal and, accordingly, financial consequences, since in most cases, in essence of the transaction and in the accounting of the assigning party, there is no object of the transaction as such. In order to avoid negative legal and financial consequences in this case, it is advisable to conclude between the developer and the contractor not an equity participation agreement, but an agreement to attract equity holders-investors on certain conditions with the participation of an attorney (contractor) in the calculations. In this case, the contractor, attracting investors for and on behalf of the developer, provides the developer with concluded contracts and reports on the amounts received and used to pay off the debt for the work performed. At the same time, accounting and taxation are carried out by the parties in the manner prescribed for the reflection of intermediary transactions. The customer-developer can build his relationship with each of the contractors involved in the construction of the facility on the basis of direct contracts. In this case, the settlements between them are carried out in the generally established manner. But in most cases, developers prefer to hire one organization - a general contractor to perform all work at the construction site and give it the right to perform work on its own or with the involvement of subcontractors. Unless otherwise specified in the contract between the customer and the general contractor, settlements with subcontractors are carried out by general contractor upon receipt of funds from the customer. When organizing work at a construction site, the general contractor provides all subcontractors with services to prepare the scope of work, provide construction facilities with electricity, heat, water, guard the facility, maintain the construction site and temporary engineering networks, and other similar services. In accordance with work contracts concluded with subcontractors, general contractors, as they accept contract work in accordance with clause 4.29. The standard guidelines reduce the amount of their overhead costs by the amount of costs for servicing subcontractors on account of the debt to them for the work performed on the credit of account 26 “General business expenses” in correspondence with the debit of account 60 “Settlements with contractors”. At the same time, subcontractors increase their overheads on the debit of account 26 “General business expenses”, while reducing the debt of general contractors on the credit of account 62 “Settlements with customers”. The amount of redistributable costs is usually set in the contract as a percentage of the cost of the work performed and depends on the specifics of the subcontractor's activities. General services, being a form of cost redistribution established by regulatory documents, are not subject to VAT. All other expenses between the participants in the construction process are made in accordance with the generally established procedure.
capital investments, regulatory accounting regulation, contract construction, organizations sectoral features of construction production, real estate, debit, credit
Accounting and tax accounting in construction has many features. The answer to the most frequently asked questions is given by Elena Sevodina - candidate economic sciences, leading auditor of INTELIS-audit LLC.
Tax and accounting in construction organizations has its own specifics.
Firms that operate in this area can be investors, customers, contractors.
PBU 2/94 defines a developer. It is a company that provides construction, reconstruction, overhaul of capital construction facilities on its land, as well as the implementation engineering surveys, training project documentation for their construction, reconstruction, overhaul.
Accounting and tax accounting in construction organizations is carried out in accordance with regulatory documents and " Accounting policy”, developed by each organization for internal use. When creating such a document, it is necessary to take into account the specifics of the industry and the enterprise itself, which can act both as a developer (customer) and as a contractor (general contractor, subcontractor).
One of the peculiarities in this field of activity is that construction sites belonging to the same company can be located in different regions. Therefore, the company may have separate divisions at the location construction sites.
As required tax code organizations with separate subdivisions are required to register with tax office at the location of each such unit. Also, firms, in accordance with subparagraph 3 of paragraph 2 of Article 23 of the Tax Code, are required to report to the inspection about the creation or closure of a separate subdivision within one month. The specified message is presented in tax service at the location of the organization.
If there are separate divisions in the structure of the organization, then the following organizational issues have to be addressed:
In tax accounting, it is necessary to determine the procedure for calculating the tax base for income tax paid at the location of each unit. And in the accounting policy it is necessary to fix which indicator - the number of employees or the cost of paying them for their labor - will be involved in calculating the share of profit of each unit.
It is also very important for construction organizations when performing construction and repair work issue primary accounting documentation in accordance with regulatory requirements. Typical unified forms that operate in this industry are given in the Decree of the State Statistics Committee of November 11, 1999 No. 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work." These include the following:
The regulation determines the procedure for filling out standard forms. However, a construction organization may need to develop own forms primary accounting documentation for individual transactions. In this case, independently developed documents should be drawn up as an annex to the accounting policy of the organization. They must contain the following required details(Article 9 of the Law "On Accounting"):
The company must, within the framework of the accounting policy, establish the procedure and deadline for conducting an inventory of property. However, this process is often treated formally, which often leads to ridiculous mistakes.
Indicative here is the episode that took place in one construction organization, when the act of inventory of materials was signed on January 1 by one person, while the property listed in the document was in separate subdivisions located in different cities located at a great distance from each other. This is an obvious oversight. Firstly, in accordance with the Labor Code, January 1 is a non-working day, and the inventory on this day should have been issued by an order to attract employees to work on a day off with appropriate payment or provide another day of rest. All this must be done in a set of orders.
Secondly, according to such a document, it turns out that the employee who signed the act, on the same day, conducted an inventory of property in different cities. It is clearly difficult to do this, and such an inaccuracy threatens that the act may be declared invalid, because, in accordance with the methodological guidelines for the inventory of property and financial obligations, approved by the Order of the Ministry of Finance dated June 13, 1995 No. 49, the presence of property during the inventory is determined by mandatory calculation, weighing and measurement.
Usually, construction companies, when developing accounting policies, seek to bring accounting and tax accounting closer together, but this is not always beneficial in terms of optimizing the tax burden.
In accordance with PBU 6/01 “Accounting for Fixed Assets”, firms have the right to set a value limit of no more than 20,000 rubles for accounting for fixed assets. Items costing less than the established limit will be accounted for as part of inventories.
Receipt from the supplier of an object worth more than 20,000 rubles. (or other limit set by the organization) should be reflected in the following posting:
Debit 08 Credit 60
When putting the facility into operation and drawing up the "Act on the acceptance and transfer of fixed assets (except for buildings and structures)" according to the unified form No. OS-1:
Debit 01"Fixed assets" Loan 08
If the limit is not set in the accounting policy, then all objects that meet the conditions provided for in paragraph 4 of PBU 6/01, including objects worth up to 10,000 rubles, should be reflected in accounting as fixed assets and written off as expenses not at the time of commissioning, and during the term beneficial use.
An object costing less than the established limit is taken into account by the accounting entry:
Debit 10"Material" Credit 60"Settlements with suppliers and contractors".
Upon transfer to operation and execution of the "Requirements-consignment note" type form No. M-11, invoice (form No. M-15) or other document independently developed by the organization:
Debit 20 Credit 10- decommissioned materials released into production.
As a result, the organization is able to reduce tax base on property tax. So, for example, for an object worth 20,000 rubles. and its useful life of 4 years, the amount of savings in property tax as a result of its accounting in the inventory will amount to 880 rubles, or 4.4 percent of the value of the fixed asset.
It is often necessary for a construction organization to carry out research, development and technological work. How is the cost of this activity calculated?
If the design documentation is of an individual nature, then its cost is included in the inventory price of the construction object. But if it is of a typical nature and can be used later in the construction of other facilities, then the cost accounting for its creation or acquisition must be kept in accordance with PBU 17/02 “Accounting for the costs of research, development and technological work”. Expenses for the implementation of such work on their own or on the basis of an agreement with the contractor are reflected in the accounting entry
Debit 08"Investments in non-current assets" Credit 60"Settlements with suppliers and contractors" (Kt 10, 70, 69, etc.).
Upon completion of the work, their cost is subject to accounting on account 04 "Intangible assets" separately.
Debit 04 Credit 08 - accepted for accounting intangible assets.
At the same time, the organization is obliged to determine the useful life of this asset, during which the organization can receive economic benefits (income), and this period should not exceed five years. At the same time, the write-off of expenses in accounting can be carried out either evenly - in a linear way - or in proportion to the volume of products, works or services. The choice of option should be fixed in the accounting policy.
In accounting, the write-off of research and development work will be reflected in the posting:
Debit 20 Credit 04- depreciation accrued on the object intangible assets.
Account 05"Depreciation of intangible assets" is not used.
In tax accounting, research and development expenses are included evenly in other expenses within one year. This can be done subject to the use of the specified research and development in the production and sale of goods, as well as the performance of work and the provision of services from the 1st day of the month following the month in which such research is completed (Article 262 of the Tax Code).
When concluding an agreement with the contractor for the performance design work attention should be paid to the execution of a document confirming the fact of delivery of the result of work to the customer. Many firms make a mistake, drawing up in this case the "Act on the performance of services." In fact, here the result of research and development work is work, the products of which have a material expression. The fact of the transfer by the contractor to the customer of the results of the work must be drawn up by the "Act of acceptance and delivery of work performed" indicating the characteristics of the report or documentation containing research materials, etc.
In the accounting policy, it is necessary to determine the procedure for accounting for the organization's expenses.
Construction companies performing work under a contractor agreement, when organizing accounting, should be guided by the requirements established by the Accounting Regulation “Accounting for contracts (contracts) for capital construction” (PBU 2/94). In accordance with this document, the contractor records the costs for each facility from the beginning of the construction contract until the time it is completed and handed over to the developer. Until the delivery of the entire constructed facility to the customer, these costs are reflected in work in progress.
If the construction organization acts as a developer, then the accounting of costs associated with construction is kept on account 08 “Investments in non-current assets”. Upon completion of construction and registration of rights to the property, the value of the property is written off by posting
Debit 01"Fixed assets" Loan 08"Investments in non-current assets".
When an organization is an investor and plans to sell the constructed facility in the future, the cost of its construction is accounted for account 20"Primary production". Upon completion of construction, the cost of the object is written off to account 43 « Finished products”, and its implementation is reflected in the generally established order.
For contractors or subcontractors, the accounting of such expenses should be organized on account 20"Main production" in the context of each customer and facility under construction. On these analytical accounts opened for account 20"Primary production", direct costs directly related to the implementation of the contract will be reflected. In accordance with paragraph 11 of PBU 2/94, these costs may be associated with the use of material and labor resources, fixed assets and intangible assets, as well as other types of resources.
Until the conclusion of the construction contract with the customer, the contractor may incur costs associated with its conclusion. For example, a contractor could take part in a tender, etc. In the event that these costs can be allocated, and there is confidence that the contract will be concluded, they can be taken into account as part of deferred expenses before the conclusion of the contract - for account 97. After the conclusion of the contract, these costs can be written off under the column.
Debit 20 Credit 97- deferred expenses are written off.
At the same time, paragraph 12 of PBU 2/94 allows that these costs can be considered as current, including reporting period in which they were produced. In this case, they should be reflected in account 26"General running costs".
Choosing one of options should be fixed in the accounting policy. It should also determine the procedure for the formation and distribution of direct costs for the balance of work in progress. The organization has the right to establish the specified procedure independently (Article 318 of the Tax Code).
E. Sevodina
The full text of the used documents can be found in the ATP ConsultantPlus.
Material source -The construction of buildings or structures can be carried out on their own or with the involvement of a contractor. The stages of construction of objects and all technological processes should be reflected in the accounting of the customer and the contractor. The contract may provide for the implementation of not only construction activities, but also installation, repair, finishing, reconstruction.
The specifics of the work of construction companies is due to:
Accounting uses specific primary documents that are unique to the construction industry. These include building codes, estimates, references, magazines. For each object, the accountant has to keep separate records with the possibility of obtaining analytical information. If it is necessary to organize work in other settlements, it may be necessary to expand the structure of the company through separate divisions.
Difficulties in reflecting the measures taken in accounting arise during the inventory. The reason lies in the availability of a wide range of specific materials that can be placed in warehouses that are remote from each other.
NOTE! In the construction industry, costs may appear to the contractor before the signing of the contract for work at the facility. They are related to the preparation of technical and project documentation, risk insurance. They are included in deferred expenses.
The costs incurred by the construction company for the coordination of project details, insurance and approval of the feasibility study may be included in the cost of an unsigned contract with the customer. This right is enshrined in clause 15 of PBU 2/2008, you can use it if:
In accounting, correspondence is created for the amount of expenses incurred between D97 and K76. After the entry into force of the contract and the start of construction work at the customer's site, the costs will be written off monthly in installments by posting D20 - K97.
If one of the requirements is not met, the costs must be attributed to the category of others. They are reflected in the accounting in the month in which they actually arose. If, under the terms of cooperation, the contractor undertakes to improve the territory adjacent to the facility under construction, the costs are reflected as part of the cost of the asset under construction. If it is impossible to complete the improvement due to the influence of external factors within the agreed period, funds for these purposes are accumulated in the form of estimated liabilities on account 96.
To reflect the object under construction in tax accounting, the customer must determine the amount of the initial cost of the asset. It includes all costs associated with the construction process, which were indicated in the form act. Depreciation deductions must begin to be made from the 1st day of the month following the monthly interval in which the facility was put into operation. If the terms of the contract provide for a phased performance of work with their regular delivery to the customer, the VAT deduction is applied in the standard manner according to invoices from the contractor.
When a contractor is involved in the construction, the document management system with him will be based on two forms:
The documents were approved by the Decree of the State Statistics Committee of November 11, 1999 under No. 100. The act is needed to confirm the delivery of work by the contractor and acceptance by the customer. On its basis, a certificate KS-3 is formed. It is used to justify settlement transactions between the parties to the agreement.
REMEMBER! All costs incurred in connection with the construction and installation work are accumulated on account 08.3.
The contracting organization in accounting shows the costs incurred by posting D08.3 - K60. The amount of VAT, which is presented by the contractor, is reflected in the debit of account 19 and the credit turnover of account 60. When the entire complex of construction and installation, landscaping activities is completed, the facility is put into operation. At this moment, an entry D01 - K08 is created in the accounting.
To account for production costs, postings are used:
Building materials should be recorded at their actual price, which includes the purchase amount and the cost of delivery to the facility, taking into account customs duties and fees. If it is necessary to seek consulting assistance in the selection of materials, the payment for these services is included in the actual price of raw materials.
Write off Construction Materials you can use one of the following methods:
When building materials are issued to objects, invoices for internal movement must be issued. On a monthly basis, reports of foremen on the movement of stocks are submitted to the accounting service, according to which the values \u200b\u200bwill be written off in accounting. Losses can be identified during the construction process. Their volume should be within the limits of natural loss.
IMPORTANT! If the loss of goods and materials exceeds the normative indicators, their cost is charged to the account of the financially responsible person.
Building materials by the contractor are recorded on account 10 when they are recorded at actual prices or on accounts 15, 16 if accounting prices are used. In situations where the contract provides not for the independent purchase of materials, but for their receipt from the customer of the work, then:
Typical correspondence for the accounting of materials from the contractor:
BTW, it is typical for construction organizations to keep separate records of stages technological process.
The technological process of the work performed can be divided into the following components:
At the stage of implementation of the procurement block of works for the facility under construction, semi-finished products and parts are manufactured. This can be carried out both by the contractor itself at the construction site, and by specialized factories. Transportation outside construction sites should be carried out with the participation of general construction Vehicle, within the same site - by on-site means.
Important! From quality preparatory work depends on the efficiency of installation and laying operations.
At all stages of construction, accounting is guided by calculated values. When summing up, the actual values of the indicators are determined and compared with the amounts included in the plan. It is necessary to normalize all types of direct costs, which are reflected in the 20th account. Normative indicators should be provided for:
For construction and installation works, a financial estimate is compiled for each serviced object. The main primary document to be reflected in the cost level accounting is the order for piece work. It can be issued to a team or an individual worker. Performers of work at the end of the month hand over completed forms of orders to the accounting department. According to the information shown in them, the calculation of salaries is carried out.
To account for construction vehicles, waybills and log books for the operation of construction machines, certificates with data on the work performed are used. For each machine, a time sheet is filled out, which reflects the days of stay at the facility and the number of shifts actually worked.
