How to prepare financial statements for a construction company

1. It would be much better if you had a general ledger. The number reflected in the balance sheet is the number of time points, and the number reflected in the income statement is the number of periods.

2. The preparation of the balance sheet is to fill in the balance sheet of each account of the general ledger, in which the inventory accounts include raw materials, packaging, low-value consumables, etc.; Monetary funds include cash and bank deposits; Others should be fine.

3. The income statement is much simpler, and you can fill in the right number. Note that the profit loss is filled in with a negative number, and the income tax rate is 25%.

4. Filling in one or two sentences of the cash flow statement cannot solve the problem.

Suggestion: Find a nearby accountant to help you do it. If you are in Tianjin, I can help.

If you have no accounting foundation at all, this is too difficult.

If you have a certain accounting foundation, but no practical experience, you can try to follow what you have learned before, one subject at a time, the data on the financial statements are made up of "vouchers - "account books - " statements, your business should have built accounts, nothing more than how to transition from the account to the table, the correspondence of specific subjects, you must go through one by one, so that you can really learn. It's useless for others to tell me on the fly.

Post your account balance sheet to tell you how to do it, or how to say it?

You look for a book of accounting principles to take a look at

Enterprises should prepare accounting statements on a going concern basis.

When preparing financial statements, an enterprise should estimate its ability to continue as a going concern. If a decision has been made to liquidate or cease operations, or if it has been determined that liquidation or cessation of business will be compelled in the next accounting period, the accounting statements should no longer be prepared on a going concern basis. If there are significant doubts about whether the enterprise can continue to operate due to certain uncertain factors, these uncertain factors should be disclosed in the notes to the accounting statements.

If the accounting statements are not prepared on a going concern basis, the enterprise should first disclose this in the notes to the accounting statements, and further disclose the basis for the preparation of the accounting statements and the reasons why the enterprise failed to prepare the accounting statements on a going concern basis.

Preparation of financial statements

Assets = Liabilities + Owners' Equity.

Profit = Revenue - Cost - Expense.

The preparation of corporate financial statements is a relatively large proposition.

Personally, I believe that qualified financial personnel should prepare at least the following types of financial statements:

1. Three major accounting statements: balance sheet, income statement, and cash flow statement (no monthly report can be required, prepared on demand).

2. Enterprise management report: current statement (receivables and payables, aging analysis), expense statement, sales and sales cost statement, monetary fund statement, loan statement, investment statement;

3. Financial analysis report: month-on-month and year-on-year analysis of economic indicators;

4. Other indicator reports required by superior leaders. Wait a minute.

You are talking about the final account statement, construction enterprises have a fixed final account statement model, but like other enterprises, it is nothing more than a balance sheet, profit and loss statement, cash flow statement, financial statement, and some statements filled in according to the nature of the enterprise where they work. The following is a brief description of the amount of some accounts of the construction enterprise: the balance sheet "inventory" item reflects the actual cost of the inventory in storage, in use, in transit, under construction and in processing at the end of the period, including various materials, low-value consumables, turnover materials, finished products in stock, construction in progress, etc.

This item should be filled in according to the total closing balance of "material procurement", "procurement and storage fees", "inventory materials", "low-value consumables", "turnover materials", "material cost differences", "commissioned processing materials", "inventory finished products", "engineering construction", "industrial production", "auxiliary production" and other accounts. Among them, the construction in progress should be listed separately.

The items of "Temporary Facilities" and "Amortization of Temporary Facilities" reflect the original value and accumulated amortization of all kinds of temporary facilities of the enterprise. They are based on the closing balances of the "Temporary Facilities" account and the "Amortization of Temporary Facilities" accounts, respectively.

The item "Net Value of Temporary Facilities" reflects the net value of the original value of the temporary facilities of the enterprise minus the accumulated amortization, and is filled in according to the difference between the number of "temporary facilities" and the number of "amortization of temporary facilities".

The item of "Liquidation of Temporary Facilities" reflects the net value of temporary facilities that have been transferred to liquidation but have not yet been liquidated, as well as the amount of liquidation expenses incurred in the liquidation process after deducting the income from the liquidation. It is filled in according to the balance of the "Temporary Facility Disposal" detailed account to which the "Fixed Asset Disposal" account belongs.

Undistributed Profits" item reflects the undistributed profits of the enterprise. It is calculated based on the balances of the "Profit for the Year" account and the "Profit Distribution" account. Uncovered losses are reflected in this item with a " sign.

1. Construction enterprises have a fixed final account statement model, but like other enterprises, it is nothing more than a balance sheet, profit and loss statement, cash flow statement, statement of financial position, and some statements filled in according to the nature of the enterprise where they work.

2. Construction enterprises, also known as construction enterprises, refer to economic organizations that operate independently, bear their own profits and losses, and independently account for construction commodities in accordance with the law, and have the status of legal persons.

3. Accounting is an economic management activity that takes currency as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to comprehensively, comprehensively, continuously and systematically account and supervise the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency. The ancient meaning is the assembly meeting. Since the Zhou Dynasty, China has had a special accounting official position, in charge of tax revenue, money and silver expenditure and other financial work, and conducts monthly calculations and annual meetings.

That is to say, the monthly sporadic calculation is "accounting", and the annual total calculation is "meeting", and the two together become "accounting".

Suggestion: The boss understands the profit and loss of the project, which is nothing more than the project income, project cost, other expenses, taxes, profits, etc. according to the brief income statement of the project, and the construction period can be used as a remark; At the same time, a statement of accounts payable, accounts receivable and other current accounts should be prepared, and the object (company or individual name) of receivable or payable needs to be remarked, so that the boss can understand the creditor's rights and debts.

You can use Excel to prepare a concise report according to this idea.

Report to the boss, it is better not to use accounting subjects, the boss is too lazy to learn the explanation of each subject, just use the language that the boss is familiar with, such as, accounts receivable, can be set as uncollected project payment, accounts payable, can be set as outstanding payment, and so on.