Rookie came to consult on the problem of accounting subjects at construction sites

1. The materials must be made in two entries, the purchase of borrowed raw materials to the bank, cash, or accounts payable, and the cost of engineering construction - contract costs - material costs to borrow raw materials.

2. Sporadic items are also directly included in the project cost, and low-value consumables have to be amortized.

3. The lease fee is directly into the material fee.

4. We have never encountered the general electricity bill into the machinery fee, the water fee into the material fee, and the rent.

5. Go directly to the material fee.

6. In principle, the cost of the car should not be reported, but if you enter, you can directly enter the management fee.

1: Only need 1 to see the actual number of warehousing, don't care about the way!

2: Construction site stuff You see the use of 2 subjects 1 is a low-value consumable 1 is a temporary facility You see that it is a long-term use of the ** high point into the temporary facility Other sporadic small pieces will be bought again when the project is broken These 2 subjects can be carried forward at one time when the project is completed Usually hang it No need to apportion, otherwise it will be very troublesome!

3: Set up 2 subjects, 1 construction cost, 1 construction material, and then the cost of construction can be entered into the construction cost, the material will enter the material, and the difference between the construction cost and the management cost should be that you see that the management personnel are used in the management, and other expenses can be entered into the construction, and various acceptance fees can be entered into the management, which is into the construction cost Set up 1 rental cost and then sub-level various companies and various things.

4: Also construction costs set water and electricity rent details If it is the management is the rent of the management personnel, it can be included in the management expenses.

5: Process 2 as above.

6: This can be counted as a management expense, and it is generally opened by managers there.

I feel that accounting at a construction site is not difficult, come on! There is no complicated cost, usually grasp it, the project money received and the project payment paid can be done, and then the project is completed and the cost is settled to see whether it is a profit or a loss.

It's hard to find an answer to your question here, so it's recommended that you go to some forums and ask some professional people.

Hello, in fact, the reason for the formation of this problem is that China's accounting system transformation rules are not in place, in the past, China is based on the industry to formulate the accounting system, such as the construction industry, administrative institutions, etc., and later China's accounting reform, into the "enterprise accounting system", "small business accounting system" and "financial enterprise accounting system" three, cancel the original industry division, and later the "enterprise accounting system" further become the mainstream accounting standards.

Therefore, if the special officer of the tax department informs you to use the "Small Business Accounting System", it is better to use the small business accounting system rather than the industrial enterprise accounting system, because after all, the small business accounting system is relatively new.

The difference between the two is essentially caused by different classification standards, the accounting system for small enterprises is divided according to the size of the enterprise, while the accounting system for industrial enterprises is divided according to the industry. The impact on the month-end statement should have some impact on the subject, but it is estimated that the impact is not large, and it may be that some industrial enterprises do not have the accounting system of small enterprises, or some industrial enterprises do not have the accounting system of small enterprises.

Hope it helps!

Construction accounting is very different from product sales enterprises in terms of cost accounting and revenue recognition. The construction contract standard stipulates the accounting business treatment of construction enterprises, just take a look. Let me tell you about the following accounting accounts that are not available in other industries.

1) Engineering construction.

It is equivalent to the Production Cost account of the production enterprise. It mainly accounts for the cost and gross profit of each project. Set up two sub-level detail accounts for Contract Cost and Gross Profit below.

1. Engineering construction - contract cost, accounting of project contract cost.

Under Contract Costs, set up the following active accounts.

1) Labor cost (project department accounting).

2) Material cost (project department accounting).

3) Machinery usage fee (project department accounting).

4) Other direct costs (project department accounting).

5) Subcontracting costs (project department accounting).

6) Overheads.

The following sub-accounts are set up under the overhead expense.

Salary of management personnel (project department accounting).

Employee welfare expenses (accounting for project departments).

Fees for the use of fixed assets (accounting by project department).

Amortization of low-value consumables (project department accounting).

Office expenses (project department accounting).

Travel expenses (project sector accounting).

Property insurance premiums (calculated by the project department).

Project warranty fee (project department accounting).

Sewage charge (calculated by the project department).

Labor protection fee (project department accounting).

Inspection and test fee (calculated by the project department).

Management fee of external unit (accounting of project department).

Material sorting and sporadic freight (project department accounting).

Inventory loss and damage of materials and materials (accounting of the project department).

Heating expenses (calculated by the project department).

Other expenses (project sector accounting).

2. Engineering construction - gross profit, accounting project gross profit.

The specific settings are selected according to the needs of the enterprise, and it is not necessary to set up these ledger accounts. In particular, there are some unnecessary indirect costs that can be omitted.

2) Project settlement.

The output value confirmed by Party A is cost-effective.

For the rest, look for a construction contract code for yourself.

I won't copy and paste.

Do accounting for a construction business.

It is necessary to distinguish between the costs of human resources and machines.

All other costs are basically thrown into overheads.

Also, if you're in a very large company.

It is necessary to pay attention to the investment in safe production and the expenditure on science and technology.

It's easy to get started.

Just look at the previous accounting.

If you don't want to flip through the bills, just look at his balance sheet.

I'm sure you'll understand it when you read it.

The main difference between the internal account and the external account is that the external account is selective bookkeeping, with tickets and legal accounting; The internal account is fully accounted for, regardless of whether it is legally paid or not, whether it is invoiced or not.

The bookkeeping process is similar to that of the external account, and the external account account can be referred to, and the sub-account can be refined.

For example, 1. When receiving the advance payment for the project.

Borrow: Bank deposit.

Credit: Accounts received in advance.

2. When the project is completed and settled.

Borrow; Accounts receivable in advance.

Credit: Project settlement income.

3. Material costs incurred during the construction process.

Borrow: Engineering construction - material costs.

Credit: Bank deposits (or stockpiled materials, etc.).

4. Pay labor costs.

Borrow: engineering construction - labor costs.

Credit: Cash (or wages payable, etc.).

5. Machinery expenses incurred.

Borrow: Engineering construction - machinery usage fees.

Credit: Bank deposits (or accumulated depreciation, etc.).

6. Other direct expenses incurred.

Borrow: Engineering construction - other direct costs.

Credit: Bank deposit (or cash, etc.).

7. Settlement of project completion.

Borrow: Project settlement cost.

Credit: Engineering Construction.

8. When paying wages, according to the audit of correct payslips

Borrow: wages payable – basic salary, comprehensive allowance, etc.

Credit: Cash. Other payables – social security, etc.

Tax payable – personal income tax.

9. Tax accounting.

Borrow: Project settlement tax and surcharge.

Credit: Tax Payable - Business Tax.

Taxes payable - urban construction tax.

Taxes payable - Education fee surcharge.

Do you do manual accounting?

The computer account only makes the vouchers for the transfer of the last level account, and all the level accounts will be automatically carried forward.

The manual account is the same, only one voucher for the final account carryover, but the account book should be manually carried forward one by one from the last account book to the first-level account book.

1. When receiving the advance payment for the project.

Borrow: Bank deposit.

Credit: Accounts received in advance.

2. When the project is completed and settled.

Borrow; Accounts receivable in advance.

Credit: Project settlement income.

3. Carry-forward income.

Borrow: Project settlement income.

Credit: Profit for the year.

4. Material costs incurred during the construction process.

Borrow: Engineering construction - material costs.

Credit: Bank deposits (or engineering materials).

5. Pay labor costs.

Borrow: engineering construction - labor costs.

Credit: Cash on hand (or compensation payable to employees).

6. Machinery costs incurred.

Borrow: Engineering construction - machinery usage fees.

Credit: Bank deposits (or accumulated depreciation).

7. Other direct expenses incurred.

Borrow: Engineering construction - other direct costs.

Credit: Bank deposits (or cash on hand).

8. Settlement of project completion.

Borrow: Project settlement cost.

Credit: Engineering Construction.

9. Carry-forward costs.

Borrow: Profit for the current year.

Credit: Project settlement cost.

Construction companies are mainly 6 major cost projects.

Usually: when the project department incurs costs:

Borrow: engineering construction - contract cost - labor cost material cost machinery use cost subcontracting cost other direct costs indirect costs.

Credit: bank deposits, internal transactions, raw materials, accounts payable, employee salaries payable, and other direct expenses: such as water and electricity expenses, production tools and appliances use fees, inspection and test costs, etc.; Indirect expenses: such as office expenses, travel expenses, employee salaries, business entertainment expenses, etc.

When signing with Party A:

Debit: Accounts receivable.

Credit: Project settlement.

When receiving money: debit: bank deposit.

Credit: Accounts receivable.

At the end of the month, when the cost of revenue is recognized according to the construction contract:

Borrow: Cost of main business.

Construction - Contract Gross Margin.

Credit: main business income.

When the project is completed, and the construction of the project is hedged with the settlement of the project:

Borrow: Project settlement.

Credit: Construction - Contract Cost.

Contract gross profit. That's pretty much it.

It is recommended that you look at the accounting of construction companies.