The content and process of engineering project accounting

1. Assist the project manager to complete the accounting business of the project and the income and expenditure of the expenses.

2. Abide by the relevant national financial laws and regulations and the rules and regulations of the company and the department.

3. Handle the accounting business of the project in a timely and accurate manner, and review its legality and reasonableness.

4. Handle the tax procedures related to the project.

5. The custody and use of the special seal of the project.

6. Other tasks assigned on a temporary basis.

1. Fully responsible for project accounting.

Implement national financial policies, laws and regulations, implement the company's financial management measures, formulate the annual financial work plan of the project department, and specific accounting treatment, and be responsible for the implementation;

2. Cooperate with materials, budget and other departments to formulate practical material management methods, participate in the review of material procurement contracts, and be responsible for prepayment and accounts payable.

Participate in the inventory of materials and the analysis of inventory materials;

3. Participate in the formulation of cost management methods, economic plans and business plans suitable for the project, prepare cost plans in conjunction with the budget department, control and analyze its implementation, actively organize cost accounting, and ensure the cost of the project and the progress of the project image.

Basically consistent, to ensure the authenticity of costs, expenses and profits, in line with the principle of proportion;

4. Assist the project manager to control business entertainment expenses.

Expenditures; 5. Formulate wage management and payment measures in conjunction with the labor department, accrue wage surcharges and other expenses according to law, and submit them to the company's finance department on time;

6. Establish a project price account.

and other current accounts, often reconcile with the owner, coordinate and handle the relationship with the owner, prepare the capital plan on a monthly basis, and collect the project payment in a timely manner;

7. Regularly supervise the cashier to carry out inventory cash inventory to ensure that the accounts and accounts are consistent;

8. Review the income and expenditure of the project, supervise the economic behavior of the project department, review the relevant vouchers and account books, and prepare various accounting statements;

9. Provide information for the economic decision-making of the project department, actively participate in the economic activities of the project, handle the relationship with the business departments of the project, and ensure the unity of various accounting data between various departments;

10. Cooperate with the continuing education of the company's accounting personnel and organize financial personnel to study the "Accounting Law".

The financial accounting system and the company's regulations promote the computerization of accounting.

Job; 11. Do other work assigned by the leader.

1. Project accounting.

Revenue cost accounting, voucher entry, preparation of financial statements, etc. The collection and sorting of original vouchers, if the project accounts are a single set of accounts, may also involve voucher binding and other work.

2. Project fund management.

Custody, transfer, and payment of funds. Some projects are dedicated to the project, and you also have to maintain bank relations, report bank positions, and so on. If there is no regret that there is a full-time cashier on the project, then these jobs are often project accounting.

3. Project tax management.

Data collection, sorting and declaration, etc. Foreign projects also need to prepay taxes and fees, so the errand work such as prepayment of taxes and fees is also yours. If the project establishes a branch, the maintenance of the relationship between the branch and the local tax bureau, as well as tax declaration, may also be the work of project accounting.

4. Project asset management.

Management work such as inventory and scrapping of fixed assets, management of tobacco, alcohol and tea, etc.

5. Other financial management.

Expense reimbursement review and approval, invoice compliance review. There are also management statements that are required by leaders to manage non-balance sheets, income statements, and cash flow statements, but financial statements that can be understood by leaders and bosses.

1. Participate in the review of the construction budget, urge the relevant departments to provide the analysis data of the budget cost of the completed project on a quarterly (or monthly) basis, and organize the cost profit and loss accounting.

2. Strictly examine and approve the project loan and project payment settlement business.

3. Register the general ledger account books in a timely manner, establish and improve the project ledger, and timely grasp the settlement of the project price and the allocation of project funds.

4. Prepare monthly, quarterly and annual financial statements and final account statements, and provide true and perfect financial information to superiors in a timely manner.

5. Formulate cost plans, implement cost control, analyze monthly cost expenditures, and report to relevant leaders.

6. Make overall arrangements, rationally allocate funds, and optimize the allocation of funds, and the responsibilities of the project department accountant will follow the arrangement of the company's system due to the different company systems.

The construction accounting work is as follows:

1.Complete the centralized accounting of the projects under construction arranged by the leadership, conduct regular inspections and guidance on the financial and administrative work of the project department, and supervise the implementation of the project in strict accordance with the budget and target cost and timely analysis; Sort out the accounts receivable, payable and current accounts of the completed projects in handover, and assist the general manager and project manager of the center in the collection of accounts receivable.

2.Do a good job in receiving the accounting and related materials of the completed project and organize and archive it, and understand the whole situation of the project. Do a good job in accounting, fund management, and taxation related work of engineering projects.

3.Strengthen cooperation and effective communication with relevant departments and external units. Ensure that the report of each project is completed on time and according to the quality of Mengpei, the cost analysis and financial analysis of the project are carried out, and the complete analysis report of the final account project is submitted.

Complete other tasks assigned by superiors.

4.Draw up financial plans, investment and financing plans, draw up plans for raising and using funds, open up financial resources, and use funds effectively. Decompose and analyze the cost items, formulate the cost control budget, and each cost center is responsible for the implementation, and supervise and inspect each cost center to strictly control the cost and expense.

Formulate an annual construction project operating income plan, which will be organized and implemented by the engineering department to ensure the completion of the company's annual production and operation plan.

Summary. Hello dear, I'm glad to answer for you, according to your questions I inquired for you. Project accounting process:

1. The project contract payment is posted: debit: accounts receivable, credit:

Project settlement, 2, receipt of project money, borrow: bank deposit, credit: accounts receivable, 3, recognition of project income, borrow:

The cost of the main business, borrowing: engineering construction - contract gross profit, credit: main operating income, 4, carry-over project settlement, borrowing:

Project settlement, credit: engineering construction, credit: engineering construction - contract gross profit, 5. Carry forward the profit and loss for the current period, borrow:

Main business income, credit: profit for the year, credit: cost of main business.

Hello dear, I'm glad to answer for you, according to your questions I inquired for you. Project accounting process: 1. The project contract payment is posted

Borrow: accounts receivable, credit: project settlement, 2, received project payment, borrow:

Bank deposits, credit: accounts receivable, 3, recognition of project Qinzhi income, borrow: main business costs, borrow:

Engineering construction - contract gross profit balance, credit: main operating income, 4, carry forward project settlement, borrow: project settlement, credit:

Engineering construction, credit: engineering construction - contract gross profit, 5, carry forward the profit and loss for the current period, borrow: main business income, credit:

Profit for the year, credit: cost of main business.

The basic process: voucher preparation - voucher review - bookkeeping - reconciliation - other system settlement - general ledger system settlement.

2. Payment of social insurance premiums: borrowing when eliminating the leakage of social insurance expenses: management expenses - employee insurance (part paid by the company) other receivables - employee insurance (part paid by individuals) internal transactions - xx branch (according to the full amount) loan:

Bank Deposits: Wages Payable (by Amount of Social Security Contributions Not Deducted) Credit: Other Receivables - Employee Insurance (Personal Part) Bank Deposits or Cash (by Difference).

3. Recognition of revenue: When issuing invoices for project payments, the company's accounting treatment debits: accounts receivable - accounts receivable from the construction unit (if there is an advance receipt before) credit:

Project settlement income - taxes payable for each project - value-added tax payable (11% tax rate for output) borrowed when purchasing engineering materials: taxes payable for engineering materials - value-added tax payable (input tax macro file in the mountain amount) credit: bank deposit when paying taxes: borrowed:

Taxes Payable - Various Taxes (Output minus Input) Credit: The VAT rate of the construction industry is 11% (3% levy rate) after the full VAT reform of bank deposits

The accounting work of construction projects is as follows:

1. Under the leadership of the project manager and the chief accountant of the branch, be responsible for the financial accounting of the project department.

2. In accordance with the provisions of the "Accounting Law" and relevant financial regulations, policies and systems, be responsible for the accounting matters of the project, carry out accounting, implement accounting supervision, strictly maintain financial discipline, and coordinate the economic relations between production, operation, and other departments.

3. Behaviors that violate national economic laws, regulations, policies, and systems that may cause economic losses and waste to the company should be stopped or corrected, and when the suppression or correction is ineffective, it should be dealt with in accordance with the provisions of Article 19 of the Accounting Law.

4. Responsible for organizing the implementation of monthly, quarterly and annual financial revenue and expenditure plans, implementing and decomposing them at all levels, inspecting and analyzing the implementation of the situation, and putting forward reasonable suggestions.

5. Prepare financial revenue and expenditure plans, effectively use funds, and improve the efficiency of funds; Establish and improve the economic accounting system, and use financial accounting data to analyze economic activities.

6. Responsible for coordinating the first department to do a good job in the inventory, inventory and reconciliation of power equipment and tools, instruments and production tools, and improve the efficiency of asset utilization.

7. Responsible for the accounting of various incomes, costs (such as production costs, manufacturing expenses) and expenses (such as financial expenses), grasp the target costs, and assess cost indicators.

8. Establish a financial cost control system to control costs and funds; Carry out control, accounting and analysis, supervise and urge the relevant departments of the project to reduce consumption, save costs, improve economic benefits, and ensure the completion of production and operation goals and profit targets.

9. Responsible for reviewing the legality, compliance and accuracy of accounting vouchers (including attached original vouchers).

10. Undertake other tasks assigned by superiors.

Construction Project Accounting Job Responsibilities:

1. Conscientiously implement the country's financial and economic guidelines, policies, laws, regulations and relevant regulations of the company, and safeguard the interests of the country and the company.

2. Responsible for the preparation of financial plans, strict control of costs and expenses, and timely reflection of the implementation of the plan.

3. Responsible for accounting, establishing accounting accounts, and achieving timely and clear accounting.

4. Responsible for collecting project payments and clearing all kinds of creditor's rights and debts in a timely manner.

5. Responsible for handling tax declarations and settlement of company fees, and handling the payment handover.

6. Responsible for the compliance of employees' wages, and handle the prepayment and settlement of unplanned employment.

7. Responsible for participating in the inventory of inventory materials to ensure that the accounts are consistent and the accounts are consistent.

8. Responsible for compiling accounting statements on time, using accounting data, and carrying out analysis of production and business activities.

9. Responsible for the binding and storage of accounting files, and conscientiously handle the procedures for reading and handing over as required.

Engineering accounting process and accounting entries: when reporting output value: borrowing:

Accounts receivable, credit: project settlement; When the contract cost is confirmed: borrowed:

Cost of main business - construction - gross profit of contract, credit: income from main business. The bookkeeping process of engineering accounting:

Voucher preparation - voucher review - bookkeeping - reconciliation - other system settlement - general ledger system settlement.

Construction engineering accounting process and accounting entries:

1.Construction costs include both direct and indirect costs.

Direct cost items include: 1) labor costs, 2) material costs, 3) machinery usage costs, and 4) other direct costs.

When the direct cost is incurred, it is directly included in the detailed account of "project construction - contract cost"; When the overhead costs are incurred, they are included in the "construction - overhead", and the allocation at the end of the period is transferred to the "construction - contract costs".

2. The construction enterprise shall settle the project price with the construction unit according to the provisions of the contract, and shall submit the "project price settlement bill" to the construction unit, also known as the "mid-term payment application form".

After the audit of the supervising engineer and the approval of the construction unit, the accountant of the construction enterprise shall prepare the accounting voucher with the approved "project price settlement bill" as the original voucher.

Accounting Treatment:

Debit: accounts receivable;

Credit: Project Settlement;

Borrow: business tax and surcharge;

Credit: Taxes payable - business tax, urban construction tax, education surcharge payable.

Note: Do not misunderstand "project settlement" as income, "project settlement" is a liability account, not a profit and loss account. The tax payable is calculated according to the caliber of the tax law, and the tax payable can only indicate the occurrence of turnover, not the occurrence of income, and there is a difference between the two.

3. When the construction unit pays the project price, the accounting treatment of the construction enterprise:

Borrow: bank deposit;

Credit: Accounts receivable.

Note: Accounting income should not be recognized for the collection of project payments.

Summary. The specific work of project accounting is completed in the financial office software, and the work content includes: 1. Assist the project manager to complete the accounting business of the project and the income and expenditure of expenses; 2. Abide by the relevant national financial laws and regulations and the rules and regulations of the company and the department; 3. Handle the accounting business of the project in a timely and accurate manner, and review its legality and reasonableness; 4. Handle the tax procedures related to the project; 5. Responsible for the custody and use of the special seal of the project.

The recruitment conditions for project accounting are: 1. College degree or above in accounting related majors; 2. Serious and meticulous, hard-working, and have good professional ethics; 3. Quick thinking, good at summarizing work experience; 4. Proficient in the use of financial office software; 5. Good communication skills; 6. Have a primary accounting qualification certificate.

The specific work of project accounting is completed in the financial office software, and the work content includes: 1. Assist the project manager to complete the accounting business of the project and the income and expenditure of the travel expenses; 2. Abide by the relevant national financial laws and regulations and the rules and regulations of the company and the department; 3. Handle the accounting business of the project in a timely and accurate manner, and review its legality and reasonableness; 4. Handle the tax procedures related to the project; 5. Responsible for the custody and use of the special seal of the project. The recruitment conditions for Project Accountant are:

1. No college degree or above in accounting related majors; 2. Serious and meticulous, hard-working, and have good professional ethics; 3. Quick thinking, good at summarizing work experience; 4. Proficient in the use of financial office software; 5. Good communication skills; 6. Have a primary accounting qualification certificate.

What exactly is the project accounting workflow?

1. Review all kinds of original vouchers, and prepare accounting vouchers after reviewing and approving the chaos bureau. 2. Register various detailed ledgers according to accounting vouchers. 3. Summarize all the accounting vouchers, prepare the summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Responsible for the settlement and reconciliation of the account book. 5. Prepare relevant accounting statements and analyze and explain. 6. Bind the accounting information into a book and keep it properly.