Tip 1: How to keep records in construction
Tip 1: How to keep records in construction
To properly maintain accounting and tax accountingaccounting in construction, it is necessary to take into account the specifics of this industry and apply regulatory documents regulating the procedure for recording business transactions in the accounting of construction organizations.
Instructions
1
Develop and approve the order of the headaccounting policy taking into account the specification of the construction organization. Define the procedure for recording expenses in the document. Establish also the procedure and timing of the inventory of property.
2
Design separate units (branches) intax inspection at the location of construction sites, if the construction sites of the organization are located in different regions. Define the order and timing of the transfer of primary documents from these units.
3
Use to fix the perfecteconomic operations Typical unified forms of primary documents operating in construction (Decree of the State Statistics Committee of 11.11.1999 No. 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work").
4
Reflect the research,development of accounting in the following transactions: - Debit account 08 "Investments in non-current assets", Account credit 60 "Settlements with suppliers and contractors" - expenses for acquisition of intangible assets are accounted for - Debit account 04 "Intangible assets", Account credit 08 "Investments in non-current assets" - intangible assets are taken into account.
5
Include in the tax accounting costs for scientificresearch and development work in the composition of other expenses evenly within one year, provided they are used in production from the first day of the month following the month in which such studies are completed (Article 262 of the Tax Code of the Russian Federation).
6
Reflect the costs for each object in the compositionwork in progress from the beginning of works until the end of construction (PBU 2/94 "Accounting contracts (contracts) for capital construction"), if the organization performs work under the contract of work.
7
Consider the costs of the object on account 20"The main production, if the organization is a contractor or an investor. Open to this account a sub-account in the context of each customer and construction object. Write down, upon completion of construction, the cost of the facility to account 43 "Finished Products".
8
Keep a record of costs on account 08 "Investment innon-current assets "if the organization is a developer. After completion of works, write down the cost of the object by posting: Debit account 01 "Fixed assets", Account credit 08 "Investments in non-current assets."
Tip 2: How to keep track of construction
The funds expended on any significantenterprise are subject to mandatory accounting. Especially when it comes to such an important moment as construction. You do not even need to be an accountant to make the necessary calculations, it's enough just to carefully consider all aspects.
Instructions
1
Draw in the notebook the columns "Consumption, material,quantity "or create a similar file in the computer. You can easily enter the purchased tools or materials and see your expenses for each specific period of time.
2
If you represent a legal entity that is obliged to pay various construction taxes, then do not forget to include them in a separate column.
3
The situation is more complicated with the wages of workers. The remuneration of specialists is usually fixed and can be included immediately in the calculation, if each executor agrees with the indicated amount. But low-skilled workers are sometimes employed in the course of construction work. Their pay for work is often unstable and varies in the small or medium range from the salary of a specialist. Therefore, record the cost of salaries for ancillary workers last.
4
Provide possible force majeureThe circumstances that may lead to losses during construction. For example, the detection of defects in materials, which in consequence are not suitable. Add their cost to the final expense indicators.
5
Any construction, in addition to labor costs andmaterials, requires the organization at the construction site of amenities for builders: toilets, mobile dining rooms, light and so on. Consider the amounts spent for this in the column "Related costs".
6
When implementing your company's builtobject summarize all costs and add the desired level of profit. Compare the received price per square meter of area with the average market, if necessary, adjust. If, after adjustment, the profit is significantly less than expected or there will be no profit at all, consider your mistakes and do not repeat them again. It is not necessary, for example, to hire a specialist, most of the working time of which remains unclaimed. If the volume of work is small and the forecasted profit is low, then it is entirely possible to keep the accounts department on its own.
Tip 3: How to record a contract in the accounting
Agreement contract is an organization with a natural person who is not an individual entrepreneur, to perform one-time work. If your firm has concluded such a contract, then accounting it should be reflected as follows.
Instructions
1
Issue an act of work performed on the basis of the contract contract. The document must be signed by an individualand the head of the unit where the work was performed, was approved by the director or his deputy for the administrative and economic part. The amount of payment must be indicated in the certificate.
2
Calculate remuneration based on the act of work performed and the contract contract. In the accounting accounting issue a payroll: - The debit of account 20 "The main production" (23 "Auxiliary production", 25 "General production expenses", 26 "General production expenses", Account credit 76 sub-account 5 "Other settlements with different debtors and creditors" - the person is paid for the work performed on agreement contract.
3
Calculate the personal income tax at a rate of 13% of the amount of accrued interest. Apply in the accounting accounting Postings: - Debit account 76 sub-account 5 "Other settlements with different debtors and creditors", Credit 68 sub-account 4 "Personal income taxes" - the personal income tax was charged on a fee.
4
Accrue insurance premiums on a single socialtax for transfer to the Pension Fund, the Federal Fund of Mandatory Medical Insurance, the Territorial Fund of Mandatory Medical Insurance. Deductions from payments under contracts contract The Social Insurance Fund is not produced(paragraph 3 of Article 238 of the Tax Code of the Russian Federation). You will charge the accruals with the postings: - Debit account 20 "Main production" (23 "Auxiliary production", 25 "General production expenses", 26 "General production expenses", Account credit 69 "Settlements on social insurance and collateral".
5
Make a payment from the cash deskto an individual: - Debit account 76 sub-account 5 "Other settlements with different debtors and creditors", Credit account 50 "Cashier" - paid from the cash desk to a remuneration to an individual. Reflect in the tax accounting contract payments contract as part of labor costs in accordance with paragraph 21 of Article 255 of the Tax Code of the Russian Federation.
Tip 4: How to keep a record of fixed assets
To carry out economic activities, the heads of organizations use the basic facilities, that is, those assets that have a long useful life. These objects are not intended for resale. If the balance sheet of the enterprise includes property, the accountant must Registration fixed assets.
Instructions
1
Basic facilities can be purchased in various ways. This can be income from the founders in the form of a contribution to the authorized capital; objects can be built by the organization; received by free transfer; purchased from the supplier. Any method should be documented, that is, only on the basis of supporting documents, the accountant has the right to make a record in the accounting RegistrationE.
2
Commissioning of the main facilities occurs on the basis of the order of the head. In addition to this administrative document, draw up an act of acceptance and transfer of the OS, which has a uniform form No.ОС-1.
3
When putting an object into operation, assign itInventory number and issue an inventory card in the form No.ОС-6. The procedure for assigning a number must be formed by the head of the organization and approved in Registrationpolicy.
4
If the principal is received from the founder,the initial cost is determined at the shareholders' meeting by agreement with other participants of the organization. The decision is made in the form of a protocol. In the accounting RegistrationYou do not have to make a record:- D75 sub-account "Settlements on contributions to the authorized capital" K80 - reflects the debt of the founder of deposits - D08 K75 sub-account "Settlements on contributions to authorized capital" - reflects the flow of OS into the authorized capital - D01 K08 - the OS was put into operation.
5
If the main facilities built by the organization, the original costconsists of all the costs that went into the production of the object (for example, the cost of materials, the wages of workers engaged in production, etc.) In the accounting RegistrationDo not reflect these operations as follows:- D08 K10 - depreciation of materials for the construction of the OS, - D08 K70 - wage for employees engaged in the construction of the OS, - D01 K08 - the OS was put into operation.
6
When purchasing objects from the supplier, makeWiring: - D07 K60 - reflects the accrual of payment to the supplier for the OS - D07 K23, 60 or 76 - reflects the cost of OS delivery - D01 K08 - the OS was put into operation.
7
Monthly you must accrue depreciation, thenis to transfer the value of the object to the produced products. Depreciation charges can be determined in various ways: in a linear way, using the declining balance method, and by writing off the value by the useful life. The selected method is approved in Registrationpolicy of the organization. In the accounting RegistrationDo not depreciate as follows: - D20,23,44 K02 - Accumulated depreciation of the OS, - D02 K01 - depreciated amount of depreciation.
8
Retirement of fixed assets can be carried out for various reasons. For example, when selling, when renting, when written off due to the unsuitability of the main facilities. These operations are documented, that is, using the act and the order of the manager. In the accounting RegistrationDo not make any relevant entries. If unsuitable, reflect the following: - D01 subaccount "Disposal of the OS" K01 - the initial cost of the OS was written off - D02 K01 subaccount "Disposal of the OS" - the amount of depreciation deductions was written off - D91 K01 sub-account "Disposal of the OS - the residual value of the OS was written off.
9
If you sold the object, reflect to the above postings, add the entries: - D62 K91 - the receipt of proceeds from the OS sale is reflected; - D91 K68 - the "incoming" VAT is included.
Tip 5: How to reflect in the accounting of construction
To reflect construction in the accounting accounting The same accounts as in accounting Any other manufacturing enterprise. One of the features here is the need to reflect revenues and expenses separately for each construction site.
Instructions
1
Reflect the cost of materials in the accounting accounting When performing construction work from materialsOwn account: - Debit account 10 "Raw materials and materials", Account credit 60 "Settlements with suppliers" - take into account materials purchased for construction - Debit account 19 "VAT on purchased tangible assets", Account 60 "Settlements with suppliers" VAT is recorded on capital goods posted, -Debet account 20 "Basic production", Credit account 10 "Materials" - was written off actually expended materials for construction projects.
2
Write down in the debit of account 20 other expenses related to Construction these objects: on wages of the basic workers, on auxiliary manufactures, etc., having made posting: - Debit of account 20 "the Basic manufacture", the Account credit 70 "Wages" (23 "Auxiliary manufacture", 25 "General production expenses", 26 "General costs").
3
Make postings after completion of work on theobject of construction and delivery to its customer: - Debit account 62 "Settlements with buyers and customers", Account 90 credit "Sales" (sub account "Revenue") - the objects are handed over to the customer at estimated cost; - Debit account 90 "Sales" (sub-account "Cost"), Credit account 20 "Primary production" - the cost of the executed orders in the context of each of them was written off.
4
Determine revenue for individual jobs performedOr for the construction site as a whole. In this case, calculate the difference between the amount of work performed during the accounting period and the costs incurred by them.
5
If the customer delivers individual materials for construction, reflect in the accounting accounting Construction of such an object as followswiring: - Debit account 41 "Goods", Credit account 60 "Settlements with suppliers" - accounted for building materials - Debit account 19 "VAT on purchased material resources", Credit account 60 - reflected VAT on inventory records - Debit account 60, Credit account 51 "Settlement account" - payment for delivery of construction materials - Debit account 62 "Settlements with suppliers and contractors", Account 90 credit "Sales" (sub account "Revenue") - accounted for revenue for construction materials - Debit account 90 "Sales" Credit account 41 "Goods" - the cost of materials is written off.
6
Write down further the materials received from the customer,as well as other expenses for the construction of the facility, to the expense accounts in the usual manner. When compiling the acts performed by the estimated cost, the cost of the materials of the customer is reflected in them in a separate line "Return of materials" (after the line "Total") and reduces the estimated cost of construction and installation work.
