To determine the cost of construction work, accountants conduct a timely, complete and reliable reflection of all costs actually incurred. In the accounting department, construction costs are written off based on the rules approved by PBU 2/2008 (27). These costs are determined by the completed construction work and the capital costs attributable to them.
Instructions
Step 1
Display monthly for each construction object the total amount of actual costs with an indication of their estimated cost. Distribute all expenses according to certain items: materials, wages, operating costs of construction equipment, losses from marriage and other costs.
Step 2
Prepare a report on the consumption of basic materials used in construction, which is signed by the contractor, acting as the materially responsible person at the construction site. Write off material costs based on this report. To do this, open a loan on account 10.8 "Building materials" with correspondence on account 08.3 "Construction of fixed assets".
Step 3
Calculate the accrued wages for workers who are directly involved in construction and installation work. Indicate the number of man-hours worked. Write off the construction costs for labor remuneration to the credit of account 70 "Payments with personnel for labor remuneration" with the correspondence to account 08.3. The same accounts are used to write off the costs of wages to employees who are engaged in the maintenance of construction equipment.
Step 4
Determine the costs of the enterprise for the management and maintenance of construction works. These costs are written off by opening a loan on account 25 "General production expenses" and account 26 "General business expenses". Maintain analytical accounting for these accounts in special sheets, which are determined by industry guidelines.
Step 5
Write off the incurred construction costs due to marriage to the debit of account 28 "Marriage in production", and compensations to cover these costs are reflected in the credit of account 28. After comparing these values, determine the final amount of the loss from marriage and write off to the cost of construction work on account 08.3.
