Reflect the cost of materials in accounting, accounting for construction works from the materials of our acquisition transactions: the Debit account 10 "Raw materials" Credit account 60 "Calculations with suppliers" is considered acquired for construction materials;- Debit of account 19 "VAT on purchased material values," Credit account 60 "Calculations with suppliers" - accounted for VAT on the invoiced building materials;-the Debit account 20 "Primary production" Credit of account 10 "Materials" - written off are actually spent materials on construction projects.
Write off in the debit account 20 other costs associated with the construction of these objects: wages basic workers, auxiliary production, etc., making the transaction:- Debit of account 20 "Primary production" Credit account 70 "Wages" (23 "Auxiliary manufacture", 25 "General production costs", 26 "General expenses").
Make transactions after the completion of works at the construction site and deliver them to the customer: - Debit of account 62 "Settlements with buyers and customers", Credit of account 90 "Sales" (sub-account "Revenue") - objects delivered to the customer for the estimated cost; the Debit of account 90 "Sales" (the subaccount "Cost"), the Credit of account 20 "Primary production" - written off cost of completed orders in the context of each of them.
Determine the income for individual work or in the construction project as a whole. In this case, calculate the difference between the amount of work performed during the accounting period and attributable to them costs.
If the customer supplies to the construction site, the materials, reflect in accounting the accounting the construction of this object the following transactions: the Debit of account 41 "Goods" Credit account 60 "Calculations with suppliers" - takes into account the building materials;- the Debit of account 19 "the VAT on the acquired material resources", Credit of account 60 - VAT is reflected in the posted materials; the Debit 60, the Credit of account 51 "Settlement account" paid for the supply of building materials;- the Debit of account 62 "Settlements with suppliers and contractors", Credit of account 90 "Sales" (sub-account "Revenue") is considered a revenue for the building materials;- the Debit of account 90 "Sales", Credit of account 41 "Goods" - charged the cost of materials.
Sleep is further received from the customer materials, and other expenses for the construction of the facility, to cost accounts in the usual manner. In the preparation of acts of performed works for the estimated cost, the cost of materials of the customer is reflected in a separate line "Return materials" (after the line "total") and reduces the estimated cost of construction and installation works.