"Don't panic at all", accounting and accounting treatment in the construction industry are explained in detail, and financial collection is fast.
Secondly, the operation process of the construction industry is complex, involving many accounting aspects, and it is impossible to grasp the overall thinking. And most people are not familiar with these projects.
"Don't panic at all", accounting and accounting treatment in the construction industry are explained in detail, and financial collection is fast.
The following small series presents a flow chart of accounting treatment in the construction industry:
"Don't panic at all", accounting and accounting treatment in the construction industry are explained in detail, and financial collection is fast.
Next, Bian Xiao continued to share with you the daily expenses of the construction industry and the accounting treatment of construction costs.
(1) The labor contract price of supplier A: RMB 9,000,000, and the monthly labor fee is RMB 4,500,000, which is accrued and included in the cost. The actual payment in that month was 3.6 million yuan, paid by bank deposit.
Borrow: project construction-contract cost-labor cost is 4.5 million yuan.
Loan: accounts payable-labor cost-supplier A4.5 million.
Debit: accounts payable-labor cost-supplier A3.6 million.
Loan: 3.6 million yuan in bank deposit.
(2) The equipment department transferred 2 million yuan to Mufangzi (4 belongs to turnover materials), which was owed; All the goods in the current month are delivered out of the warehouse, and the amortization amount in the current period is amortized in proportion to the output value and included in the cost.
Borrow: revolving materials-wooden houses-2 million in the warehouse.
Loan: accounts payable-2 million for the equipment department.
Borrow: Turnover materials-2 million in use.
Loan: turnover materials-wooden house-inventory of 2 million yuan.
"Don't panic at all", accounting and accounting treatment in the construction industry are explained in detail, and financial collection is fast.
"Don't panic at all", accounting and accounting treatment in the construction industry are explained in detail, and financial collection is fast.
Assuming that the tax surcharge is 1.8 million, the current profit of the project = gross profit-tax = 852,000, and then make an entry:
When confirming gross profit:
Debit: main business cost 782
Project construction-contract gross profit 87
Loan: income from main business 869
When carrying forward income:
Debit: income from main business 869
Loan: This year's profit is 869.