when a project starts or an enterprise is newly established, it is faced with the problem of establishing new accounts. It is not difficult to set up a new account. Usually, we should think about the setting of accounting subjects first. When making vouchers, you should think about how to set up detailed subject series for each subject. It is better to use supplementary accounting or to set detailed accounts directly under accounting subjects.
under normal circumstances, if there are many units, departments and projects involved, supplementary accounting method should be adopted (it can be adopted separately according to the actual situation of each accounting subject, and it is not necessary to have both). Otherwise, detailed accounts should be set directly under the accounting subjects to simplify the workload. Under normal circumstances, it is more appropriate to use auxiliary accounting for the accounts of the company's headquarters (involving many companies, many projects and more stable departments), while it is better to set detailed accounts directly under the accounting subjects for a single project account.
according to the different management of each company, the financial accounting and management of construction enterprises can be divided into centralized management of the headquarters (centralized management, in which the company directly prepares financial statements) and separate management of projects (decentralized management, in which the company headquarters summarizes statements). The enterprise company that adopts centralized management of this department has only one account set, and all the accounts of the projects are handled in the same account set of the company. Each project is only responsible for preparing the project cost report and analyzing the project cost. Decentralized management is to set up separate account sets for each project of the company. Each independent project has a separate bank account number and carries out related accounting treatment separately, and prepares financial accounting statements. Finally, the company headquarters will summarize the financial statements of various projects.
The advantage of centralization is that the company headquarters can keep abreast of the cost of various projects of the company at any time, and implement real-time monitoring and dynamic management of the cost of each project, which is conducive to strengthening financial management of the company. It is suitable for enterprises with many projects in the company headquarters and nearby. The disadvantage is that the accounting data of foreign projects may not be timely, and the financial status of the company can not be accurately and timely < P >; It is not conducive to tax planning of construction enterprises.
the advantage of decentralization is that it lightens the accounting work of the company's headquarters, which is conducive to the timely and accurate reflection of the financial situation of each project department and the tax planning of the company. The disadvantage is that it is easy to cause excessive power of project managers and breed corruption. If the project financial personnel can't play a good supervisory role and are in a strong position in management, it is not conducive to the financial management of the company. Decentralization requires the company to appoint project financial personnel. Financial personnel are assessed by the company, but they should have considerable power and maintain good professional ethics. It is suitable for construction enterprises with many foreign projects.
no matter which method is adopted, we should pay attention to strengthening the financial management of the company and the project, and give full play to the accounting, supervision and reflection functions of the financial department.
second, the setting of accounting subjects and accounting content
construction enterprises have certain particularity, which is very different from the majority of production enterprises. Especially in cost accounting and income confirmation, it is very different from product sales enterprises. This post only discusses the accounting treatment of construction enterprises stipulated in the construction contract law, and the same accounting as that of productive enterprises is not discussed here.
(1) Engineering construction is equivalent to the subject of "production cost" of production enterprises. Mainly accounting for the cost and gross profit of each project. Two secondary detail accounts, Contract Cost and Gross Profit, are set up below.
1. project construction-contract cost, accounting project contract cost under contract cost, Set the following detailed accounts: (1) labor cost (project/department accounting), (2) material cost (project/department accounting), (3) machinery use fee (project/department accounting)
, (4) other direct cost (project/department accounting), (5) subcontracting cost (project/department accounting) and (6) indirect cost
. Department accounting) employee welfare expenses (project/department accounting) fixed assets use fees (project/department accounting) amortization of low-value consumables (project/department accounting) office expenses (project/department accounting) travel expenses (project/department accounting) property insurance fees (project/department accounting) engineering warranty fees (project/department accounting) sewage charges (project/ Department accounting)
labor protection fee (project/department accounting)
inspection and test fee (project/department accounting)
management fee of other units (project/department accounting)
material sorting and sporadic freight (project/department accounting)
shortage and damage of materials and materials (project/department accounting)
heating fee (heating fee) In particular, indirect costs, some unnecessary can not be set.
(II) Mechanical Operation This subject is mainly aimed at the accounting of the expenses incurred by the construction enterprises that have a separate equipment management department to provide equipment for each project and the internal settlement. It is equivalent to the "auxiliary production cost" subject of manufacturing unemployment. Conditional units can set up stand-alone accounting for the company's equipment, and accurately calculate the consumption cost of each large or major equipment and each machine shift.
in general, The following detailed accounts should be set:
wages and surcharges (department/equipment accounting)
fuel and power (department/equipment accounting)
depreciation expenses (department/equipment accounting)
accessories and repair expenses (department/equipment accounting)
indirect expenses (department/equipment accounting)
(3) accounts receivable. Accounts receivable for sales (accounting by current units) account for sales payment of products receivable by construction enterprises
3. Accounts receivable for quality assurance funds (accounting by current units) According to the contract and settlement of the project quality assurance funds withheld by the owner, it is best to set an expiration date.
(4) Accounts payable
1. Accounts payable for purchases (accounting by current units) account for accounts payable for purchases and equipment.
2. Accounting for subcontracted funds payable (accounting by current company)
3. Accounting for estimated accounts payable (accounting by current company) accounts for estimated accounts (including estimated accounts for materials and estimated accounts for subcontracted projects).
4. The quality guarantee payable (accounting by current companies) is used to calculate the quality guarantee payable to subcontractors, and it is best to set an expiration date.
(5) project settlement (current unit/project accounting) accounts for the amount settled according to the visa information of the owner's progress report or the project.
(6) main business income (the following detailed accounts are not required for manual accounts, Just set detailed accounts according to the project)
Accounting treatment of cost:
Distribution of salary and bonus:
Borrowing: engineering construction-contract cost-labor cost (salary and bonus for production workers)
Mechanical operation-salary and additional (salary and bonus for pilots)
Engineering construction-contract cost-indirect cost-salary of management personnel (salary of management personnel in the project department) Content
Collecting raw materials
Borrowing: engineering construction-contract cost-material fee
Loan: raw materials
Settlement of machine shift fee:
Borrowing: engineering construction-contract cost-machinery use fee
Loan: accounts payable (external unit)
Mechanical operation (machine shift provided by internal equipment management department) < Payment -XX company
When collecting:
Borrow: project construction-contract cost-material cost
Loan: raw materials-materials supplied by Party A XX
Accounting treatment of tax withheld by the owner:
Borrow: tax payable -XX tax payable
Loan: accounts receivable-project receivable-XX company
Project.
accounting treatment of entrusted processing materials (suitable for entrusted projects such as steel structure fabrication)
When allocating materials:
Borrow: entrusted processing materials
Loan: raw materials -XX materials
When paying processing fees:
Borrow: entrusted processing materials
Loan: bank deposit (accounts payable)
Recover processing materials:
2. Special topic of subcontracting accounting
Engineering subcontracting and labor subcontracting are common in construction enterprises. Labor subcontracting is relatively simple and accounting is relatively simple, so I won't make a specific introduction here.
Project subcontracting involves not only the project cost, but also the accounting with the other party and some contacts with the owner. Usually, the subcontractor participates in the project construction in the name of the general contractor, but because there are many specific situations to be faced in the project, it is also necessary to settle accounts with the general contractor in time.
under normal circumstances, the general contractor will require the subcontractor to prepare the project image progress report according to the project image progress, which will be reviewed by the general contractor and then paid after deducting other related expenses.
The main accounting treatments involved are as follows:
1) Determination of subcontracting cost
The financial department of the general contractor shall allocate the project cost according to the approved project progress report. Usually, the requirements of the project progress report are not very strict. As long as it does not exceed the total contract amount, the financial department can make cost allocation according to the approved project progress report. At this time, the general contractor shall require the subcontractor to issue the Jian 'an invoice.
Borrowing: project cost-contract cost-subcontracting cost -XX project
Loan: accounts payable-subcontracting money payable -XX unit
2) Accounting for receiving materials by subcontractors
There are usually two ways to receive materials, one is to directly offset the project payment of subcontractors, and the other is to purchase raw materials from the general contractor, and the general contractor will make income or treat them as sales. Usually, the first method is beneficial to tax planning. The second method is not advisable, unless the general contractor does have sales of this kind of raw materials, and it is impossible to distinguish whether these materials actually constitute engineering entities or sales. This point is more critical in the recognition of the tax bureau.
When collecting:
Borrow: accounts payable-subcontractors payable -XX company
Loan: raw materials -XX materials
Handling of materials collected by subcontractors:
Borrow: accounts payable-subcontractors payable -XX company
Loan: raw materials-materials supplied by Party A -XX materials
3).
debit: accounts payable-subcontracted funds payable -XX company
loan: bank deposit
4), settlement with subcontractors:
Many friends have asked what amount is recorded as the cost when settling with subcontractors. In fact, this problem can also be discussed to some extent, and many enterprises deal with it in different ways.
under normal circumstances, the general contractor shall allocate the amount of subcontracting costs = total settlement amount-taxes borne by subcontractors-management of subcontractors receivable, etc.
however, in the actual project, it should be noted that the materials collected by subcontractors can no longer be deducted from the above formula, because the raw materials collected by subcontractors constitute the project cost, and the profits and losses have been confirmed when the general contractor confirms the income. As an integral part of the gross profit of the project, the management fee charged by the general contractor does not need to be confirmed in the final amount of subcontracting settlement.
example: the contract amount of a project is 1 million yuan, and the settlement with the owner is 12 million yuan, of which 5 million yuan is subcontracted. The approved subcontractor's project progress is 4 million yuan. According to the subcontract, the general contractor collects 1% of the subcontractor's management fee, excluding business tax and additional 3.3% .
At this time, attention should be paid to the actual treatment:
①. The management fee collected should be deducted when settling accounts with the subcontractor, which is not reflected in the accounts.
②. The tax of subcontractors shall be deducted when settling accounts with subcontractors.
that is, the settlement amount of subcontractors should be = 5× (1-1%-3.3%) = 4,335, yuan
Finally, the cost of making up the difference:
Borrow: engineering cost-contract cost-subcontracting cost -XX project 335, yuan (4,335.5-4 yuan).