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Introduction

1. Accounting, its functions and tasks

1.2 Accounting regulation

1.3 Accounting in construction organizations

2. Accounting in construction organizations

2.2 Accounting for construction contract costs

2.3 Accounting for fixed assets and material assets

2.4 Accounting for the cost of construction work

3. Accounting system in CJSC Denex

3.2 Analysis and evaluation of key performance indicators

3.3 Characteristics of accounting in the organization

3.4 Development of measures to improve the organization of accounting in CJSC Denex

Conclusion

List of used literature

Construction as a branch of the economy implies both the construction of new facilities and the restoration of existing ones through their current and major repairs, as well as reconstruction work.

Currently, the legal regulation of contractual relations of construction participants and, as a result, the features of accounting and tax accounting have acquired special meaning for business entities.

Due to changes in Russian legislation, a lot of mistakes made by accountants of construction organizations, which is confirmed by audit practice, the topic of the thesis is of particular relevance.

The purpose of this thesis is to develop recommendations for improving the setting of the accounting system at CJSC Denex. To achieve this goal, the following tasks were solved in the work:

1. the subject, method, tasks and forms of accounting are disclosed;

2. the normative regulation of accounting in the current Russian legislation is shown;

3. features of accounting in construction are shown;

4. the rules for reflecting capital investments and sources of their financing in the accounting records of construction organizations are disclosed; fixed assets and material assets; costs under a construction contract; the cost of construction work and determining the financial result of construction activities;

5. assessment of the main performance indicators of CJSC "Deneks" was carried out;

6. characterizes the accounting system at CJSC "Denex";

Thus, the subject of research is the accounting system; object - CJSC "Denex".

Graduate work written on 70 pages and consists of an introduction, three chapters, divided into paragraphs, a conclusion and a list of references..

1.1 Subject, method, tasks and forms of accounting

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.

The main tasks of accounting are:

Formation of complete and reliable information about the activities of the organization and its property status, necessary for internal users of financial statements - managers, founders, participants and owners of the organization's property, as well as external - investors, creditors and other users of financial statements;

Providing information necessary for internal and external users of financial statements to monitor compliance with the law Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Prevention of negative results of economic activities of the organization and identification of intra-economic reserves to ensure its financial stability.

Timely analysis of financial statements, generated according to accounting data, helps to prevent negative aspects in the economic activity of the organization, to identify unused reserves in order to further development organization and ensuring its financial stability.

Accounting records must be maintained by all legal entities operating in the territory of the Russian Federation. Other organizations and citizens, carrying out entrepreneurial activities, keep records and draw up reports in the manner prescribed by law.

If we summarize all the information about the requirements and assumptions governing the organization of accounting, we can highlight its fundamental principles. Principle - the initial, basic position of science, which predetermines all subsequent statements arising from it. These principles were formed on the basis of theory, practice and national traditions bookkeeping. Unlike the natural sciences, whose principles exist in nature regardless of the opinions of people, the principles of accounting are formed by people - specialists in the field of accounting.

Valuation;

Accrual (compliance);

materiality;

Prudence (accounting conservatism);

objectivity, etc.

The principle of valuation means that accounting reflects all the facts of economic activity that can have a monetary value. You can choose your own version of the valuation of assets, liabilities or performance results based on the possible options established by regulatory enactments.

The principle of accrual is that all facts of economic activity should be reflected in accounting and included in the reporting in the reporting period in which they took place. This principle ensures the comparability of the income and expenses of the organization, i.e. if an event affects the income or expenses of a certain period, then the result of this event should be recognized in the same period.

The principle of materiality is based on the mandatory reflection in the financial statements of such information, the inaccuracy or absence of which affects the financial results of an economic entity or its management decisions.

The principle of prudence (accounting conservatism) means that the accountant bases his professional judgment on the fact that income is recognized only when there is a reasonable certainty of their receipt, and expenses - when there is a reasonable possibility of their production.

The principle of objectivity means vocational training and accountant ethics. The accounting information generated by him should not be influenced by his subjective personal judgments. Reliable and verified information that corresponds to all the facts of the organization's economic activity is considered objective.

These principles serve as the basis for the general concept of accounting, the basis for the developed provisions for accounting and presentation of results. entrepreneurial activity business entity in the accounting (financial) statements.

In accordance with Article 3 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", the legislation of the Russian Federation on accounting consists of the named federal law, which establishes unified legal and methodological foundations organization and accounting in the Russian Federation, other federal laws, decrees of the President of the Russian Federation and resolutions of the Government of the Russian Federation.

Building the hierarchy of legislation on accounting, we get the following subordination of legislative acts:

Rice. 1.1 - System of accounting legislation

The main objectives of the legislation of the Russian Federation on accounting are:

Ensuring uniform accounting of property, liabilities and business transactions carried out by organizations;

Compilation and presentation of comparable and reliable information on the property status of organizations and their income and expenses, necessary for users of financial statements.

The general methodological management of accounting in the Russian Federation is carried out by the Government of the Russian Federation. The bodies that are granted the right to regulate accounting by federal laws, guided by the legislation of the Russian Federation, develop and approve, within their competence, binding on all organizations in the territory of the Russian Federation:

a) charts of accounts and instructions for their use. Thus, the Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n approved the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations and Instructions for its Application;

b) provisions (standards) on accounting that establish the principles, rules and methods for keeping accounting of business transactions by organizations, compiling and submitting financial statements;

c) other regulations and guidelines on accounting issues.

The Regulations on the Ministry of Finance of the Russian Federation, in particular, determine that the Ministry of Finance of Russia approves charts of accounts, standard forms of accounting and reporting, instructions for their use and the procedure for compiling reports. Orders of the Ministry of Finance of Russia approved all current accounting regulations:

Table 1.1 System of Accounting Regulations

Normative acts and guidelines on accounting issued by bodies that have been granted the right to regulate accounting by federal laws should not contradict the regulations and guidelines of the Ministry of Finance of the Russian Federation.

Organizations, guided by the legislation of the Russian Federation on accounting, regulations of the bodies regulating accounting, independently form their accounting policies based on their structure, industry and other features of their activities.

The accounting policy of an organization is the set of accounting methods adopted by it: primary observation, cost measurement, current grouping and final generalization of the facts of economic activity (clause 2, section I PBU 1/98).

Accounting methods include, according to the same source, methods of grouping and evaluating the facts of economic activity, paying off the value of assets, organizing document management, inventory, methods of using accounting accounts, systems of accounting registers, information processing and other relevant methods and techniques.

The accounting policy of any organization should be based on fundamental principles and accounting assumptions. To these basic economic principles adopted the following principles:

1) the principle of integrity, according to which accounting data constitute a single system that provides management of business processes;

2) the principle of property isolation, which implies that the property owned by the organization is accounted separately from the property of other legal entities held by this organization;

3) the principle of continuity - accounting is kept by the organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation. The entity itself will continue in operation for the foreseeable future and has no intention or need to liquidate or substantially reduce operations and, therefore, liabilities will be settled at in due course;

4) the principle of complete registration (completeness requirement) - all business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions;

5) the principle of documentation, according to which the facts are reflected in the accounting on the basis of the relevant primary documents;

6) the principle of temporal certainty of the facts of economic activity (the accrual principle), which implies that the facts of economic activity are recorded in the reporting period when they took place, regardless of the time of movement Money associated with these facts;

7) the principle of quantitative measurement and calculation of the facts of economic activity;

8) the principle of verifiability - information control;

9) the principle of consistency, which implies the identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the last calendar day of each month;

10) the principle of separation of current and capital costs (in the accounting of organizations, current costs for the production of products and capital investments are accounted for separately);

11) the principle of interpretability (accounting information must be clear, that is, it can be subjected to interpretation and analysis);

12) the principle of prudence (willingness to recognize in accounting more expenses and liabilities than possible income and assets, without allowing the creation of hidden reserves);

13) the principle of priority of content over form - reflection in accounting of factors of economic activity based not so much on their legal form how much of the economic content of the facts and business conditions;

14) the principle of rationality (rational accounting based on the conditions of economic activity and the size of the organization).

Some of these principles are given in paragraph 7 of section II of PBU 1/98, others follow from the theory and centuries-old practice of accounting and are enshrined in various conceptual documents in the field of accounting.

It is also assumed (clause 6, section II PBU 1/98) that the accounting policy adopted by the organization is applied consistently from one reporting year to another, that is, the need for changes made to the accounting policy should be justified and supported by the results of an analysis of the current economic situation.

The development of an accounting policy is a complex multi-stage process, the importance of which cannot be underestimated. Automatic duplication of accounting policies from one reporting period to another is not only inefficient, but also dangerous, since the changed economic situation, changes in the external and internal environment of the organization can cause a deterioration in the financial condition of the organization if the accounting policy is not adjusted.

The responsibility for the formation of accounting policies lies with the head of the organization and the chief accountant, but this work should not be fully entrusted to them. In the development of individual elements of accounting policies, especially on preparatory stage all divisions of the enterprise can participate.

The following steps can be distinguished in the development of an accounting policy.

I. Comprehensive assessment of the organization's environment

Evaluation of the existing document management system: efficiency; rapidity; execution of the schedule;

Evaluation of the applied working chart of accounts: sufficiency; compliance with the regulatory framework;

Analysis of the forms of primary accounting documents used: necessity; authenticity; availability of necessary details; completeness of information; the materiality of the data contained in the form; the complexity of filling; readability;

Analysis of document forms for internal accounting reporting: necessity; authenticity; completeness of information; the materiality of the data contained in the form; the complexity of filling; readability; frequency of compilation;

Assessment of the existing procedure for conducting an inventory of assets and liabilities of the organization: completeness of information; frequency of holding; composition of the inventory commission;

Examination of methods for assessing assets and liabilities: compliance with the regulatory framework; compliance with the goals of the organization; examination of the internal control and audit system; efficiency; adequacy; efficiency.

II. Development of changes to the current accounting policy

III. Implementation and application control

According to clause 9, section II of PBU 1/98, the accounting policy adopted by the organization is subject to registration by the relevant organizational and administrative documentation (orders, instructions, etc.) of the organization.

The accounting methods chosen by the organization when forming the accounting policy are applied in accordance with paragraph 10 of section II of PBU 1/98 from January 1 of the year following the year of approval of the relevant organizational and administrative document. At the same time, they are applied by all branches, representative offices and other divisions of the organization (including those allocated to a separate balance sheet), regardless of their location.

The newly created organization draws up the chosen accounting policy before the first publication of financial statements, but no later than 90 days from the date of acquisition of the rights of a legal entity (state registration). The accounting policy adopted by the newly created organization is considered applicable from the date of acquisition of the rights of a legal entity (state registration).

The accounting policy of the organization must, in accordance with clause 5, section II of PBU 1/98, be formed by the chief accountant (accountant) of the organization on the basis of PBU 1/98 and approved by the head of the organization. It is drawn up in the form of a package of interrelated documents, each of which is its integral part. Accounting policy includes:

Working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents used to register the facts of economic activity, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

The procedure for conducting an inventory of the assets and liabilities of the organization;

Methods for valuation of assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization of accounting.

A change in the accounting policy of an organization, in accordance with Section IV of PBU 1/98, can be made in the following cases:

Changes in the legislation of the Russian Federation or accounting regulations;

Development by the organization of new ways of accounting. The use of a new method of accounting implies a more reliable presentation of the facts of economic activity in the accounting and reporting of the organization or a lower labor intensity of the accounting process without reducing the degree of information reliability;

Significant change in operating conditions. Significant change the conditions of the organization's activities may be associated with reorganization, change of owners, changes in activities, etc.

It is not considered a change in the accounting policy to approve the method of accounting for the facts of economic activity that differ in essence from the facts that took place earlier, or arose for the first time in the activities of the organization. Such an addition to an accounting policy, due to the fact that it is not considered a change, can be made during the reporting year.

A change in accounting policy must be justified and formalized by an order (instruction, etc.) of the head of the organization.

A change in accounting policy should be introduced from January 1 of the year (beginning of the financial year) following the year of its approval by the relevant organizational and administrative document.

The effects of changes in accounting policies that have, or may have, a significant effect on the entity's financial position, cash flows or financial performance are measured in monetary terms. The assessment in monetary terms of the consequences of changes in accounting policies is made using financial and economic analysis tools based on data verified by the organization as of the date from which the changed accounting method is applied.

The consequences of a change in accounting policy, caused, in turn, by a change in the legislation of the Russian Federation or accounting regulations, are reflected in accounting and reporting in the manner prescribed by the relevant legislation or regulation.

Otherwise, they are reflected in the financial statements based on the requirement to present numerical indicators for at least two years. The exceptions are cases where a monetary estimate of these effects for periods prior to the reporting period cannot be made with sufficient reliability.

Subject to the specified requirement to reflect the consequences of a change in accounting policy, one should proceed from the assumption that the changed method of accounting was applied from the first moment of occurrence of the facts of economic activity of this type. The reflection of the consequences of a change in accounting policy consists in adjusting the relevant data included in the financial statements for the reporting period for the periods preceding the reporting period.

These adjustments are reflected only in the financial statements. At the same time, no Accounts are not produced.

In cases where a monetary assessment of the consequences of a change in accounting policies in relation to periods preceding the reporting period cannot be made with sufficient reliability, the changed method of accounting is applied to the relevant facts of economic activity that occurred only after the introduction of such a method.

Changes in accounting policies that have had or may have a significant impact on the financial position, cash flow or financial performance of the organization are subject to separate disclosure in the financial statements (namely, in explanatory note to the report). Information about them should, at a minimum, include:

The reason for the change in accounting policy;

Assessment of the consequences of changes in monetary terms (in relation to the reporting year and each other period, the data for which are included in the financial statements for the reporting year);

An indication that the corresponding data of the periods preceding the reporting year included in the financial statements for the reporting year have been adjusted.

Changes in the accounting policy for the year following the reporting year are announced in the explanatory note to the financial statements of the organization.

By its legal nature, an agreement under which a professional developer organization (hereinafter referred to as the customer) is involved in the construction process is a kind of intermediary agreement with common elements of a paid services agreement. The customer is involved in the implementation of an investment project when the investor himself, due to specifics or for some other reason, is not able to perform the functions of a developer on his own, without having the necessary material and technical base, qualified labor resources, etc.

Thus, the contract for the performance of the functions of the customer is a complex contract that combines elements of an agency contract and a contract for the provision of services.

Under a contract for the provision of services for a fee, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services (Article 779 of the Civil Code of the Russian Federation).

An agency agreement is a special kind of contract for the provision of services for a fee. Under an agency agreement, one party (agent) undertakes, for a fee, to perform legal and other actions on behalf of the other party (principal) on its own behalf, but at the expense of the principal, or on behalf and at the expense of the principal (Article 1005 of the Civil Code of the Russian Federation). Since in the vast majority of cases, the customer, performing the task of the investor, acts on his own behalf, but in the interests and at the expense of the investor, to such an agreement by virtue of Art. 1011 of the Civil Code of the Russian Federation, the rules of the commission agreement established by Art. Art. 990 - 1004 of the Civil Code of the Russian Federation. At the same time, in a transaction made by an agent with a third party on its own behalf and at the expense of the principal, the agent acquires rights and becomes obligated in all cases, even if the principal was named in the transaction or entered into direct relations with the third party to execute the transaction.

In turn, the agent (customer) is not entitled to refuse to transfer to the principal (investor) rights under transactions with a third party, even if the investor has not fulfilled its obligations to the customer (this position, in particular, is confirmed by paragraphs 2, 10 of the Information Letter Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2004 No. 85 "Overview of the practice of resolving disputes under a commission agreement").

Accounting in construction has a number of specific traits caused by the peculiarities of the organization and economics of construction production.

Accounting in construction should take into account the features of construction products:

Accounting in construction reflects the procedure for pricing in construction and accounting for the cost of construction work, as well as a rather complex, usually multi-stage, system of settlements between participants in the construction process of a real estate object.

Accounting in construction, its organization and maintenance, should focus not only on general rules accounting, but also documents and guidance materials reflecting its specifics:

1. Federal Law No. 39-FZ of February 25, 1999 "On investment activity in the Russian Federation carried out in the form of capital investments";

2. Regulations on accounting "Accounting for agreements (contracts) for capital construction" PBU 2/94, approved by order of the Ministry of Finance of the Russian Federation of December 20, 1994 No. 167;

3. Regulations on accounting for long-term investments, brought by the letter of the Ministry of Finance of the Russian Federation of December 30, 1993 No. 160;

4. Instructions on the procedure for compiling statistical reporting on capital construction, approved by the State Statistics Committee of the Russian Federation on September 24, 1993 No. 185.

All of the above features and difficulties make it impossible to maintain accounting in construction using standard accounting automation programs.

2.1 Structure and reflection in the accounting of capital investments and sources of their financing

When organizing capital construction, the main actor is a builder. In accordance with the Town Planning Code of the Russian Federation, a developer is an individual or legal entity that provides construction, reconstruction, overhaul of capital construction facilities on its land plot, as well as engineering surveys, preparation of project documentation for their construction, reconstruction, overhaul. The developer has the right to carry out construction and construction control independently or with the involvement of third parties. Third parties (contractors) may be involved in the construction by the developer himself or by the customer authorized by him. Construction control can also be carried out by the developer or customer. Thus, building relationships between the developer and the customer is an important link in the chain of relationships between all participants in the construction. Consider who should keep accounting for the costs of building an object.

Currently, there are two approaches to the accounting procedure for capital investments: formal and based on professional judgment. The formal approach is based on the current regulatory documents. Such documents include the Regulation on Accounting for Long-Term Investments, approved by the Order of the Ministry of Finance of Russia No. 160 dated December 30, 1993 (hereinafter referred to as the Regulation). In accordance with clause 1.4 of the Regulations, the developer maintains accounting records of costs incurred during construction. However, the concept of "developer" given in this document, as well as in PBU 2/94, coincides with the concept of "customer" in accordance with the Federal Law of February 25, 1999 No. 39-FZ "On investment activities in the Russian Federation, carried out in the form of capital investments" . "Builder" (according to PBU 2/94) and "customer" (according to Law N 39-FZ) is a person authorized by the investor to implement investment projects. Considering that the Federal Law is a document more than high level, and also adopted later, we can conclude that the "developer" (according to PBU) is today's "customer".

Thus, according to the Regulation, the accounting of construction costs must be maintained by the customer. This approach can also be applied to shared construction, motivated by the fact that during construction a single center for accounting for the costs of building an object is needed in order to further distribute them among all investors in accordance with their share in the constructed object.

The formal approach has a number of serious shortcomings.

1. In accordance with the Chart of Accounts, account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets. Therefore, this account can only be used by the developer or organizations that finance construction within their share (in case of shared construction). In this case, the developer performs the functions of the customer on his own and builds only for himself. If there is more than one investor and a single cost center, this account cannot be used. For investors, funds transferred for construction to the customer are accounted for as receivables, and not as own capital investments, despite the fact that these funds can already be mastered. With the customer, these funds are accounted for as capital investments, although upon completion of construction, the object will not be taken into account in his balance sheet. As a result financial statements everyone is distorted.

2. The customer performs a specific list of functions within the framework of a civil law transaction. The transaction is formalized by an agreement bearing signs of paid services and agency services. Such business transactions have their own procedure for reflection in accounting and tax accounting. This procedure is not related to the maintenance of account 08.

3. Accounting for construction costs with the customer does not allow using the right of the developer, as well as each taxpayer-shareholder (in shared construction), making capital investments by transferring funds to the customer, to a timely VAT tax deduction provided for by the Tax Code of the Russian Federation at the end of each reporting period. We have to wait for the end of construction, when the customer will transfer the costs to each investor.

These shortcomings of the formal approach dictate the need to find alternative methods of accounting for construction costs with the involvement of a specialized customer both within the framework of own construction and within the framework of shared construction, which is associated with a risk for taxpayers.

The approach based on professional judgment is less categorical, but at the same time it is poorly confirmed by the regulatory framework.

According to the author, if the contract for the performance of the functions of the customer is approached as an agency contract, providing for the need for a monthly submission by the agent (customer) to the developer of a report on the implementation of his instructions with a calculation of the costs incurred, as well as primary documents confirming the costs incurred, a summary invoices, an act for own services and invoices for them, then the accounting for construction costs will be formed by the developer. The following entries will be made in the accounting records:

At the customer:

Dt 51, Kt 76 - funds received from the developer for construction;

Dt 76, Kt 60 - reflects the cost of the contractor's work, including VAT;

Dt 62, Kt 90-1 - remuneration for work performed has been accrued;

Dt 90-3, Kt 68 - reflects VAT on remuneration;

Dt 90-2, Kt 20 - the actual costs of the customer for their maintenance are reflected;

Dt 60, Kt 51 - settlements with contractors are closed;

Dt 51, Kt 62 - remuneration received from the developer.

From the builder:

Dt 76, Kt 51 - funds were transferred to the customer for the purpose of construction;

Dt 08, Kt 76 - construction costs received from the customer at the end of the reporting period are taken into account;

Dt 19, Kt 76 - reflected VAT on the basis of a consolidated invoice;

Dt 08, Kt 60 - remuneration to the customer is included in other capital costs;

Dt 19, Kt 60 - reflects VAT on remuneration;

Dt 60, Kt 51 - remuneration was transferred to the customer;

Dt 68, Kt 19 - the amount of VAT presented for deduction (in accordance with paragraph 6 of article 171 of the Tax Code of the Russian Federation).

At the same time, such an approach to accounting has not been legally confirmed, which may cause disagreements with the tax authorities on this issue.

General business expenses accumulated on account 26 "General business expenses" can be debited by the contractor either to the debit of account 20 for an increase in construction costs, or monthly as semi-fixed expenses to account 90 "Sales". Such an opportunity is provided to organizations by clause 9 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n (PBU 10/99), as well as the Chart of Accounts for accounting of financial and economic activities of organizations and the Instruction on its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n (hereinafter referred to as the Chart of Accounts, Instructions for Using the Chart of Accounts). The method of writing off general business expenses used in the organization must be recorded in the order on accounting policies for accounting purposes.

The accumulated costs are written off from account 20 as the work is handed over to the customer and the relevant acts are signed.

The order of delivery of work is determined solely by the terms of the contract. In this case, various options are possible.

In accordance with paragraph 16 of the Accounting Regulation "Accounting for agreements (contracts) for capital construction" PBU 2/94, approved by Order of the Ministry of Finance of Russia dated 12/20/1994 N 167 (PBU 2/94), the contractor can use two methods for determining the financial result depending on the accepted forms of determining income: for individual work performed and for the construction object.

In the first case, the method "Income on the cost of works as they are ready" is applied, in the second - "Income on the cost of the construction object". When using the second method, the contractor determines the financial result only after all work has been completed. At the same time, income for the reporting period is determined as the difference between the cost of work performed according to the contract and the actual costs of their implementation.

It should be borne in mind that this method is advisable to apply only if the volume of work performed and the costs attributable to them can be sufficiently estimated. The costs for the production of these works are accounted for by the contractor on an accrual basis as work in progress, and the interim payment for these works - as advances received from the customer until the completion of work under the contract at the construction site.

With this option, the contractor takes into account the costs on account 20 during the entire period of the contract. At the time of signing the act of acceptance of work performed by the customer, the accumulated costs are written off to the debit of account 90 "Sales". At the same time, the credit of account 90 reflects the contractual value of the work performed (taking into account the scope of work performed by subcontractors).

If, in accordance with the terms of the contract, the customer transfers funds to the contractor for the performance of these works, they are accounted for by the contractor as advances received (on account 62 "Settlements with buyers and customers" on a separate sub-account).

When using the "Income on the cost of work as it is completed" method, the financial result of individual work performed, structural elements or stages is determined.

The contractual cost of individual stages of work accepted and paid by the customer in accordance with the contract is reflected in the debit of account 46 "Completed stages of work in progress" in correspondence with account 90 "Sales", subaccount "Revenue". The credit of account 46 reflects the contractual cost of work after the entire object is handed over to the customer (in correspondence with account 62 "Settlements with buyers and customers").

Previously, this accounting method was not actively used due to the fact that the balances of account 46 were included in the calculation of the taxable base for property tax. However, from January 1, 2004, account 46 balances are not taken into account for the purpose of calculating property tax.

For settlements between contractors and the customer for the work performed, unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction works approved by the Decree of the Goskomstat of Russia dated 11/11/1999 N 100 (hereinafter referred to as the Decree of the Goskomstat of Russia N 100). In particular, for construction and installation works performed in the reporting period, works on overhaul buildings and structures, other contract work, a Certificate of the cost of work performed and costs (form N KS-3) is drawn up, which is submitted by the subcontractor to the general contractor, the general contractor to the customer (developer).

The cost of work performed and costs includes the cost of construction and installation works provided for in the estimate, as well as other costs that are not included in unit prices for construction work and price tags for installation work (increase in the cost of materials, wages, tariffs, expenses for the operation of machines and mechanisms, additional costs for the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and equivalent areas, changes in the conditions for organizing construction, etc. P.).

At the same time, it should be taken into account that the Certificate of the cost of work performed and costs is filled out on the basis of the data of the Acceptance Certificate of Works Performed (Form N KS-2), which is used to accept completed contract construction and installation works for industrial, housing, civil and other purposes.

In accordance with the Guidelines for the accounting of inventories, approved by the Order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n (hereinafter referred to as the Guidelines for accounting for inventories), transportation and procurement costs are understood to be the costs of the organization directly related to the procurement process and delivery of materials to the organization.

The composition of transport and procurement costs includes:

Expenses for loading materials into vehicles and their transportation, payable by the buyer in excess of the price of these materials according to the contract;

The costs of maintaining the procurement and storage apparatus of the organization, including the costs of remuneration of employees of the organization directly involved in the procurement, acceptance, storage and release of purchased materials, employees of special procurement offices, warehouses and agencies organized in places of procurement (purchase) of materials, employees directly engaged in procurement (purchase) of materials and their delivery (escort) to the organization, deductions for social needs of these employees;

Expenses for the maintenance of special procurement points, warehouses and agencies organized in the places of procurement (except for labor costs with deductions for social needs);

Mark-ups (surcharges), commissions (cost of services) paid to supply, foreign economic and other intermediary organizations;

Fee for storing materials at the places of purchase, at railway stations, ports, marinas;

Interest payment for granted loans and borrowings related to the acquisition of materials prior to their acceptance for accounting;

Expenses for business trips for the direct procurement of materials;

The cost of losses for the delivered materials in transit (shortage, damage) within the limits of natural wastage;

Other expenses.

Accounting for transportation and procurement costs depends on the method of accounting for materials established in the accounting policy.

According to paragraph 83 of the Guidelines for accounting for inventories, the organization's transportation and procurement costs are taken into account by:

Allocations to a separate sub-account to the account "Procurement and acquisition of material assets" in accordance with the supplier's settlement documents;

Allocations to a separate sub-account to account 10 "Materials";

Direct (direct) inclusion in the actual cost of the material (attachment to the contract price of the material, attachment to the monetary value of the contribution to the authorized (share) capital, made in the form of inventories, attachment to the market value of materials received free of charge, etc.). In this case, the opening of a separate sub-account is not provided: the actual cost of certain types of materials is formed on the sub-account that takes into account this type of materials (main and auxiliary materials, fuel, spare parts, etc.).

To account for transportation and procurement costs when purchasing materials, depending on the accounting scheme established by the accounting policy of the organization, an additional sub-account can be opened to account 10 "Materials" or 15 "Procurement and acquisition of material assets".

Obviously, with a large range of purchased materials and several items (types) of transportation and procurement costs, it is rather difficult to ensure that materials are accounted for at the cost of each unit. Therefore, the direct (direct) inclusion of such costs in the actual cost of materials is advisable in organizations with a small range of materials, as well as in cases of significant importance of certain types and groups of materials. Such a scheme can be recommended for use by customer organizations and investors (in terms of the formation of the actual cost of inventories intended for transfer to a contracting construction organization).

specific option accounting for transportation and procurement costs is established by the organization independently and is fixed by the accounting policy.

Transport and procurement costs are accounted for by individual types and (or) groups of materials. An approximate nomenclature of transportation and procurement costs is given in Appendix 2 to the Guidelines for accounting for inventories.

If there is no significant difference in the share of items of transport and procurement costs, as well as in cases where it is impossible to attribute them directly to specific types and (or) groups of materials (for example, for costs associated with the maintenance of a procurement and storage apparatus, payment for services of third-party organizations, etc. .p.) it is allowed to keep records of such expenses as a whole under the sub-account to account 10 "Materials" or as a whole under account 15 "Procurement and acquisition of material assets".

Account 15 is closed by transferring the cost of materials at discount prices to account 10. The remaining cost represents the actual costs of transportation and procurement costs and is subject to write-off to account 16 "Deviation in the cost of material assets".

Transportation and procurement costs or deviations in the cost of materials related to materials released into production, for management needs and for other purposes, are subject to monthly write-offs to accounting accounts that reflect the consumption of the relevant materials (to the accounts of production, service industries and farms and etc.).

Dt 20 "Main production" Kt 10 - transportation and procurement costs are reflected, accounted for on a separate sub-account opened to account 10, in the amount related to the cost of materials released into the main production;

Dt 20 Kt 15 - reflects the transportation and procurement costs accounted for on the sub-account opened to account 15;

Dt 20 Kt 16 - reflects the amount of deviations in the cost of materials (the difference between the actual cost of acquisition and the accounting prices of the purchased materials).

Write-off of deviations in the cost of materials or transportation and procurement costs for certain types or groups of materials is carried out in proportion to the accounting cost of materials based on the ratio of the sum of the balance of the deviation or transportation and procurement costs at the beginning of the month (reporting period) and current deviations or transportation and procurement costs for the month (reporting period) to the sum of the balance of materials at the beginning of the month (reporting period) and received materials during the month (reporting period) at book value. The resulting value, multiplied by 100, gives the percentage that should be used when writing off the deviation or transportation and procurement costs for an increase (price) in the accounting cost of the materials used. Paragraph 88 of the Guidelines for accounting for inventories also provides for simplified write-off options:

With a small specific weight of expenses or deviations (no more than 10% of the accounting cost of materials), their amount can be fully debited to the accounts "Main production", "Auxiliary production" and to increase the cost of materials sold;

The share of costs or deviations (as a percentage of the accounting cost of materials) can be rounded to whole units (that is, without decimal places);

During the current month, expenses or the amount of deviations can be distributed based on the specific weight (as a percentage of the book value of the relevant materials) that prevailed at the beginning of this month. If this led to a significant underwriting or excessive write-off of deviations or expenses (more than five points), in the next month their amount is adjusted by the indicated value of the previous month;

Expenses or the amount of deviations can be distributed in proportion to their specific weight (norm), fixed in the planned (normative) cost estimates, to the book value of the materials used. At the same time, if the actual size of deviations or expenses differ from the standard sizes, in the next month (reporting period) the amount of distribution deviations or expenses is corrected, that is, it increases by the unfinished amount or decreases by the amount overwritten in the previous month (reporting period). Balances at the beginning of each month (reporting period) are calculated based on the proportion (norm) of transportation and procurement costs provided for in planned (normative) estimates, to the actual availability of materials at accounting prices.

The procedure for recording transactions related to the receipt, movement and disposal of inventories owned by the organization is regulated by the Accounting Regulation "Accounting for inventories" PBU 5/01, approved by Order of the Ministry of Finance of Russia dated 09.06.2001 N 44n (PBU 5/01), as well as Methodological guidelines for accounting for inventories.

There are the following categories of inventories: materials, finished products and goods. For work performed under a construction contract, reserves are usually understood as Construction Materials.

Received building materials must be credited in a timely manner. Upon acceptance, the materials are subjected to a thorough check for compliance with the assortment, quantity and quality specified in the settlement and accompanying documents.

The order and terms of acceptance of materials in terms of quantity and quality are established by special regulatory documents.

Acceptance and posting of incoming materials and containers (for materials) are issued by the Receipt Order (form N M-4), the form of which is approved by the Decree of the Goskomstat of Russia dated October 30, 1997 N 71a (hereinafter referred to as the Decree of the Goskomstat of Russia N 71a). This form is used to record materials coming from suppliers or from processing, in the absence of discrepancies between the supplier's data and the actual data (in terms of quantity and quality). A receipt order for the actually accepted amount of valuables in one copy is drawn up by a materially responsible person on the day the valuables arrive at the warehouse. When registering business transactions for material assets containing precious metals and stones, the column "Passport number" must be filled in without fail.

For bulk homogeneous goods arriving from the same supplier several times during the day, one receipt order is drawn up per day as a whole. At the same time, for each individual receipt of material during the day, entries are made on the back of the order, which are calculated at the end of the day, and the total is recorded in the incoming order.

When transporting goods by road, the acceptance of incoming materials is carried out on the basis of the consignment note received from the consignor (in the absence of discrepancies between the consignment note data and the actual data).

In cases where individual batches of materials are in the process of technical acceptance, laboratory testing, or due to a refusal to accept an invoice (due to a violation of contractual terms), the materials are accepted for temporary safekeeping.

Such materials are accounted for by the warehouse manager or storekeeper in a special book. In accounting, the value of the received material assets is reflected in the off-balance account 002 "Inventory and material assets accepted for safekeeping" in the amount indicated in the settlement documents. After the circumstances that led to the accounting of these materials on the off-balance account are eliminated, the previously reflected amounts are debited from account 002 and simultaneously credited to account 10 "Materials" or 15 "Procurement and acquisition of material assets". In warehouse accounting, records should be kept with a division into "Materials awaiting acceptance", "Materials in temporary safekeeping", and within these groups - in the context of individual batches of materials. These materials are stored separately in warehouses and cannot be spent until the acceptance results are clarified.

When determining the non-compliance of received inventories with the assortment, quantity and quality specified in the supplier's documents, as well as in cases where the quality of materials does not meet the requirements (dents, scratches, breakage, breakage, leakage of liquid materials, etc.), acceptance is carried out by the commission, which formalizes it with an act of acceptance of materials.

In the case of drawing up an acceptance certificate, a credit order is not issued.

The acceptance act serves as the basis for filing claims and lawsuits against the supplier and (or) the transport organization.

If the terms of the construction contract provide for the purchase of part of the building materials by the customer, and the accounting scheme (from the customer and the contractor) involves accounting for these materials as tolling, in the accounting of the contracting construction organization, the materials received from the customer are reflected in the off-balance account 003 "Materials accepted in processing".

When accepting imported materials, one should take into account the rules and features established by agreements (contracts) and customs legislation, as well as take care of obtaining accompanying and other mandatory documents (for example, instructions for operating any devices) with a translation into Russian. Otherwise, there may be problems with checking the completeness and with the further use of the received stocks.

The method without using accounts 15 and 16 involves the following scheme wiring:

Dt 60 "Settlements with suppliers and contractors", sub-account "Advances issued" Kt 51 "Settlement accounts" - payment for purchased materials was made;

Dt 10 Kt 60 - reflects the cost of materials received at contract prices;

Dt 10 Kt 60 - reflects the cost of work and services of third-party organizations, which, in accordance with regulatory documents, can be included in the actual cost of purchasing materials.

In the event that the organization's expenses associated with the acquisition or procurement of inventories are preliminarily accumulated on account 15, and account 16 is not used, the accounting entry scheme will be similar:

Dt 15 Kt 60 - reflects the cost of materials received at contractual prices;

Dt 10 Kt 15 - reflects the actual cost of purchased materials.

If both account 15 and account 16 are used, the posting scheme will look like this:

Dt 60, sub-account "Advances issued" Kt 51 - payment for purchased materials has been made;

Dt 15 Kt 60 - the cost of the materials received is reflected at the actual cost of the acquisition;

Dt 15 Kt 60 - reflects the cost of work and services of third-party organizations, which, in accordance with regulatory documents, can be included in the actual cost of purchasing materials;

Dt 10 Kt 15 - reflects the cost of purchased materials at accounting prices;

Dt 16 Kt 15 - reflects the amount of deviations in the cost of materials (transport and procurement costs);

Dr. 20 "Main production", 23 "Auxiliary production", 44 "Sales expenses", etc. Kt 10 - reflects the cost of materials used at accounting prices;

D-t 20, 23, 44, etc. Kt 16 - reflects the amount of positive deviations in the cost of materials or

D-t 20, 23, 44, etc. Kt 16 (reversal) - reflects the amount of negative deviations in the cost of materials.

One of the last two entries is made simultaneously with the postings by which materials are written off to production.

The list of expenses included in the actual cost of materials purchased for a fee, given in paragraph 68 of the Guidelines for accounting for inventories, consists of the costs grouped by economic content:

The cost of materials at contractual prices. The cost of materials at contractual prices is the amount of payment established by agreement of the parties in the reimbursable contract directly for the materials;

Transport and procurement costs. Transport and procurement costs are the costs of the organization directly related to the process of procurement and delivery of materials to the organization;

The cost of bringing materials to a state in which they are suitable for use for the purposes envisaged by the organization. The costs of bringing materials to a state in which they are suitable for use for the purposes intended by the organization include costs to the organization for processing, processing, refining and improving the technical characteristics of purchased materials that are not related to the production process.

For documentation accounting for the movement of material assets within the organization between structural divisions or materially responsible persons, the Requirement-invoice (form N M-11) is applied, the form of which is approved by the Decree of the State Statistics Committee of Russia N 71a. The waybill in two copies is the materially responsible person of the structural unit that delivers material assets. One copy serves as the basis for writing off valuables, the second - as the basis for posting valuables. The same waybills are used to register operations for the delivery to the warehouse or to the pantry of residues from the production of unused materials, if they were previously received on demand, as well as the delivery of waste and marriage. The waybill is signed by materially responsible persons (deliverer and recipient) and handed over to the accounting department to account for the movement of materials.

As materials are released from the warehouses (from the pantries) of the unit to sites, to brigades, to workplaces, they are written off from the accounts of material assets and credited to the corresponding accounts of accounting for production costs.

The cost of materials released for management purposes is charged to the appropriate expense accounts.

In accounting, these transactions are reflected as follows:

Dt 20 Kt 10 - reflects the cost of materials released to the main production;

Dt 23 Kt 10 - reflects the cost of materials released to auxiliary production;

Dt 25 Kt 10 - reflects the cost of materials used in the implementation of general business (shop) expenses;

Dt 26 Kt 10 - reflects the cost of materials released for management needs.

The cost of materials released for production, but related to future reporting periods ( preparatory work in seasonal production, mining and preparatory work, the development of new enterprises, industries, workshops and units (start-up costs), for the preparation and development of the production of new types of products and new technologies, land reclamation) is credited to the account of deferred expenses. The cost of issued materials can also be referred to this account if it becomes necessary to allocate costs for a number of reporting periods.

The composition of production costs can be attributed only to the current costs of the organization. First of all we are talking about the fact that the organization needs to allocate in accounting capital costs, the transfer of the cost of which to the costs of production and circulation is carried out through depreciation. The issue of dividing costs into capital and current is of particular relevance in the production repair work in buildings and structures. This is due to the fact that many types of repair work are related to construction and their implementation by third parties is regulated by the same relations provided for in paragraph 3 of Chapter 37 of the Civil Code of the Russian Federation. In connection with numerous requests from organizations for clarification of the terms "overhaul of buildings" and "reconstruction of buildings" due to the different interpretation of these terms by tax authorities at the local level, the Gosstroy of Russia by Letter of 04/03/2001 N NM-1618/3 reported that when defining these terms should be guided by the current regulatory framework, namely:

Regulations on the conduct of planned preventive repairs of industrial buildings and structures MDS 13-14.2000, approved by the Decree of the USSR Gosstroy of 12/29/1973 N 279 (hereinafter - Regulation N 279);

Departmental building codes (VSN) N 58-88 (p) "Regulations on the organization and implementation of the reconstruction, repair and maintenance of buildings, communal and socio-cultural facilities", approved by Order of the State Committee for Architecture of the Russian Federation under the Gosstroy of the USSR dated November 23, 1988 N 312 ( hereinafter - BCH N 58-88 (p)).

Regulation N 279 is useful to an accountant in that it gives an idea of ​​the required volume and procedure for compiling technical documentation for repairs and acceptance of work performed (for example, clauses 8.3, 8.4), which must be in the organization along with primary documents confirming expenses . VSN N 58-88 (r) relate primarily to organizations that have premises in residential buildings, communal and socio-cultural facilities, provide the concepts of repair and reconstruction of buildings, as well as lists of related work (in the Annexes).

The accountant should keep in mind that, even if the expenses of the organization are not in the nature of capital investments, they may be deferred.

Insurance premiums are included in the cost of products (works, services) during the entire term of the contracts in equal installments on a monthly basis and are accounted for on account 97 "Deferred expenses" in correspondence with cost accounts. When determining the maximum amount of insurance costs attributable to the cost of production, one should use the indicator of the volume of products (works, services) sold, determined on an accrual basis from the moment the insurance contract was concluded (Letter of the Ministry of Finance of Russia dated 28.08.2001 N 04-02-05 / 3 / 57).

Upon the occurrence of an insured event and the termination of the insurance contract in connection with this (for example, in the event of loss of property), the amount of insurance premiums for the insured property not written off to the cost price from the account of deferred expenses is written off at a time to non-operating expenses and is taken into account within the limits of the received insurance compensation for the lost property ( as expenses associated with the extraction of non-operating income).

For the purposes of tax accounting, currently, in accordance with Article 253, Chapter 25 of the Tax Code of the Russian Federation, the costs associated with the production and sale include the costs of compulsory and voluntary insurance. Thus, clause 16 of Article 255 of the Tax Code of the Russian Federation establishes that such expenses include the amounts of payments (contributions) of employers under compulsory insurance contracts, as well as the amounts of payments (contributions) of employers under voluntary insurance contracts (contracts of non-state pension provision) concluded in favor of employees with insurance organizations (non-state pension funds).

The total amount of payments (contributions) of employers paid under contracts of long-term life insurance of employees, pension insurance and (or) non-state pension provision of employees is taken into account for tax purposes in an amount not exceeding 12% of the amount of labor costs.

It should be noted that the procedure for recognizing expenses under the accrual method is defined in Article 272 of the Tax Code of the Russian Federation. Article 263 of the Tax Code of the Russian Federation lists the types of expenses for compulsory and voluntary property insurance, which are taken into account for tax purposes in the production finished products(including in industrial construction).

Expenses for compulsory and voluntary property insurance include insurance premiums for all types of compulsory insurance, as well as for the following types of voluntary insurance:

1) means of transport (water, air, land, pipeline), including leased, the maintenance costs of which are included in the costs associated with production and sale;

2) cargo;

3) fixed assets for production purposes (including leased assets), intangible assets, capital construction in progress (including leased assets);

4) risks associated with the performance of construction and installation works;

5) commodity - material stocks;

6) harvest of agricultural crops and animals;

7) other property used by the taxpayer in carrying out activities aimed at generating income;

8) liability for causing harm, if such insurance is provided for by the legislation of the Russian Federation or is a condition for the taxpayer to carry out activities in accordance with the international obligations of the Russian Federation or generally accepted international requirements.

Expenses on compulsory types of insurance (established by the legislation of the Russian Federation) are included in other expenses within the limits of insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of international conventions. If these tariffs are not approved, then the costs of compulsory insurance are included in other costs in the amount of actual costs. Voluntary insurance expenses are included in other expenses also in the amount of actual expenses. These expenses reduce the taxable base in accordance with the established procedure.

2.5 Determination of the financial result of construction activities

The general procedure for recognizing income for accounting is determined by PBU 9/99. The proceeds from the performance of work on the construction of the facility is for the contracting construction organization income from ordinary activities and is taken into account in the amount of the total estimated cost (price) of the facility (clauses 5, 6 PBU 9/99).

Based on clause 16 of PBU 2/94, the contractor can apply two methods for calculating the financial result, depending on the accepted forms for determining income:

on the value of the object as a whole;

at the cost of individual work performed.

Using the method of determining the proceeds from the sale by the cost of the object as a whole provides for determining the financial result of the contractor upon the complete completion of work under the construction contract as the difference between the contractual value of the completed construction of the object and the costs of its production. At the same time, all accumulated costs for the production of construction and installation works until their full completion is work in progress. Write-off of costs, reflection of sales proceeds and determination of the financial result of the contractor are carried out only after the complete completion of work at the construction site and the signing of an act in the form N KS-11 or an act in the form N KS-14. Up to this point, all funds received by the contractor for the performance of work are accounted for as advances received (paragraph 5 of PBU 2/94). Receipts in the form of advance payments for goods, works, services in accordance with paragraph 3 of PBU 9/99 are not recognized as income of the organization.

In the accounting of the contractor, the amounts of advances received from the customer are reflected in the entry:

Debit 51, Credit 62 - an advance payment was received for the performance of work under a work contract,

Debit 62, Credit 68 - VAT was charged on the amount of advances received.

The contractor has the right to deduct the amount of VAT calculated and paid to the budget from the advance payment received, after the turnover on the implementation of construction and installation works is reflected in the accounting records and VAT is charged on the turnover on the implementation (clause 8 of article 171, clause 6 of article 172 of the Tax Code of the Russian Federation ):

Debit 62, Credit 90-1 - reflected the proceeds from the implementation of construction and installation works,

Debit 90-3, Credit 68 - VAT charged on revenue,

Debit 90-2, Credit 20 - the actual cost of completed construction and installation work was written off,

Debit 90-9, Credit 99 - reflects the profit from the implementation of construction and installation works,

Debit 68, Credit 62 - accepted for VAT deductions, calculated and paid from the amounts of advances.

Since the production cycle of construction work on one object is quite long, the use of the method of determining the proceeds from the sale at the cost of the object as a whole is possible only when building small objects or when performing certain types of construction and installation works at the object.

When applying the method of determining income as individual works on structural elements or stages are completed, the financial result of the contractor is revealed for a certain reporting period after the complete completion of individual works on structural elements or stages provided for by the project, as the difference between the volume of work performed and the costs attributable to them ( clause 17 PBU 2/94). In this case, structural elements or stages must be identified in the approved design and estimate documentation for construction. The volume of work performed is determined in accordance with the established procedure based on their contractual value, including the amount of VAT charged. The costs attributable to the work performed are allocated by the direct method and (or) by calculation.

The use of this method of calculating the financial result is allowed if the volume of work performed and the costs attributable to them can be sufficiently estimated.

To summarize information about the stages of work completed in accordance with the concluded contracts that have independent significance, account 46 "Completed stages for work in progress" is used.

When applying the method of determining sales proceeds at the cost of individual work performed, the following accounting entries are made:

Debit 46, Credit 90-1 - reflected the proceeds from the implementation of the completed stage of construction and installation work (an act of acceptance of work performed is drawn up - form N KS-2),

Debit 90-3, Credit 68 - reflected VAT on revenue (for organizations calculating VAT in accordance with the accounting policy at the time of shipment),

Debit 90-2, Credit 20 - the actual cost of the completed construction and installation stage was written off.

At the end of the month, the financial result (profit or loss) from the implementation of the completed construction and installation stage is determined:

Debit 90-9, Credit 99 - reflects the profit from the implementation of the completed stage of construction and installation work.

The amounts of funds received from customers in payment for completed and accepted stages are reflected in the entry:

Debit 51, Credit 62 - reflects the amount of advances received.

Account 46 is closed only after completion of all stages of work. Thus, in fact, after signing the act in form N KS-11 or the act in form N KS-14, an entry is made in accounting:

Debit 62, Credit 46 - the contractual cost of the stages was written off upon completion of the work as a whole.

Based on clause 19 of PBU 2/94, the choice of one of the described methods for determining the financial result is made by the contractor, depending on the degree of reliability of estimating the cost of the work performed and the costs attributable to them for the construction object. At the same time, the contractor may use two of the above methods when determining the financial result from the implementation of contract work when accounting for work performed under various construction contracts.

In addition, a construction contractor may apply another method of income recognition based on PBU 9/99. According to paragraph 13 of this Regulation In accounting, an entity may recognize revenue from long-cycle work as the work is ready or when the work is completed as a whole. This means that in the accounting of the contractor, calculations are allowed not only after the completion of all work under the agreement (contract) or for finished structural elements and stages, but also according to the percentage of readiness of these elements agreed by the parties to the contract. Revenue from the performance of a specific job is recognized in accounting as soon as it is ready, only if the readiness of the work can be determined.

In relation to different in nature and conditions of work, the organization can apply in one reporting period at the same time different ways revenue recognition provided for by PBU 9/99. In our opinion, when using this method, the construction contracting organization, when accounting for sales proceeds until the completion of all work under the contract, can also use account 46 by opening a separate sub-account for it. Information on the method for determining the readiness of work, the proceeds from which are recognized as soon as they are ready, is subject to disclosure in the financial statements and is an element of the organization's accounting policy (clause 17 PBU 9/99).

3.1 a brief description of organizations

Closed Joint Stock Company "Denex" was established in accordance with the current legislation by the decision of the owner dated January 12, 2004 without time limit. The founder of the company is Sergey Viktorovich Sulimov, born on January 14, 1968.

The Company is a legal entity under Russian law. The legal status of the Company is determined by the Civil Code of the Russian Federation, Federal Law No. 14-FZ of February 8, 1998 "On Limited Liability Companies" and the Charter.

The Company has the right to carry out any activities not prohibited by applicable law, including:

production of consumer goods;

· trade-purchasing activity;

commission trading;

provision of intermediary and service services;

wholesale and retail industrial and economic and food products, jewelry from precious metals And precious stones, commission trade in industrial and household goods and jewelry made of precious metals and precious stones;

Recycling of secondary resources and waste;

construction and repair of apartments, offices;

construction and repair of buildings and structures;

organization and production of construction and construction and installation works, design;

release and sale of construction and assembly products;

· trade and purchasing, consulting, marketing, advertising and service, intermediary and consulting services, provision of representative services;

· foreign economic activity, export-import operations;

· cooperation with commodity exchanges, provision of brokerage services;

other activities permitted by applicable law.

The Company may engage in certain types of activities, the list of which is determined by the Law, only on the basis of special permits (licenses).

The right to carry out activities for which a license is required arises from the moment such a license is received or within the period specified in it and terminates upon the expiration of the period of its activity.

If the conditions for granting a license provide for a requirement to carry out such activities as exclusive, the company during the term of the license is entitled to carry out only the types of activities provided for by the license and related activities.

The Company shall have the right to open bank accounts, including foreign currency accounts, both in the territory of the Russian Federation and abroad in accordance with the established procedure. The Company may use credits, loans and other forms of financing received in accordance with the established procedure, both in the Russian Federation and abroad, as well as purchase foreign currency in the domestic market for rubles and rubles for foreign currency, subject to the requirements stipulated by the current in the territory of the Russian Federation. Federation legislation.

The company owns separate property, recorded on its independent balance sheet, created at the expense of the contributions of its founders (participants), as well as acquired and produced as a result of the company's activities.

The Company is liable for its obligations with all its property; a member of the Company is not liable for its obligations and bears the risk of losses associated with the activities of the Company, within the value of the contribution made by him.

The Company has a round seal containing its full corporate name in Russian and an indication of the location of the Company. The Company has stamps and letterheads with its own company name, its own emblem, as well as a duly registered trademark and other means of individualization.

Various aspects of the production, marketing, supply and financial activities of the enterprise receive a complete monetary value in the system of indicators of financial results. In summary, the most important indicators of the financial performance of the enterprise are presented in form No. 2 "Report on financial results and their use." These include:

Profit (loss) from the sale of products;

Profit (loss) from other sales;

Income and expenses from non-sales operations;

balance sheet profit;

taxable income;

Net profit, etc.

Indicators of financial results characterize the absolute efficiency of the management of the enterprise. The most important among them are indicators of profit, which, in the context of the transition to a market economy, forms the basis economic development enterprises. Profit growth creates a financial base for self-financing, expanded production, and solving the problems of the social and material needs of the workforce. Part of the enterprise's obligations to the budget, banks and other enterprises and organizations are also fulfilled at the expense of profit. Thus, profit indicators become the most important for assessing the production and financial activities of the enterprise. They characterize the degree of his business activity and financial well-being.

4The final financial result of the enterprise - this is the balance sheet profit or loss, which is the sum of the result from the sale of products (works, services); result from other implementation; balance of income and expenses from non-sales operations.

The analysis of the financial performance of the enterprise includes, as mandatory elements, the study of:

1. Changes in each indicator for the current analyzed period ("horizontal analysis" of financial results indicators for the reporting period).

2. Study of the structure of relevant indicators and their changes ("vertical analysis" of indicators).

3. Study of the influence of factors on profit ("factorial analysis").

4. Studying in a generalized form the dynamics of changes in indicators financial indicators for a number of reporting periods (i.e. "trend analysis" indicators). Let's carry out a vertical and horizontal analysis of the company's profits using the company's reporting data from form No. 2 (Appendix 1).

It can be seen from the table that the balance sheet profit in 2006 increased significantly compared to 2005 by 62,374 rubles. or 6 times. In 2005, the profit compared to 2004, on the contrary, sharply decreased by 1,726,460 rubles. (see Table 13) or 159 times. Thus, there has been a positive trend in the balance sheet profit.

The increase in balance sheet profit was facilitated by:

Increase in profit from financial and economic activities by 43,648 rubles. or 76.5%.

The above increase was affected by:

The income item appeared - "Interest receivable" in the amount of 7966 rubles, which increased the balance sheet profit by 10.8%.

The excess of the absolute change in operating income over the absolute change in operating expenses by 37,707 rubles. (129481 - 91783).

The decrease in balance sheet profit was facilitated by:

Loss from non-sales operations in the amount of 27,409 rubles, which reduced the balance sheet profit by 37.4%. It should be noted that in comparison with 2005 in the reporting year there was a decrease in this loss by 18,726 rubles. or almost 3 times;

The decrease in profit from sales by 2026 rubles had a slight impact. or 1%, which led to a decrease in book profit by 2.8%.

Thus, the factors that reduce the balance sheet profit, in terms of amount, were covered by the action of factors increasing it, which ultimately led to an increase in the balance sheet profit in the reporting year compared to the previous one by almost 6 times.

The asset balance allows you to give overall rating property at the disposal of the enterprise, as well as allocate current (mobile) and non-current (immobilized) funds as part of the property. Property is fixed assets, working capital and other valuables, the value of which is reflected in the balance sheet.

Analyzing the indicators of the table (Appendix 2) in dynamics, it can be noted that the total value of the enterprise's property increased by 2,305,494 rubles during the reporting year. or by 54.7%.

As can be seen from the analysis, this indicator decreased by 638,689 rubles, or by 13.2%. The increase in the property of the enterprise in 2005 can be characterized as negative, since their growth was not due to the growth of own funds, but due to the growth of borrowed funds.

Consider changes in working capital.

By the beginning of the reporting year, current assets accounted for 18.25% of property. Behind past period they increased by 2538785 rubles (see Appendix 2), and their share in the value of the company's assets rose to 50.7%.

The share of the most mobile funds and short-term financial investments increased by 2.6% (increased by 161,612 rubles) in the structure of working capital. But despite the growth of 8 times, their share in the structure of working capital amounted to only 5.6% at the end of the reporting year, and 3% at the end of 2005. At the same time, less liquid funds - receivables amounted to 11.3% of current assets at the beginning of the year, and 9.9% at the end of the year, such a decrease can be characterized positively. Its absolute increase by 239,519 rubles (3.75 times) contributed to the growth of working capital by only 9.4% (239,519 / 2,538,785 x 100%). In CJSC "Denex" this debt is short-term (payments on which are expected within 12 months after the reporting date), which reduces the risk of non-repayment of debts. But the presence of outstanding receivables at the end of the year in the amount of 326,555 rubles indicates the diversion of part of the current assets for lending to consumers of finished products (works, services) and other debtors, in fact, this part of working capital is immobilized from the production process.

Material circulating assets grew at a fast pace, which increased by 1,996,544 rubles in 2006, or 4 times, while they decreased in 2005 by 109,978 rubles, or 14.3%. Their share in the total value of working capital in 2005 increased from 74% to 85.6%, and in 2006 the share of material working capital, despite their absolute growth, fell from 85.6% to 80.3% (-5.3 %). It should be noted that the share of inventories in the property at the end of 2006 amounted to 40.7%, i.e. it has a significant weight. This indicates that the company has too much inventory. The reason for this situation is the difficulties with the sale of products, which are due to the fact that the market is fiercely competitive. In addition, the company spends a lot of money on their storage.

CJSC "Deneks" needs to manage stocks in the most efficient way: to calculate the optimal amount of stocks necessary to meet the needs of the market and ensure the normal production process.

From a financial point of view, the structure of current assets improved compared to the previous year, as the share of the most liquid assets increased (cash and short-term financial investments), while the share of less liquid assets (accounts receivable) decreased. This increased their possible liquidity. The efficiency of the use of working capital is characterized, first of all, by their turnover.

Let's evaluate the change in non-current assets .

The value of non-current assets has been continuously decreasing for 2 years. In 2005 this decrease amounted to 619,414 rubles, and in 2006, 293,691 rubles. or 9.2%. Their share in the property also decreased. So in 2006 it fell from 75.8 to 44.5%. At the same time, as already noted, working capital increased by 4 times. Thus, the growth rate of working capital was 4.74 times higher than that of non-current assets (430% / 90.8%). This trend could be characterized positively, if not for the factors that influenced their growth, namely, a sharp increase in the amount of stocks, which froze part of working capital.

The decrease in the value of non-current assets is due to the reduction of such an element as "Fixed assets", which decreased by 342,453 rubles over the year. (see Appendix 2), or by 12.4%, with their share in non-current assets at the end of the year 83.5%. The decrease in non-current assets in 2005 is also associated with a decrease in the item "Fixed assets" for the year by 669,419 rubles. or by 19.6%, their share in 2005 decreased by 3.4% (from 90 to 86.6%). The item "Construction in progress" has been gradually growing over the course of two years. In 2005, it increased by 50,000 rubles or 13.9%, its share in non-current assets increased from 9.4% to 12.8% (+3.4%). In 2006, "Construction in progress" increased by 48,762 rubles or 12%, with its growth in the share of non-current assets from 12.8% to 15.7% (+2.9%). Since this article is not involved in the production turnover and, therefore, an increase in its share in the structure of non-current assets had a negative impact on the performance of the financial and economic activities of the enterprise.

Long-term financial investments in non-current assets make up an insignificant share, by the beginning of 2005 they amounted to 0.59%, at the beginning of 2006 - 0.63%, and at the beginning of 2007 - 0.7%. Their share increases slightly (with a constant absolute value equal to 20,142 rubles) due to changes in the share of other items of non-current assets. This indicates a non-investment orientation of the company's investments.

In the structure of non-current assets, fixed assets account for the largest share, fixed assets account for the smallest share, and long-term financial investments account for the smallest share.

CJSC "Denex" uses a journal-order form of accounting. This form of accounting increases the control value of accounting, facilitates the preparation of reports. This is the most common form of accounting organization. But she has her shortcomings. These include the complexity and cumbersomeness of building journal-orders, focused on manual filling in of data and complicating the mechanization of accounting.

At the enterprise, the maintenance of synthetic and analytical accounting is organized on the basis of primary and summary documents. Responsibility for accounting is assigned to the accountant of the enterprise. The accounting functions of an accountant are determined by his job description, which specifies the duties, rights, responsibilities, qualification requirements and other provisions for his work.

One of the main documents that guides the accountant in his work is the "Accounting policy of the enterprise". The accounting policy of CJSC "Denex" is finally formed by the director of the enterprise and issued by order. This document contains options for accounting and evaluation of accounting objects for which variance is allowed, as well as forms, techniques for maintaining and organizing accounting that are most effective and beneficial in the activities of this enterprise.

The accounting policy of the enterprise for 2007 is regulated by the Order on accounting policy No. 71-p dated December 29, 2006, adopted on the basis of PBU 1/98, Federal Law No. 129-FZ dated November 21, 1996 "On Accounting" and other regulatory documents.

The working chart of accounts of the enterprise was compiled on the basis of the Chart of Accounts and Instructions for its use, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

All documents are stored in the archive for at least 5 years. Settlement documents on wages are kept during the life of the organization.

Synthetic account 99 "Profits and losses" is designed to summarize information on the formation of the final financial result of CJSC Denex. In relation to the balance, the account is active-passive. Credit reflects the amount of profit received, debit - losses. Based on a comparison of debit and credit turnover for the reporting period, the financial result of the enterprise's activities is derived - net profit or net loss.

Accounting for financial results on account 99 is carried out in the context of three sources: financial results from ordinary activities (production and sale of natural juices, drinks and canned fruits and vegetables); financial results from other income and expenses; financial results from extraordinary income and expenses.

During the reporting year, these incomes and losses on account 99 are accumulated on an accrual basis from the beginning of the year (according to the cumulative principle). This generates the following entries:

At the end of the reporting year, when compiling the annual financial statements, account 99 "Profit and Loss" is closed. In this case, the final entry is made on December 31: the amount of net profit is debited from account 99 - Dt 99 - Kt 84 "Retained earnings"; if there is a loss on account 99, it is debited with the following entry: Dt 84 - Kt 99. After that, account 99 is closed and has no balance in the balance sheet as of January 1 of the next year.

Account 84 "Retained earnings (uncovered loss)" is intended to summarize information from previous years. This result is issued on December 31 after the balance sheet reformation. The following sub-accounts are opened for the account:

84.1 Profit to be distributed

84.2 Retained earnings

84.3 Uncovered loss.

Net profit can be used to expand production (for this, retained earnings are accumulated at 84.2).

By decision of the owners, the loss can be left on the balance sheet, i.e. not be repaid.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is based on the directions of use of the means of distributing profits and covering losses.

To account for transactions on the financial results of the enterprise's activities in the accounting registers, journal-order No. 15 is used.

Deferred income was not reflected on account 98 of Denex CJSC.

It should be noted that the enterprise has not approved a workflow schedule, which reduces the level of responsibility of each employee and may lead to duplication of operations for working with documents.

The disadvantages in the accounting of the enterprise is that non-standardized forms of primary documents are used (accounting for labor and wages, inventory lists, powers of attorney, invoices, etc.). The enterprise uses a journal-order form of accounting. This form of accounting increases the control value of accounting, facilitates the preparation of reports. But she has her shortcomings. These include the complexity and cumbersomeness of building journals-orders focused on manually filling in data, which leads to the complication of accounting and workflow, reporting is drawn up later than the established deadlines.

From a significant part of these shortcomings, an automated form of accounting based on the use of electronic computers has been released. IN general view this form of accounting is characterized by the following sequence of information processing: information of a reference nature is entered into the computer at the beginning of work, current information - from primary documents or from special registrars of credentials; accounting data is processed according to special programs, according to which the received accounting information can be stored, processed, displayed on the screen or printed on request.

Computers are relatively easy to operate, which makes it possible to equip them with the workplaces of accountants and, on their basis, create automated workstations (AWS) of an accountant.

During the practice, improper execution of primary documents was observed - on some account cash warrants there was no signature of the head of the organization, there are cases of the head and chief accountant signing blank checks and issuing them to the cashier for self-filling when receiving money from the bank.

Advance reports provided by accountable persons are partially incomplete: some reports do not indicate the amount received from the cash desk; In some cases, the documents do not have appendices to which there are links (applications are indicated in the documents, but in reality they are not).

Recommendations on the protection and transportation of funds from the bank to the cash desk of the enterprise are violated. The cashier is not provided with security and a special vehicle when delivering money to the enterprise. To the salon vehicle persons passing by are allowed, the route is violated.

The majority of operations in CJSC "Denex" is carried out in cash, therefore, the most well-organized and effective control over the safety, as well as the receipt and expenditure of funds at the enterprise is necessary.

Introduction of new computer programs(including Word, Excel, accounting programs);

Correct Definition the real financial condition of the enterprise allows you to quickly identify the negative aspects in its work and take timely measures to get out of this situation. Therefore, the closest attention should be paid to the analysis of the financial condition of the enterprise.

In this case, the management of the enterprise needs to pay close attention to the noted shortcomings in the work, it is especially necessary to regulate the most liquid assets, since it is in these indicators that the greatest problems of the enterprise are observed.

In accordance with Art. 8 of the Federal Law of 25.02.1999 N 39-FZ "On investment activities in the Russian Federation, carried out in the form of capital investments" (hereinafter referred to as the Law on investment activities), relations between subjects of investment activities must be carried out on the basis of an agreement concluded between them in accordance with Civil Code of the Russian Federation (CC RF). New construction, renovation of existing facilities or other construction is regulated in modern conditions the provisions of Ch. 37 of the Civil Code of the Russian Federation. Therefore, the implementation of such investment projects is possible only within the framework of contractual relations.

According to Art. 740 of the Civil Code of the Russian Federation, under a construction contract, the contractor undertakes to build a certain facility on the instructions of the customer or perform other construction work within the period established by the contract, and the customer undertakes to create the necessary conditions to perform the work, accept their result and pay the stipulated price.

A construction contract is concluded for the construction or reconstruction of an enterprise, building, structure or other object, as well as for the performance of installation, commissioning and other works inextricably linked with the object under construction. In addition, the rules on a building contract also apply to capital repairs of buildings and structures. The building contract is one of the most complex types agreements on the content and coverage of various issues. In addition to a number of provisions that are mandatory for the contract, established by the Civil Code of the Russian Federation, this contract contains many dispositive norms that make it quite easy to adapt a construction contract to almost any situation and take into account all the features that the customer requires for the facility under construction. That is why it is quite difficult to legislatively develop and fix a "standard" form of such an agreement: in each specific situation, it is advisable for the parties and interested parties to independently determine the range of significant issues and develop an individual construction contract that takes into account all legal subtleties.

For organizations in Moscow and the Moscow Region, the main regulatory act that determines the structure and content of a construction contract is the Recommendations for the conclusion of construction contracts, approved by Order of the First Deputy Prime Minister of the Government of Moscow dated 06.06.1997 N 597-RZP.

As for the regulatory documents of the federal level, here it is necessary to highlight the Guidelines for the drafting of contracts for construction in the Russian Federation, sent by the Letter of the Ministry of Construction of Russia dated 10.06.1992 N BF-558/15, which is essentially a methodological guide.

The contractor keeps records of the costs under the construction contract related to the performance of construction and installation works on account 20 "Main production".

If the contractor engages third-party organizations (subcontractors) to perform individual work, then the cost of the performed subcontract work is recorded on a separate sub-account of account 20.

General business expenses accumulated on account 26 "General business expenses" can be debited by the contractor either to the debit of account 20 for an increase in construction costs, or monthly as semi-fixed expenses to account 90 "Sales". Such an opportunity is provided to organizations by clause 9 of the Accounting Regulations "Expenses of the organization" PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n (PBU 10/99), as well as the Chart of Accounts for accounting of financial and economic activities of organizations and the Instruction on its application, approved by the Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n.

On the basis of the work done on the correctness of the formulation and maintenance of accounting and reporting of CJSC Denex, the following conclusions can be drawn. In general, accounting is at the proper level and has no significant shortcomings. Many accounts from the chart of accounts for lack of operations on them are not kept and there are no corresponding registers of consolidated accounting. Such, for example, as accounting for intangible assets, accounting for costs for servicing industries and farms, settlements on foreign currency and special bank accounts, etc.

My suggestions for improving the organization of accounting in the enterprise:

Switching to automated accounting will help reduce time and reduce the amount of work. Some steps in this direction the head of the enterprise takes. In particular, this year a computer was purchased for the needs of management personnel, but automated accounting programs, such as 1C Accounting, etc., have not been installed. An automated form of accounting will provide great opportunities for monitoring and analyzing the economic activities of an enterprise, linking all types of accounting, since they use the same information carriers;

Introduction of new computer programs;

To approach accounting standards, the use of unified forms of primary documentation;

Differentiation of accounting functions of an accountant between several accounting employees for timely reporting and execution official duties, recruitment of additional employees;

Reliable and complete filling of forms of primary documentation, their timely reflection in accounting.

These activities can help streamline workflow and increase the accuracy and efficiency of accounting data.

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Annex 1

Profit analysis for the reporting year

Annex 2

The structure of the property (funds) of the enterprise

1.doc

Introduction
1. Organization of construction production

2. Setting the price at the conclusion of the contract

3. Construction documentation

1. 
   Organization of construction production

The specifics of construction management is determined by the characteristics of construction production. These should include:

1. 
   immobility and territorial dispersion of construction products;
2. 
   mobility of builders and tools, complicating the coordination of actions of construction organizations on the sites;
3. 
   duration of the production cycle;
4. 
   variety of objects under construction;
5. 
   great influence of natural factors.

Construction is connected with all sectors of the national economy, and this connection predetermines the division of construction as an industry based on the purpose of the object - a set of sub-sectors - housing and civil, energy, transport, agricultural, reclamation and others.

The construction method can be:

1) contractor;

2) economic;

3) mixed.

^ Contract construction method is carried out by permanent construction and installation organizations.

Legal entities and individuals for whom construction should be carried out act as customers, and construction organizations as contractors. Relationships between the customer and the contractor are regulated by concluding relevant work contracts between them.

This method most fully corresponds to the conditions of technical progress.
^ Economic way of building It is characterized by the fact that an enterprise that has funds for construction does not involve a contractor, but independently performs construction and installation and repair and construction work for its own needs.

^ Mixed construction method combines contract and economic methods, when part of the work is performed under the contract of the contractor, and the rest of the work is carried out on its own.

^ Research in construction - this is a complex of economic and engineering studies of the proposed construction area, providing initial data to the drafters of the project.

^ Economic research precede technological ones and are carried out to determine the economic feasibility of construction, reconstruction of an enterprise and the choice of a construction site.

Part technological research includes topographic, geodetic, engineering-geological, hydrogeological, soil and other works.

Researches on engineering preparation of territories, detailed survey of deposits of places. building materials, collection of initial data for drawing up a project for the organization of construction and estimates.

Organizational and technical training should include:

1. 
   providing construction with design and estimate documentation;
2. 
   allocation in kind of the area for construction;
3. 
   construction financing;
4. 
   conclusion of a construction contract;
5. 
   registration of permission and admission to the production of works;
6. 
   resolving issues of resettlement of persons and organizations located in buildings subject to demolition;
7. 
   providing construction with access roads, electric input and heat supply, a communication system and consumer service premises for builders;
8. 
   organization of supply for the construction of equipment, structures, materials and finished products.

Construction of access roads, power lines, water supply networks with water intake facilities, sewerage collectors with treatment facilities, residential camps for builders, facilities for the development of the production base, as well as facilities and devices for construction management.

Onsite preparatory work includes:

Delivery, acceptance of the geodetic base for construction and geodetic marking work for the laying of engineering networks, roads and the construction of buildings; release of the construction site; territory planning; providing the construction site with inventory, lighting and more.

In modern conditions, the design of buildings and structures is carried out in 2 stages:

1) technical project;

2) working drawings.

Or in 1 stage - a technical working project.

^ Project- a set of technical documentation that fully characterizes the building planned for construction.

Technological cards- the basis of the scientific organization of construction processes. They are developed on the basis of current standards, taking into account best practices in construction.

^ Calendar plan in construction - all planning documents, in which, based on the volume of construction and installation work and the organizational and technological decisions taken, the sequence and timing of construction are determined.

^ Construction master plan they call the plan of the construction site with the placement on it of all permanent and temporary buildings, warehouses for various purposes inside construction tracks and roads, power supply schemes, cranes, mechanized installations and other devices necessary for construction.

Distinguish the construction master plan:

General site and object.

1. 
   ^ Setting the price at the conclusion of the contract

When concluding a construction contract, the parties first of all determine the price of the work.

For determining prices work calculate the estimated cost of construction. It includes:

Cost of material, equipment; wages of workers and remuneration of the contractor.

In accordance with paragraph 1 of Article 743 of the Civil Code of the Russian Federation, the contractor is obliged to conduct construction and perform work in accordance with the technical documentation and estimates. The estimate is calculated by the contractor. In it, based on the design data, he calculates the cost of construction. Here, in accordance with paragraph 1 of Article 746 of the Civil Code of the Russian Federation, the amount of the contractor's remuneration is also taken into account.

The construction price agreed upon by the parties is fixed in a separate clause of the construction contract.

^ Price work can be approximate (open) or solid(Clause 4, Article 709 of the Civil Code of the Russian Federation).

If the contract does not indicate which price is determined, then it is considered that this is a fixed price.

^ Fixed price does not change during the entire construction period. Therefore, it is linked to a specific deadline for the completion of work. The difference between this price and the actual construction cost is developer's income.

^ Open contract price is specified during construction, since there are costs that were not initially taken into account in the price of the contract. This may be due to changes in prices and tariffs for building materials, with additional work.

All cost changes must be documented by the contractor.

The customer has the right to withdraw from the contract by paying for the already completed part of the work.

The basis for the formation of contract prices for construction is estimated cost.

The main function of the estimated norms is to determine the normative amount of resources that are the minimum necessary and sufficient to perform the corresponding type of work, as the basis for the subsequent transition to cost indicators.

Estimated standards are divided into the following types:

1. 
   state estimated standards (GSN);
2. 
   sectoral estimated standards (OSN);
3. 
   territorial estimated standards (TSN);
4. 
   branded estimated standards (FSN);
5. 
   individual estimated standards (ISN).

If there are no estimated norms and prices for the envisaged technologies in the current collections, it is allowed to develop appropriate individual estimated norms and prices, which are approved by the customer as part of the project.

The basis for determining the estimated cost is:

Initial data of the customer for the development of estimate documentation; design and pre-project documentation; statements, equipment needs; acts of additional work and more.

1. 
   ^ Construction documentation

Estimated documentation is compiled in a certain sequence, moving from small to larger elements.

Estimated documentation consists of:

1. 
   local estimates;
2. 
   local budget calculations;
3. 
   object estimates;
4. 
   object estimates;
5. 
   estimates for certain types costs;
6. 
   summary estimates;
7. 
   summary costs.

^ Local estimates are compiled in the case when the scope of work and costs are not finally determined and are subject to clarification on the basis of the documentation.

^ Object estimates combine in their composition for the object as a whole data from local estimates and refer to the estimate documents, on the basis of which contractual prices for the object are formed.

^ Object estimates combine in their composition for the object as a whole data from local estimates and local estimates, and are subject to clarification on the basis of working documentation.

^ Estimated calculations for certain types of costs are compiled in cases where it is required to determine the limit of funds for the whole building necessary to reimburse costs that are not taken into account by the estimated standards.

^ Summary estimates in the cost of construction of buildings and structures are compiled on the basis of object estimates, object estimates and estimates for certain types of costs.
fixed assets
When conducting accounting, construction organizations are guided by the current procedure, as well as industry specifics of construction.

Organizations account for fixed assets in accordance with PBU 6/01 and guidelines accounting for fixed assets.

^ To be accepted for accounting assets as fixed assets the following conditions must be met at the same time:

1. 
   use in the production of products, in the performance of work or the provision of services, either for the management needs of the organization, or for providing the organization for a fee for temporary possession and use;
2. 
   use for a long time (i.e. more than 12 months);
3. 
   the organization does not expect the subsequent resale of assets;
4. 
   ability to bring organizations economic benefits in future.

Construction machines and mechanisms intended for use in the production of construction and installation works;

Temporary title buildings or structures, which include industrial, storage, auxiliary, residential and public buildings specially erected or adapted for the construction period, necessary for construction and installation works and maintenance of employees;

Construction mechanized tool.

^ By degree of use fixed assets are divided into:

In operation, in stock, under repair, at the stage of completion, in additional equipment, in reconstruction, in modernization, in partial liquidation, on conservation.

In accounting receipt of fixed assets organization is carried out at original cost, which recognizes the amount of the organization's actual costs for the acquisition of facilities, excluding VAT and other reimbursable taxes.
Intangible assets
Normative regulation of accounting of intangible assets is carried out on the basis of PBU 14/07. In order for an object to be classified as an intangible asset, it must:

Do not have a material structure,

May be separated from other property,

Be used in the production of products, in the performance of work or the provision of services, or for the management needs of the organization,

be used for a long time (more than 12 months),

not intended for resale,

Possess the ability to generate economic benefits,

Have properly executed documents confirming the existence of this asset and the exclusive right of the organization to the results of intellectual activity.

^ Intangible assets include:

The exclusive right of the patent owner to an invention, industrial design, utility model;

The exclusive right of the owner to the trademark and service mark, the name of the place of origin of the goods;

The exclusive right of the patent holder to selection achievements;

Business reputation of the organization;

Organizational expenses.

Intangible assets are accepted for accounting at original cost.(count 04)

Construction in progress
Under construction in progress refers to the capital costs of a construction organization for the construction of a construction site from the beginning of construction to the commissioning of facilities.

^ capital construction includes both work on the construction of new facilities, and work on the expansion of reconstruction and technical re-equipment of existing fixed assets.

Accounting for the costs of construction in progress is carried out on account. 08 s / sch "Construction of fixed assets" and is carried out on objects from the beginning of construction to commissioning. After that, they are credited to fixed assets as separate inventory buildings, structures and equipment.

Costs during the construction of fixed assets are grouped according to the technological structure of costs, which are determined by the estimate documentation.

In accounting, equipment requiring installation is reflected in the account. 07.

The term "Equipment for installation" is due to the special technology of the capital construction process and refers exclusively to this type of activity.

On the account 03 the organization reflects the presence and movement of its investments in part of the property, equipment and other valuables that have a material form and provided to the organization for a fee for temporary possession and use.

^ Profitable investments in material values as an accounting object, they represent investments in the acquisition of assets intended for leasing both with the transfer of ownership of the leased property, and without changing the status of the owner.

Thus, organizations on the account. 03 take into account the property planned to be used in the following cases:

For rent,

For leasing,

For rent.

D t 03 K t 08 - property is accepted for accounting.
The cost of construction products

1. 
   
2. 
   Material Accounting
3. 
   
4. 
   
5. 
   Deferred expenses and reserves for future expenses and payments
6. 
   Auxiliary production costs
7. 
   Overheads
8. 
   Expenses not included in the estimated cost of construction and installation works

1. 
   Main regulatory documents

The cost of construction work performed by a construction organization consists of the costs associated with the use of materials, fuel, energy, fixed assets, labor resources, and other costs in the production process.

List of income and expenses, as well as the procedure for their reflection in accounting regulated by PBU 9/99; 10/99.

A detailed list, which was previously given in standard recommendations (methodological) for planning and accounting for the cost of construction work, approved by the Ministry of the Russian Federation No. BE 11260 dated 04.12.1995. currently abolished, but for practical purposes certain provisions guidelines can be used.

Basic provisions for the organization of accounting for the costs of construction work formulated in the Accounting Regulations, accounting for agreements (contracts) for capital construction.

Depending on the types of the cost accounting object, construction work can be carried out according to the order method or the cost accumulation method for a certain period of time.

1. 
   ^ Material Accounting

The article "Materials" includes the costs of materials, building structures, parts, fuel, electricity, water steam and other material resources used directly in the performance of construction work.

In accordance with the Accounting Regulations, accounting for material and production costs, materials are accepted for accounting at actual cost.

The actual cost depends on the method of entry into the organization, they can be obtained in the following ways:

Purchased from other organizations for a fee;

Made by the organization itself;

Contributed to the account of the contribution to the authorized capital;

Received free of charge;

Acquired under agreements providing for the fulfillment of obligations by non-monetary means;

Treated as a contribution under a simple partnership agreement and more.

The actual cost of materials purchased for a fee is the recognized amounts of the entity's actual costs of acquisition, excluding VAT and other reimbursable taxes.

Construction production is distinguished by a relatively high proportion of returnable materials, as well as those types of material and production costs that can be used repeatedly in the construction process; and this use may not be limited to one order. As for reserves that can be reused, then, as a rule, their cost can be estimated and taken into account in design and estimate documentation.

Synthetic accounting of materials is carried out on the account. 10.

Analytical accounting for accounts. 10 is conducted according to the places of storage of materials and their individual names.

By debit 10 reflects an increase in the organization's assets associated with the receipt of materials.

On loan c. 10 the disposal of materials is reflected, based on the turnover of the organization.

The primary accounting document is:

Power of attorney,

receipt order,

The act of acceptance of materials,

limit fence card,

Invoice requirement,

Invoice for the issue of materials to the side,

material accounting card,

Act on the posting of material assets received during the dismantling and dismantling of buildings and structures.

To maintain off-balance sheet accounting of inventories, an account is provided. 002 and sch. 003.

In the production of leave and other disposals, the assessment is carried out in the following ways:

Estimated at the cost of each unit;

at an average cost;

The selected method is fixed in the accounting policy. In it, the receipt of materials can be reflected using the account. 15 and ch. 16.

1. 
   ^ Labor and labor costs

Under the item of expenses for the remuneration of workers, all expenses for the remuneration of labor of production workers and line personnel are reflected when they are included in the composition of employees directly involved in construction work, calculated according to the systems and forms adopted in the construction organization.

When determining the legitimate write-off to the cost of construction and installation works, it is necessary to be guided by the requirements labor law, collective, individual agreements.

When agreeing on prices for construction products, labor costs are included in the costs under the following items:

Labor costs for workers

Expenses for the maintenance and operation of construction machines and mechanisms,

Overheads.

Costs under the item “Labor costs” are calculated based on the projected need for labor costs of workers in the main production, incentive payments, benefits and compensations, etc.

Costs under the item “Expenses for the maintenance and operation of construction machines and mechanisms” are calculated based on the design need for their work time in m / cm, m / h, including the cost of wages for workers involved in the management and operation of machines and mechanisms.

The costs under the item "Overhead costs" are determined on the basis of estimates of these costs for the planned period in the amounts determined in the construction organization methodology.

1. 
   ^ Expenses for the maintenance and operation of construction machines

A special type of expenses allocated in a separate article in construction organizations are the costs of maintaining and operating construction machines and mechanisms.

Expenses for the maintenance and operation of construction machines and mechanisms are normalized when drawing up design estimates.

The development of norms and standards and accounting for deviations is carried out both in terms of the time of use of construction machines and mechanisms, and in terms of the costs of their operation.

The use of overtime construction machines provided for by the project, as well as their use at work or in conditions not foreseen by the project, must be documented by the relevant documents, which indicate the reasons that caused the use of overtime machines and mechanisms, as well as the persons through whose fault such violations were committed.

At the same time, the time and terms for the elimination and prevention of deviations are determined.

The costs of operating machines and mechanisms of a construction organization are taken into account on the account. 25 by types or groups of machines and mechanisms. Monthly debited to the appropriate accounts, taking into account their use.

To count. 25 are opened with / sch of a lower order to reflect this particular type of cost.

^ 5. Deferred expenses and reserves for future expenses and payments
It is allowed to refer to deferred expenses in a construction organization:

1) the cost of uneven production. repair of fixed assets;

2) the cost of designing facilities provided for by construction plans for future years;

3) rent for the lease of individual items of fixed assets. This type expenses are deferred only when rent is paid in advance for a number of periods, usually a quarter or more.

4) expenses for the re-equipment and adaptation of buildings and structures for construction maintenance are included in the estimated cost as part of the funds for the construction of buildings and structures, if the construction organization does not form a reserve to cover costs;

5) the costs of relocating units, as well as road-building machines and mechanisms;

6) the costs of conservation and maintenance of machines and mechanisms with a seasonal nature of their use;

7) expenses associated with the organizational recruitment of workers for construction;

9) subscription costs for periodicals;

10) telephone and radio communication expenses;

11) expenses of the organization in the reporting period, but related to the following reporting periods, are taken into account preliminary on the account. 97. Then, monthly in equal parts, according to the approved calculations, the costs are included in the cost of construction work during the period to which they relate.

The reserves of the construction organization are created in order to evenly include future expenses in the cost of construction work in the reporting period.

The difference is that on the 97, the costs already incurred are taken into account, and on the account. 96 are planned.

The construction organization can create reserves for:

Upcoming employee vacation pay,

Payment of annual remuneration for the length of service and based on the results of work for the year,

Payment of premiums for putting objects into operation,

Erection of temporary buildings and structures,

Repair of fixed assets, tires, units,

Coverage for unexpected losses.

The reservation of certain amounts is reflected in the account. 96 in correspondence with the accounts of accounting for the costs of production and sale.

The actual expenses for which reserves were previously opened are included in the account. 96 in correspondence with cost accounting accounts.

The correctness of the formation, use of the amount of reserves is periodically checked according to estimates, calculations, etc.

Corrected if necessary.

^ 6. Costs of auxiliary production
Products, works and services of auxiliary industries used by a construction organization in the course of construction work are included in the cost of work at their actual cost, and the sale of products, works, services to third parties is carried out at contractual prices.

D t 23 reflects direct costs associated directly with the release of products, performance of work and provision of services, as well as indirect costs associated with the management and maintenance of auxiliary industries and losses from marriage.

Direct costs associated directly with the release of products (works, services) are written off to the account. 23 with K t accounts for accounting for inventories, payroll calculations and others.

Indirect costs associated with the management and maintenance of auxiliary industries are written off to the account. 23 from sch. 25, 26.

K t 23 - a reflection of the amount of the actual cost of finished products (works, services). These amounts are debited from 23 in D t sc. 20, 29, 40, 90.

^ 7. Overhead
This item of expenses is the most extensive calculation of items of expenses by types of expenses included by construction contractors in the cost of construction and installation works.

^ Overheads as part of the estimated cost of construction and installation works represent set of costs associated with the creation general conditions construction industry, its organization and maintenance.

Certain types of expenses included within the established norms, calculated from volumetric indicators, are determined in the prescribed manner for the construction organization as a whole, with the subsequent distribution of the limit by construction departments.

^ Synthetic accounting overhead costs on account 26. Accounting is kept separately for overhead costs related to the main production and for expenses related to auxiliary production.

Overhead costs associated with the maintenance of the non-productive sphere are recorded on account 29.

Overhead costs of the main production in construction organizations on a monthly basis in proportion to direct costs are related to the costs of construction work and are reflected in account 20.

Depending on the type of costs and accounting method, the following accounting entries are possible.

^ With the order method of cost accounting:

D t 20 K t 26 - for the amount of overhead costs of the main production

D t 23 K t 26 - for the amount of overhead costs of auxiliary production

D t 46 K t 26 - for the entire amount of overhead costs to be distributed.

^ List of overhead cost items in construction is divided into 5 major sections:

1) administrative business expenses;

2) expenses for construction maintenance workers;

3) expenses for organizing work at construction sites;

4) other overhead costs;

5) costs not taken into account in the overhead costs, but attributable to overhead costs.
^ Administrative expenses include:

1) labor costs and unified social tax of administrative and economic personnel;

2) postal and telegraph expenses;

3) expenses for the maintenance and operation of computer equipment, which is used for management and is listed on the balance sheet of the organization, as well as the costs of paying for the relevant work;

4) expenses for the purchase of stationery, accounting forms, reporting and other documents;

5) expenses for carrying out all types of repair of fixed assets used by administrative and economic personnel;

6) expenses for business trips related to the production activities of administrative and economic personnel;

7) entertainment expenses related to the commercial activities of the organization and expenses for holding a meeting of the council and the audit commission of the organization;

8) payment for advisory, information and audit services;

And other administrative expenses.
^ Construction costs include:

1) UST for the remuneration of workers involved in construction work, as well as the operation of construction machines and mechanisms;

2) expenses for ensuring sanitary and hygienic and living conditions;

3) expenses for labor protection and safety.
^ The costs of organizing work on construction sites include:

1) expenses for the repair of tools and the production of inventory used in the production of construction works and not related to fixed assets;

2) depreciation and expenses associated with the repair and maintenance, dismantling of temporary structures, fixtures and devices;

4) expenses for normative work - payment by the design and technology trust and technological assistance to the construction and regulatory research of stations for the work performed on the expenditure and implementation of advanced methods of labor organization, publication of normative and technical literature;

5) expenses for the preparation of construction objects for commissioning.
^ Other overhead costs include:

1) payments for compulsory insurance of the property of a construction organization, which are accounted for as working capital;

2) payments on bank loans;

1) disability benefit due to work-related injuries paid to employees on the basis of court decisions;

2) taxes, fees, payments and other mandatory charges, prod. in accordance with the procedure established by the Legislation;

3) the cost of payments for voluntary insurance and medical insurance;

4) contributions to the reserve for the erection of temporary buildings;

5) the cost of transporting employees from their place of residence to their place of work (at a distance of more than 3 km.).

^ 8. Expenses not included in the estimated cost of construction and installation works
In addition to the listed costs, the following types of costs may also be included in the cost of construction and installation works, which are not taken into account with the relevant estimate documentation:

Losses from marriage and alterations of poorly executed construction works;

Warranty repair costs;

Losses from downtime due to internal production reasons;

Losses from shortages of material assets in production and in warehouses;

Compensation costs due to employees, preventive diseases;

Payments to employees released from the construction organization in connection with its organization, reducing the number of employees.

The actual cost of construction and installation works in accounting is formed on account 20.
Revenue from the implementation of construction and installation works and financial results
The subject of a construction contract may be the commissioning of objects, types, complexes of construction and installation works, as well as parts of the object being built or individual volumes of construction and installation works.

The procedure for accounting for the financial result largely depends on the choice of the subject of the contract.

In accordance with Article 740 of the Civil Code of the Russian Federation, the customer becomes the owner of the construction object after it is accepted from the contractor on the basis of an acceptance certificate, as well as registration in the prescribed manner.

The moment of transfer of ownership of the completed construction and installation works may be:

The moment of acceptance of finished building products by the customer.

The moment of payment, i.e. cash flow to the contractor.

Currently, the following forms of primary documents are used to account for work in capital construction:

1) act of acceptance of work performed (KS-2)

2) certificate of the cost of work performed and costs (KS-3)

3) general work log (KS - 6)

4) log book of work performed (KS - 6a)

5) act on the commissioning of a temporary structure (KS-8)

6) an act on the dismantling of a temporary structure (KS - 9)

7) an act on the assessment of buildings, structures, structures and plantings to be demolished (KS - 10)

8) act of acceptance of the completed construction object (KS - 11)

9) act of acceptance of the completed construction object by the acceptance committee (KS - 14)

10) an act on the suspension of construction (KS-17)

11) an act on the suspension of design and survey work on unrealized construction (KS-18)

The final financial result of the construction organization's activity is made up of the financial result from the delivery to the customer of the objects (works, services) provided for by the contracts for the sale to the side of fixed assets and new property in the construction organization, products and services, ancillary and auxiliary industries on the balance sheet.
Profit (loss) from the commissioning of objects, completed construction and other works is determined:

In accounting, profit (loss) from sales is determined in the same way as for other industries in the sphere of material production.

1) D t 90 K t 20

For the amount of the actual cost of the completed construction and installation works;

2) D t 62 K t 90

For the amount of contracts for the cost of completed construction and installation works;

3) D t 90 K t 99

For the amount of profit from the implementation of construction and installation works