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Primary accounting document in construction. Composition of as-built documentation in construction: order of conduct, requirements

Primary accounting document in construction. Composition of as-built documentation in construction: order of conduct, requirements

13.03.2022

The rules for registration of completed construction works between the parties provide for the necessary compliance of the forms of primary documents with the requirements of the current legislation. Currently, the following unified forms of primary documents are used as the main ones for accounting for work in capital construction:
act of acceptance of work performed (form No. KS-2);
certificate of the cost of work performed and costs (form No. KS-3);
general work log (form No. KS-6);
logbook of work performed (form No. KS-6a);
an act on the commissioning of a temporary (non-title) structure (Form No. KS-8);
act on the dismantling of temporary (non-title) structures (form No. KS-9);
an act on the assessment of buildings, structures and plantings subject to demolition (transfer) (form No. KS-10);
act of acceptance of the completed construction facility (form No. KS-11);
act of acceptance of the completed construction object by the acceptance committee (form No. KS-14);
an act on the suspension of construction (form No. KS-17);
an act on the suspension of design and survey work on unfulfilled construction (form No. KS-18).

The act of acceptance of a completed construction facility (form No. KS-11) is used as a document of acceptance of a completed construction facility for industrial and residential purposes of all forms of ownership (buildings, structures, their start-up phases, including reconstruction, expansion and technical re-equipment) when they are fully prepared for in accordance with the approved project, work contract (contract).

Form No. KS-11, which is the basis for the final payment for all work performed by the contractor, is drawn up in the required number of copies and signed by the general contractor and the customer or another person authorized to do so. Registration of acceptance of the completed construction facility is carried out by the customer based on the results of his inspections, surveys, measurements and tests, as well as the documents of the work contractor confirming the compliance of the facility with the approved project, norms, standards and SNiP, as well as the conclusions of the supervisory authorities. The contractor (subcontractor) or the work performer shall attach to the above document a list of necessary documents and transfer them to the customer, who, in turn, to the user of the facility. At the same time, the contractor, on the basis of the act of acceptance of the completed construction object, submits, in the prescribed manner, statistical reporting documents on the fulfillment of contractual obligations. The completed construction facility is included in the reporting for the reporting period in which the fact of its commissioning was registered. The fact of commissioning of the accepted object is registered by the customer (user of the object) in local authorities.

The act of acceptance of a completed construction object by the acceptance committee (form No. KS-14) is a document on the acceptance and commissioning of a completed construction object for industrial and residential purposes and its inclusion in the fixed assets of all forms of ownership, including federal, as well as objects built at the expense of concessional lending. The above act is the basis for the final payment for all work performed by the contractor (subcontractor) in accordance with the agreement (contract). Registration of acceptance of the completed construction object is carried out by the customer and members of the acceptance committee on the basis of their surveys, tests, as well as the conclusions of the supervisory authorities. The cost of the work performed is indicated in the actual current prices of the current year. All documentation for the acceptance of the object and the list of necessary documents are transferred by the customer to the user of the object for subsequent registration with local authorities.

If the customer accepts the work from the contractor without verification (without an acceptance committee), then he loses the right to refer to the shortcomings of the work that could be established with the usual method of acceptance (obvious shortcomings) and cannot demand their elimination in court.

The log book of work performed (form No. KS-6a) is the main primary document reflecting the technological sequence, deadlines and conditions for the production of construction and installation works (hereinafter referred to as CMP) and is maintained by the person responsible for the construction of a structure. The above journal is a cumulative document, on the basis of which an act of acceptance of work performed (form No. KS-2) and a certificate of the cost of work performed (form No. KS-3) are drawn up. A log of work performed (form No. KS-6a) is maintained for each construction site based on measurements of work performed and uniform rates and prices for each type of work or structural element. Expenses are reflected in the line "Overheads and other expenses" on the basis of cost estimates for the reporting period in amounts in accordance with the methodology adopted by the organization.

The general work log (form No. KS-6) is used to record the implementation of construction and installation works. This is the main primary accounting document that reflects the technological sequence, timing, quality and conditions for the production of construction and installation works and is maintained by the foreman, the shift manager responsible for the construction of a building or structure during the reconstruction, expansion of individual or a group of similar objects simultaneously under construction located within the construction site.

The title page of the above general journal is filled out before the start of construction by the general contractor with the participation of the design organization and the customer.

The general journal of work must be laced, numbered, executed with all signatures on the title page and sealed with the seal of the organization that issued it.

The basis for settlements for the work performed is the Certificate of the cost of work performed and costs in the form No. KS-3, which is signed by the customer and the general contractor and sealed.

The cost of completed construction of temporary (non-title) structures, fixtures and devices is drawn up by an act on the commissioning of a temporary (non-title) structure in the form No. KS-8 and is accepted by the organization for accounting under account 08 “Investments in non-current assets” or 97 “Deferred expenses” with its subsequent inclusion in the inventory value of the object.

An act in the form No. KS-8 is drawn up by the construction and installation contractor in the required number of copies and transferred to the owner, as a rule, in three copies - to the accounting department, to the person who accepted the object (operated organization); the last copy is kept by the person who handed over the object. Materials to be returned are indicated in the table of the act, taking into account their quantity and percentage of shelf life.

The liquidation of these objects is documented by acts on the dismantling of temporary (non-title) structures (form No. KS-9), which are drawn up by a commission specially appointed by order of the head of the construction organization or an authorized person indicating all the necessary data on the object (for example, the expected return of materials, etc. .).

For the liquidation of buildings and structures, structures, etc. construction organizations must draw up an act on the assessment of buildings, structures, structures and plantings to be demolished (transferred) (form No. KS-10). This form is used to determine the amount of material damage caused to the owner (owner) of a building, structure, structure (usually an individual or legal entity). To draw up and sign this act, a commission is appointed, which should include representatives of the customer (developer) of the newly constructed facility, representatives of the BTI.

Currently, the Resolution of the Civil Code of the Russian Federation No. 7 (17) is in force, which introduces unified forms of primary accounting documentation for accounting for fixed assets. These forms must also be kept in mind when accounting for work in capital construction and repair and construction work.

Primary accounting documents, accounting registers and financial statements must be kept for at least five years in accordance with the rules of archival record keeping. Responsibility for organizing the storage of accounting documents, accounting registers and financial statements in accordance with the Federal Law "On Accounting" (7) lies with the head of the organization.

The title page of the above general journal is filled out before the start of construction by the general contractor with the participation of the design organization and the customer.

The general journal of work must be laced, numbered, executed with all signatures on the title page and sealed with the seal of the organization that issued it.

The federal law 402-FZ "On Accounting" describes all accounting and primary documents. They are needed mainly for tax purposes - as documents that confirm the expenses you incurred and the correctness of determining the tax base.

Primary documents must be kept for 4 years. During this time, the tax authorities may at any time request them to check you or your counterparties. "Primary" is also used in litigation in disputes with counterparties.

Primary accounting documents are compiled at the time of business transactions and testify to their completion. The list of documents accompanying a particular transaction, depending on the type of transaction, may be different. The preparation of all necessary primary documents, as a rule, is carried out by the supplier. Particular attention should be paid to those documents that arise during transactions where you are a buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents by business stages

All transactions can be divided into 3 stages:

Stage 1. You agree on the terms of the transaction

The result will be:

contract;
an invoice for payment.

Stage 2. The transaction is paid

Confirm payment:

statement from the current account, if the payment was by bank transfer, or by acquiring, or through payment systems where money is transferred from your current account;

cashier's checks, receipts for incoming cash orders, forms of strict accountability - if payment was made in cash. In most cases, this method of payment is used by your employees when they take money for a report. Settlements between organizations are rarely in the form of cash.

Stage 3. Receipt of goods or services

Be sure to confirm that the goods have actually been received and the service has been provided. Without this, the tax authorities will not allow you to reduce the tax on the money spent. Confirm receipt:

consignment note - for goods;
sales receipt - usually issued in conjunction with a cash receipt, or if the goods are sold by individual entrepreneurs;
act of work performed / services rendered.

Mandatory primary documents

Despite the variability of transactions, there is a list of mandatory documents that are drawn up for any type of transaction:

contract;
check;
strict reporting forms, cash register, sales receipt;
invoice;
act of work performed (services rendered).

Treaty

During the transaction, a contract is concluded with the client, which specifies all the details of the upcoming business transactions: the procedure for settlements, the shipment of goods, the timing of the work or the conditions for the provision of services.

The contract regulates the rights and obligations of the parties. Ideally, each transaction should be accompanied by a separate contract for the supply of goods or services. However, with long-term cooperation and the implementation of the same type of operations, one general agreement can be concluded. The contract is drawn up in two copies with seals and signatures of each of the parties.

Some transactions do not require a written contract. Let's say a contract of sale from the moment the buyer receives a cash or sales receipt is concluded.

An invoice for payment

An invoice is an agreement whereby a supplier fixes the price of their goods or services.

The buyer accepts the terms of the agreement by making the appropriate payment. The form of an invoice for payment is not strictly regulated, therefore, each company has the right to develop its own form of this document. In the invoice, you can prescribe the terms of the transaction: terms, notification of prepayment, payment and delivery procedures, and so on.

In accordance with Article 9-FZ "On Accounting", the signature of the director or chief accountant and the seal are optional for this document. But they should not be neglected in order to avoid questions from contractors and the state. The invoice does not allow you to make claims to the supplier - it only fixes the price of a product or service. At the same time, the buyer retains the right to demand a refund in case of unjustified enrichment of the supplier.

Payment documents: cashier's checks, strict reporting forms (BSO)

This group of primary documents allows you to confirm the fact of payment for purchased goods or services.

Payment documents include sales and cash receipts, BSO, payment requests and orders. The buyer can receive an order at the bank by making a cashless payment. A cash or commodity buyer receives a check from the supplier when paying in cash.

Bill of lading or sales receipt

Sales receipts, as we said above, are issued when selling goods to individuals or individuals themselves.

Invoices are mainly used by legal entities to register the release / sale of goods or inventory items and their further posting by the client.

The invoice must be issued in two copies. The first one remains with the supplier as a document confirming the fact of the transfer of goods, and the second copy is transferred to the buyer.

The data on the invoice must match the numbers on the invoice.

The authorized person responsible for the release of the goods must put his signature and the seal of the organization on the invoice. The party receiving the goods is also obliged to put a signature and certify it with a seal on the consignment note. The use of a facsimile signature is allowed, but this must be fixed in the contract.

Act of services rendered (work performed)

is a bilateral primary document that confirms the fact of the transaction, the cost and timing of the services or works.

The act is issued by the contractor to his client based on the results of the provision of services or work performed. This primary document confirms the compliance of the services rendered (work performed) with the terms of the concluded contract.

Invoice

An invoice is a document that is needed solely to control the movement of VAT. Invoices are usually issued in conjunction with consignment notes or acts. There are invoices for the advance paid.

This primary document is strictly regulated. It contains:

information about the amount of money;
texture part.

An invoice is the basis for accepting the VAT amounts presented for deduction. It must be issued by all VAT payers.

Recently, UPD has become popular - a universal transfer document. This document replaces the invoice + invoice or act + invoice pair.

Do business in a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service automatically generates primary documents and UPD.

The rules for registration of completed construction works between the parties provide for the necessary compliance of the forms of primary documents with the requirements of the current legislation. Only if these requirements are met, business transactions are considered completed and give rise to certain obligations under it. This is especially important for the construction industry.

All samples of unified forms of primary accounting documentation, given and listed below, were approved by the Decree of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100 "On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work." This Album of unified forms of primary accounting documentation was developed by NIPIstatinform of the State Statistics Committee of Russia on the basis of Decree of the Government of the Russian Federation of 07/08/1997 N 835.

Also in the construction industry, standard intersectoral forms N KS-6, KS-11, KS-14 are used, approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a "On approval of the forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, works in capital construction".

The use of unified forms of primary accounting documentation is regulated by the Regulation on accounting and reporting in the Russian Federation, approved by the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n.

The use and execution of primary accounting documentation for the accounting of work in capital construction and repair and construction work is regulated by regulatory legal acts in the field of construction and urban planning (including instructions for filling out federal state statistical observation forms for capital construction).

Maintaining primary accounting according to unified forms of primary accounting documentation included in the Album applies to legal entities of all organizational and legal forms and forms of ownership.

Primary accounting documents can be drawn up on paper and machine media.

Codes in forms are used to summarize and systematize information in automated data processing. Codes for which there are no references to all-Russian classifiers are affixed according to the coding system adopted by the organization.

In accordance with the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia of March 24, 1999 N 20, an organization, if necessary, can enter additional details into unified forms of primary accounting documentation (except for forms for accounting for cash transactions). At the same time, all the details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia remain unchanged (including the code, form number, document name). Removal of individual details from unified forms is not allowed.

The changes introduced must be formalized by the relevant organizational and administrative document of the organization.

The formats of forms indicated in the albums of unified forms of primary accounting documentation are recommended and may change.

When manufacturing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, taking into account the significance of indicators, including additional lines (including free ones) and loose sheets for ease of placement and processing of the necessary information.

The primary accounting system in a construction organization should be based on the following basic principles:

Primary accounting information is used for planning and forecasting the activities of the organization, improving the financial and economic condition of the construction organization;

Primary accounting is the main initial basis for accounting for payroll calculations, calculating the cost of production, calculating depreciation, accounting for finished products and their shipment to determine financial results.

Also, the objects of primary accounting in construction are:

Procurement, acquisition and expenditure of material resources;

Normalized and worked hours;

Elaboration of piecework workers;

The cost of manufacturing construction products;

Movement of semi-finished products and work in progress;

The volume of output, its shipment and sale;

Settlements with suppliers, buyers, banks, fiscal authorities, founders, etc.

Currently, the following unified forms of primary documents are used as the main ones for accounting for work in capital construction:

General journal of works (f. N KS-6);

Certificate of the cost of work performed and costs (f. N KS-3);

The act of acceptance of the completed construction object (f. N KS-11);

The act of acceptance of the completed construction object by the acceptance committee (f. N KS-14).

The act of acceptance of work performed (form N KS-2 of the Album of unified forms) is used for the acceptance of completed contract construction and installation works for industrial, housing, civil and other purposes. The act is drawn up on the basis of the data of the Journal of accounting for work performed (form N KS-6a of the Album of unified forms) in the required number of copies. The act is signed by authorized representatives of the parties having the right to sign (the work foreman and the customer (general contractor)).

A statement of the cost of work performed and costs (Form N KS-3 of the Album of Unified Forms) is the basis for making settlements with the customer for the work performed. It is filled in two or three copies: the first copy - for the contractor, the second - for the customer (developer, general contractor), and the third copy - if there is such a need - is submitted to the financing organization (investor).

Help on f. N KS-3 is compiled on a monthly basis by a specialist of the contractor who performed construction and installation work, major repairs of buildings and structures, and other contract work in the reporting period. It is presented by the general contractor to the customer (developer), subcontractor to the general contractor. The cost of work and costs in the certificate N KS-3 is reflected in the contract prices at which the customer and the contractor are settled, in particular, it is indicated:

The cost of work and expenses on an accrual basis from the beginning of the work;

The cost of work and costs for the reporting month as a whole for the construction site, as well as for each object included in it;

Information on each type of equipment, the installation of which was started in the reporting month, the name and brand of equipment, and in the columns - data on the installation work performed;

Additional costs associated with the production of works and included in the cost of these works: increase in the cost of materials; wages; tariffs; expenses for the operation of machines and mechanisms; additional costs in the production of work in the winter; funds for the payment of allowances for the mobile and traveling nature of work, etc .;

Costs not included in the cost of work.

The cost of work performed and costs includes the cost of construction and installation works provided for in the estimate. This includes 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 machinery and mechanisms, additional costs when performing work in winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in areas equivalent to it, changes in the conditions for organizing construction, etc.).

The information is given as a whole for the construction site with the allocation of data for each object included in its composition (start-up complex, stage).

At the request of the customer or investor, the certificate provides data on the types of equipment related to the construction site (start-up complex, stage), the installation of which was started in the reporting period. In this case, column 2 indicates the name and model of the equipment, and columns 4, 5, 6 - data on the installation work performed.

The line "Total" reflects the total amount of work and costs excluding VAT.

A separate line indicates the amount of VAT.

The line "Total" indicates the cost of work performed and costs, including VAT.

The general log of works (form N KS-6 of the resolution of the State Statistics Committee N 71a) is used to record the performance of construction and installation works. It is the main primary document reflecting the technological sequence, timing, quality of performance and conditions for the production of construction and installation works. It is carried out during the construction (during reconstruction, expansion) of individual or a group of buildings (structures) of the same type, simultaneously under construction, located within the same construction site.

Conducted by the foreman (senior foreman, shift leader) responsible for the construction of a building or structure. In specialized construction and installation organizations, a special work log is kept, which is kept by the responsible persons performing these works. Upon completion of the work, a special journal is transferred to the general contracting construction organization. The title page is filled out before the start of construction by the general contracting construction organization with the participation of the design organization and the customer. The cost of works is specified in contractual prices.

The list of engineering and technical personnel employed in the construction of the facility (section 1) is compiled by the head of the general contracting construction organization.

Section 2 lists all acts in calendar order.

Section 3 includes all work on parts and elements of buildings and structures, the quality of which is controlled and subject to evaluation.

Section 4 is completed by the employee responsible for maintaining the general work log.

Regular information about the production of works from the beginning to their completion, included in section 5, is the main part of the journal.

This part of the log should contain information about the beginning and end of work and reflect the progress of their implementation.

The description of the work should be carried out according to the structural elements of the building or structure, indicating the axes, rows, marks, floors, tiers, sections and rooms where the work was performed.

It should also provide brief information about the methods of work, the materials used, finished products and structures, forced downtime of construction machines (indicating the measures taken), testing of equipment, systems, networks and devices (testing empty or under load, power supply, tests on strength and tightness, etc.). Information is also provided on deviations from working drawings (with reasons) and their approval, changing the location of security, protective and signal fences, transferring transport and fire passages, laying, relaying and dismantling temporary engineering networks, availability and implementation of operational quality control schemes, corrections or alterations of the work performed (indicating the perpetrators, as well as meteorological and other special conditions for the production of work).

Section 6 includes comments from employees who control the production and safety of work in accordance with the rights granted to them, as well as authorized representatives of the design organization or its architectural supervision.

The general magazine must be numbered, laced, decorated with all signatures on the title page and sealed with the seal of the construction organization that issued it.

When a completed construction facility is put into operation, the general and special work logs are presented to the working commission and, after acceptance of the facility, are transferred for permanent storage to the customer or, on behalf of the customer, to the operating organization.

The journal of accounting for work performed (form N KS-6a of the Album of unified forms) is used to record work performed and is a cumulative document on the basis of which an act of acceptance of work performed in form N KS-2 and a certificate of cost of work performed in form N KS-3 .

The register of work performed is maintained by the performer of work for each construction object based on measurements of work performed and uniform norms and prices for each structural element or type of work.

Expenses on the line "Overhead and other expenses" are reflected on the basis of estimates of these expenses for the reporting period in amounts determined in accordance with the methodology adopted in the construction organization.

The act of commissioning a temporary (non-title) structure (form N KS-8 of the Album of unified forms) is used to account for the acceptance of a completed temporary (non-title) structure. The act is drawn up by the executor of construction and installation works in triplicate. The first copy remains with the person who handed over the object for storage, the second copy is transferred to the person who accepted the object for safekeeping, the third copy is transferred to the accounting department.

Materials to be returned are indicated in the table of the act. Against each type of material, the quantity and percentage of suitability of materials expected to be returned after disassembling this object is shown. Column 6 indicates the price of materials, taking into account the percentage of shelf life. Data on the expected return of materials are used in the future to control the return of materials during the dismantling of temporary (non-title) structures.

The act on the dismantling of temporary (non-title) structures (form N KS-9 of the Album of unified forms) is used to formalize the dismantling of temporary (non-title) structures, for posting the materials actually received from the dismantling to be returned.

The act is drawn up by a commission specially appointed by order (instruction) of the head of the construction organization or an authorized person.

The act is drawn up in the required number of copies, one of which is transferred to the accounting department, the other - to the person who accepted the object for safekeeping.

The act indicates the quantity and percentage of validity of materials actually received from the dismantling of temporary structures, as well as the expected return of materials during the construction of this structure, which is indicated on the basis of the data in columns 5, 6 of the Act on the commissioning of temporary (non-title) structures (form N KS-8 Album of unified forms). In case of discrepancies in the amount of materials received from dismantling with the amount of the expected return, the person responsible for the return shall explain the reason for the discrepancy.

The materials actually received from the disassembly are transferred to the financially responsible person, and his signature is affixed to the act.

The act on the assessment of buildings, structures, structures and plantings subject to demolition (transfer) (form N KS-10 of the Album of Unified Forms) is used to determine the amount of material damage in connection with the demolition (transfer) of buildings, structures, structures and the destruction or damage to plantations (fruit - berries, crops, etc.). The act is drawn up by a commission, which should include the owner (owner) of the building, structure, structure, planting to be demolished, or his representative, a representative of the customer (developer) of the newly constructed object, a representative of the technical inventory bureau. If necessary, the commission may include representatives of other interested organizations.

The act is drawn up in the required number of copies.

Column 9 indicates the market value of the building (plantation) as of the date of valuation.

When buildings and plantings are transferred, the line "The cost of the building (planting) as of the date of assessment at the market price, subject to compensation to the owner (owner)" is not filled in (a dash is made).

The act of acceptance of the completed construction object (f. N KS-11 of the resolution of the GKS N 71a). It is used for acceptance of a completed construction facility for industrial and residential purposes of all forms of ownership (buildings, structures, their stages, launch complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract).

This document is the basis for the final payment for all work performed by the contractor in accordance with the construction contract. It is drawn up in the required number of copies and signed by representatives of the general contractor, customer and investor. The work contractor and the customer shall attach documents drawn up in accordance with the current legislation, developed by the State Construction Committee of Russia and other state bodies of the Russian Federation, to the object acceptance certificate.

The acceptance is executed by the customer based on the results of his surveys, inspections, control tests and measurements, documents of the work contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities.

The performer of works on the basis of the act of acceptance submits, in accordance with the established procedure, statistical reporting documents on the fulfillment of contractual obligations. The object put into operation is included in the specified documents for the reporting period in which the fact of commissioning is registered. Then the fact of commissioning of the accepted object is registered by the customer (user of the object) in the local executive authorities in the manner prescribed by these bodies.

The act of acceptance of the completed construction object by the acceptance committee (form N KS-14 of the GKS resolution N 71a) is a document for the acceptance and commissioning of a completed construction object for industrial and residential purposes and its inclusion in fixed assets (fixed assets) of all forms of ownership, including state (federal). This also includes facilities constructed using concessional lending (buildings, structures, their stages, launch complexes, including reconstruction, expansion and technical re-equipment).

The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

It is drawn up in the required number of copies and signed by representatives of the contractor (general contractor) and the customer or another person authorized by the investor, as well as members of the acceptance committee. Its composition is determined by the investor or the customer, respectively, for the contractor (general contractor), customer. The act serves as the basis for the final payment of all work performed by the contractor in accordance with the construction contract. The cost of the work performed is indicated in the actual current prices of the current year.

Registration of acceptance is carried out by the customer and members of the acceptance committee based on the results of their surveys, inspections, control tests and measurements, documents of the work contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities. All documentation on the acceptance of the object is transferred by the customer to the user of the object.

The performer of works on the basis of the act of acceptance submits, in accordance with the established procedure, statistical reporting documents on the fulfillment of contractual obligations. In these documents, the object put into operation is included for the reporting period in which the commissioning was registered. Then the fact of commissioning of the accepted object is registered by the customer (user of the object) in the local executive authorities in the manner prescribed by these bodies.

The act of suspension of construction (form N KS-17 of the Album of unified forms) is used to formalize the suspension of construction (conservation or termination of construction).

Upon receipt of a decision on conservation or the final termination of construction, the customer (developer) is obliged to make the final settlement for this construction with the contractor. The act is drawn up in the required number of copies for each construction site, indicating separately the works suspended by the construction. One copy is transferred to the contractor, the second - to the customer (developer). The third is presented only at the request of the investor.

The act on the suspension of design and survey work on unrealized construction (form N KS-18 of the Album of Unified Forms) is used to formalize the suspension of the commenced design and survey work due to the non-inclusion of these works in the plan or the inappropriateness of further construction design.

The act is drawn up by the customer in the required number of copies, of which one remains in the customer's accounting department, two copies are sent to the design organization, the fourth copy is presented to the investor at his request.

The construction of buildings or structures can be carried out on their own or with the involvement of a contractor. The stages of construction of objects and all technological processes should be reflected in the accounting of the customer and the contractor. The contract may provide for the implementation of not only construction activities, but also installation, repair, finishing, reconstruction.

Features of accounting and tax accounting in construction

The specifics of the work of construction companies is due to:

territorial fragmentation of serviced objects;
the presence of a wide range of external factors affecting the efficiency of activities (climatic conditions, soil composition, seismic activity);
a long period of development and approval of design and technical documentation;
a large list of services provided;
multi-stage system of mutual settlements between the customer and the contractor.

Accounting uses specific primary documents that are unique to the construction industry. These include construction acts, estimates, certificates, magazines. For each object, the accountant has to keep separate records with the possibility of obtaining analytical information. If it is necessary to organize work in other localities, it may be necessary to expand the structure of the company through separate divisions.

Difficulties in reflecting the measures taken in accounting arise during the inventory. The reason lies in the availability of a wide range of specific materials that can be placed in warehouses that are remote from each other.

NOTE! In the construction industry, costs may appear to the contractor before the signing of the contract for work at the facility. They are related to the preparation of technical and project documentation, risk insurance. They are included in deferred expenses.

The costs incurred by the construction company for the coordination of project details, insurance and approval of the feasibility study may be included in the cost of an unsigned contract with the customer. This right is enshrined in clause 15 of PBU 2/2008, you can use it if:

the amount of costs can be determined exactly at the current moment;
the probability of signing an agreement on work in this reporting period is high.

In accounting, correspondence is created for the amount of expenses incurred between D97 and K76. After the entry into force of the contract and the start of construction work at the customer's site, the costs will be written off monthly in parts by posting D20 - K97.

If one of the requirements is not met, the costs must be attributed to the category of others. They are reflected in the accounting in the month in which they actually arose. If, under the terms of cooperation, the contractor undertakes to improve the territory adjacent to the facility under construction, the costs are reflected as part of the cost of the asset under construction. If it is impossible to complete the improvement due to the influence of external factors within the agreed period, funds for these purposes are accumulated in the form of estimated liabilities on account 96.

To reflect the object under construction in tax accounting, the customer must determine the amount of the initial cost of the asset. It includes all costs associated with the construction process, which were indicated in the form act. Depreciation deductions must begin to be made from the 1st day of the month following the monthly interval in which the facility was put into operation. If the terms of the contract provide for a phased performance of work with their regular delivery to the customer, the VAT deduction is applied in the standard manner according to invoices from the contractor.

The nuances of accounting for materials, technological process and objects

When a contractor is involved in the construction, the document management system with him will be based on two forms:

Form KS-2, which accepts the completed stages of work.
Help, which shows the cost of all work performed and expenses incurred.

The documents were approved by the Decree of the State Statistics Committee of November 11, 1999 under No. 100. The act is needed to confirm the delivery of work by the contractor and acceptance by the customer. On its basis, a certificate KS-3 is formed. It is used to justify settlement transactions between the parties to the agreement.

REMEMBER! All costs incurred related to construction and installation work are accumulated on account 08.3.

The contracting organization in accounting shows the costs incurred by posting D08.3 - K60. The amount of VAT, which is presented by the contractor, is reflected in the debit of account 19 and the credit turnover of account 60. When the entire complex of construction and installation, landscaping activities is completed, the facility is put into operation. At this moment, an entry D01 - K08 is created in the accounting.

To account for production costs, postings are used:

D20 - K10 - in the amount of spent building materials or structures.
D20 - K23 - in the amount of services received from auxiliary production workshops.
D20 - K60 - in the amount of the cost of services rendered by third parties.

Building materials should be recorded at their actual price, which includes the purchase amount and the cost of delivery to the site, including customs duties and fees. If it is necessary to seek consulting assistance in the selection of materials, the payment for these services is included in the actual price of raw materials.

You can write off building materials using one of the following methods:

at cost determined for each unit of goods and materials;
by the average value of the cost of existing reserves;
the FIFO method, which provides for the write-off of assets in strict accordance with the chronology of their receipt at the warehouse.

When building materials are issued to objects, invoices for internal movement must be issued. On a monthly basis, reports of foremen on the movement of stocks are submitted to the accounting service, according to which the values \u200b\u200bwill be written off in accounting. Losses can be identified during the construction process. Their volume should be within the limits of natural loss.

IMPORTANT! If the loss of goods and materials exceeds the normative indicators, their cost is charged to the account of the financially responsible person.

Building materials by the contractor are recorded on account 10 when they are recorded at actual prices or on accounts 15, 16 if accounting prices are used. In situations where the contract provides not for the independent purchase of materials, but for their receipt from the customer of the work, then:

materials arriving at the facilities will be considered raw materials supplied by the customer;
the procedure for the transfer of standing materials involves registration;
in accounting, the contractor relates the cost of raw materials to the off-balance sheet 003 account.

Typical correspondence for the accounting of materials from the contractor:

D003 - the fact of receiving tolling raw materials.
D20 - K10 - reflects the consumption of materials purchased by the contractor independently.
D90 - K20 - expenses for construction stages are written off.
D62 - K90 - shows the proceeds from the completed construction or installation work.
D90 - K68 - the amount of VAT is taken into account, which falls on the cost of work performed.

BTW, it is typical for construction organizations to keep separate records of the stages of the technological process.

The technological process of the work performed can be divided into the following components:

preparation activities;
fare;
preparatory work;
assembly operations.

At the stage of implementation of the procurement block of works for the facility under construction, semi-finished products and parts are manufactured. This can be carried out both by the contractor itself at the construction site, and by specialized factories. Transportation outside construction sites should be carried out with the participation of general construction vehicles, within the same site - by on-site means.

Important! The efficiency of installation and laying operations depends on the quality of the preparatory work.

At all stages of construction, accounting is guided by calculated values. When summing up, the actual values of the indicators are determined and compared with the amounts included in the plan. It is necessary to normalize all types of direct costs, which are reflected in the 20th account. Normative indicators should be provided for:

cost;
wages;
depreciation;

For construction and installation works, a financial estimate is compiled for each serviced facility. The main primary document to be reflected in the cost level accounting is the order for piece work. It can be issued to a team or an individual worker. Performers of work at the end of the month hand over completed forms of orders to the accounting department. According to the information shown in them, the calculation of salaries is carried out.

To account for construction vehicles, waybills and log books for the operation of construction machines, certificates with data on the work performed are used. For each machine, a time sheet is filled out, which reflects the days of stay at the facility and the number of shifts actually worked.