Primary documents in construction for accounting

Concept and types of services

Services are a type of activity that does not have a material expression, the results of which are sold and consumed in the process of economic activity of the enterprise (Clause 5 of Article 38 of the Tax Code of the Russian Federation).
Services exist in a wide variety, in particular:

• informational;
• audit;
• transport;
• storage;
• consulting;
• real estate agents;
• communications;
• training, etc.

In accounting, all services are included in costs based on primary accounting documents.

The main primary documents confirming the execution of services are:

1. Agreement.
2. Certificate of completion of work or other document confirming acceptance of services.

IMPORTANT! The Ministry of Finance believes that if the agreement does not provide for a clause on drawing up an act, then it needs to be drawn up only in cases provided for by law (letter dated November 13, 2009 No. 03-03-06/1/750). The Civil Code obliges to draw up an act confirming the acceptance of work only in the case of a construction contract (Article 720 of the Civil Code of the Russian Federation).

The procedure for concluding and terms of the contract for the provision of services are regulated by Ch. 37–41, 47–49, 51, 52 Civil Code of the Russian Federation. The main actors in the contract are the contractor and the customer of the services. Let's look at the accounting procedures for each of them.

Accounting for services from the contractor

The contractor's accounting directly depends on the type of activity and taxation regime. Most often, companies providing services in order to reduce the tax burden choose special regimes: UTII or simplified tax system. Along with them, OSNO can also be used.

Revenue from services provided is income from ordinary activities. The procedure for its accounting is regulated by clause 5 of PBU 9/99.

Postings from the contractor when selling services will be as follows:

• Dt 62 Kt 90.1 - reflects the sale of services.
• Dt 90.3 Kt 68 - VAT charged.
• Dt 90.2 Kt 20 (23, 25, 26, 43) - the cost of services provided is written off.
• Dt 50 (51) Kt 62 - services paid for by the customer.

1. Cost accounting.

Cost accounting for companies engaged in the provision of services has its own specifics, since it depends on the specific type of activity. If a company is engaged in the provision of services that do not require material investments (for example, information, auditing or the like), then all costs are collected in the debit of account 20 “Production expenses” (clause 5 of PBU 10/99).

Consider, for example, training services. The main costs are salaries of employees, calculation of taxes and contributions, depreciation, etc. That is, to provide these services, the organization does not spend material assets on the production of any objects. At the end of the month, its costs are written off to the cost of sales by posting Dt 90.2 Kt 20.

If the company provides services and at the same time produces some material assets, then cost accounting is organized using accounts 20 “Production expenses”, 26 “General expenses” to account for management costs, and, if necessary, the 25th account “General production expenses” is used. expenses". Produced objects are accounted for on account 43 “Finished products”.

Example

Modern LLC provides outdoor advertising services. Assorted LLC ordered a banner for the store. The amount under the contract was 38,335 rubles. (including VAT RUB 5,847.71).

Postings in the accounting of Modern LLC:

• Dt 51 Kt 62 — 38,335 rub. — payment was received from Assorti LLC.
• Dt 62 Kt 90.1 — 38,335 rub. — sales of services are reflected.
• Dt 90.3 Kt 68 - 5,847.71 rub. — VAT is allocated.

Materials in the amount of 17,342 rubles were spent on the production of the banner. (excluding VAT). The remuneration of employees amounted to 8,500 rubles, contributions from the payroll - 2,805 rubles.

• Dt 20 Kt 10 - 17,432 rub. — materials for making the banner were written off;
• Dt 20 Kt 70 - 8,500 rub. — wages accrued to employees;
• Dt 20 Kt 69 - 2,805 rub. — contributions from the payroll are calculated.

According to the accounting policy, Modern LLC keeps records of finished products at actual cost.

• Dt 43 Kt 20 - 28,737 rub. (17,432 + 8,500 + 2,805) - the banner was made at the actual cost.
• Dt 90.2 Kt 43 - 28,737 rub. — the cost of services is written off.

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Accounting for services from the customer

Services are expenses of the customer enterprise and are most often included in expense accounts 20 (23, 25, 26, 44).

Let's continue the example

The accountant of Assorti LLC will make the following entries in the accounting:

• Dt 60 Kt 51 - 38,335 rub. - paid for advertising.
• Dt 44 Kt 60 — 32,487.29 rub. — advertising costs are taken into account.
• Dt 19 Kt 60 — 5,847.71 rub. — input VAT is taken into account.

However, some services may increase the cost of purchased goods or fixed assets (clause 6 of PBU 5/01, clause 8 of PBU /01), for example, transport or information services. In this case, they are reflected as follows:

• Dt 08 (10, 41) Kt 60 - the cost of fixed assets (inventory, goods and materials) has been increased by the amount of transport or other services to be included in the price.

For the procedure for forming the cost of fixed assets and inventory items, see the articles:

Do you want to know what risks a customer may have when concluding a contract for paid services? Sign up for a free trial access to the ConsultantPlus system and proceed to the Guide to Contractual Work.

Primary documents for accounting services

In tax accounting, services are also included in costs and reduce taxable profit, subject to economic justification and the availability of primary accounting documents (Article 252 of the Tax Code of the Russian Federation). The exception is standardized expenses, when only part of the costs according to the rate specified in tax legislation is included in the base when calculating profits.

As noted above, most often, to confirm the fact that the service has been provided, a certificate of completion of work is drawn up. The form of the act is not contained in the album of unified forms (with the exception of the KS-2 form); it is developed and agreed upon by the parties to the agreement independently, taking into account the conditions of each specific transaction. In this case, the form must contain the mandatory details listed in Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ:

• Name and date of the document.
• The name of the company that prepared the document.
• The name of the work performed, indicating the cost and quantitative characteristics.
• Signatures of the parties indicating the positions and names of the signatories.

Accounting in certain areas of activity

The acceptance certificate for a completed construction facility (Form No. KS-11) is used as a document for the acceptance of a completed construction facility for industrial and housing and civil purposes of all forms of ownership (buildings, structures, their start-up phases, including reconstruction, expansion and technical re-equipment) when they are fully ready in in accordance with the approved project, construction agreement (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. Acceptance of a completed construction facility is formalized by the customer based on the results of inspections, surveys, measurements and tests carried out by him, 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 conclusions of supervisory authorities. The contractor (subcontractor) or performer of the work attaches to the above document a list of necessary documents and transfers them to the customer, who, in turn, transfers them to the user of the facility. At the same time, the contractor, on the basis of the acceptance certificate for the completed construction of the facility, submits statistical reporting documents on the fulfillment of contractual obligations in the prescribed manner. A completed construction facility is included in the reporting for the reporting period in which the fact of its commissioning is registered. The fact of commissioning of the accepted facility is registered by the customer (user of the facility) with local authorities.

The act of acceptance of a completed construction facility by the acceptance committee (Form No. KS-14) is a document on the acceptance and commissioning of a completed industrial, housing and civil facility and its inclusion in the fixed assets of all forms of ownership, including federal, as well as facilities constructed at the expense of preferential lending. The above act is the basis for the final payment of all work performed by the contractor (subcontractor) in accordance with the agreement (contract). Registration of acceptance of a completed construction facility 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 supervisory authorities. The cost of work performed is indicated in actual prices of the current year. All documentation for 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 work from the contractor without inspection (without an acceptance committee), then he is deprived of the right to refer to defects in the work that could have been established in the usual way of accepting it (obvious defects) and cannot demand their elimination in court.

The log book of completed work (form No. KS-6a) is the main primary document reflecting the technological sequence, deadlines and conditions for construction and installation work (hereinafter referred to as construction and installation work) and is maintained by the person responsible for the construction of a particular 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 kept for each construction project based on measurements of work performed and uniform standards and prices for each type of work or structural element. Costs are reflected in the line “Overhead and other expenses” based on 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 work. This is the main primary accounting document that reflects the technological sequence, timing, quality and conditions of construction and installation work and is maintained by the work producer, shift manager, responsible for the construction of a building or structure during the reconstruction, expansion of individual or a group of similar objects under construction at the same time, 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 work log must be laced, numbered, signed by all signatures on the title page and sealed with the seal of the organization that issued it.

The basis for payments for work performed is a Certificate of the cost of work performed and expenses in 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 documented in the act of commissioning of the temporary (non-title) structure in 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 form No. KS-8 is drawn up by the construction and installation contractor in the required number of copies and transferred to the owner, usually in triplicate - to the accounting department, to the person who accepted the object (the operating organization); the last copy is kept in the custody of 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 expiration date.

The liquidation of these objects is formalized by acts of dismantling 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 assessment report on buildings, structures, structures and plantings subject to demolition (relocation) (form No. KS-10). This form is used to determine the amount of material damage caused to the owner (proprietor) 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, Resolution of the State Civil Code of the Russian Federation No. 7 (17) is in force, which introduced unified forms of primary accounting documentation for accounting of fixed assets. These forms must also be kept in mind when accounting for capital construction work and repair and construction work.

Source

Results

Accounting for services is based on accounting standards. The accounting methodology is specific and depends on the specific type of activity of the performing company. Revenue from the provision of services is included in income from ordinary activities. Expenses are recorded as costs from normal activities in cost accounts. In the production of material assets necessary for the performance of services, finished product release account 43 is used.

For the customer, the cost of services is recognized as an expense and is charged either to cost accounts or to an increase in the purchase price of assets for which these services are related.

Why is a document confirming the execution of operations necessary?

A work progress log (form KS-6A) is necessary at the enterprise to record activities for each facility under construction - it is extremely important for the manager to know how much has already been done at this stage and what exactly remains to be done, and, most importantly, how much money will be required for this. Here is a far from complete list of tasks that this document helps to facilitate:

• activity planning;
• calculation of cash requirements for the entire construction period;
• identification of sources of financing, etc.

Information is entered into this paper as each type of work is completed, and thus it is a cumulative document. Based on it, an acceptance certificate for completed work is drawn up in form KS-2 and a certificate of cost in form KS-3.

Accounting in organizations providing repair and finishing services

The core activity of repairmen and finishing workers requires, like any other, mandatory bookkeeping. The task can be solved with the involvement of a third-party contractor (outsourcer) or by forming its own staff of accountants. Everyone chooses the best option independently.

As for record keeping itself, it has a number of features determined by the specifics of business activity. Let's look at a few key points.

Settlements with customers

Mutual settlements with customers of repair services and finishing works can be carried out in cash or non-cash. In both cases, documentation of financial and business transactions in accordance with regulatory requirements is mandatory. If cash is used for mutual settlements, a business entity cannot do without cash register equipment. The latter must comply with the standards and requirements established by the current tax legislation. When paying in cash, special attention should be paid to the preparation of cash receipts. They must indicate the full details of the executing company.

Standard strict reporting forms are also accepted for accounting purposes. These include work orders and receipts. BSO used by the executing company are accounted for at the actual cost of acquisition and are reflected in a subaccount to account 10. The cost of the forms is written off as general business expenses.

There is another important point in accounting for mutual settlements with the customer. Amounts received by the contractor from the client are reflected in account 62 or 64 (settlements with customers, settlements on advances received).

Cost accounting

Each type of construction, repair, and finishing work has its own cost. And it is necessarily reflected in the accounting. To account for cost correctly, it is necessary to determine the cost accounting object. Most often, companies that provide repair and construction services under household contracts use the custom method. It provides for cost accounting separately for each contract (repair object). Costs are taken into account on an accrual basis. The custom method is convenient for companies performing the bulk of the work or entire repairs on site.

Organizations that provide highly specialized services (for example, installation of a water supply system, electrical wiring, installation of a hidden climate control system, etc.) often account for costs using the accumulative or “boiler” method. The latter provides for accounting for a specific period of time. The “boiler” method allows you to take into account costs by the places they arise and the types of work performed. The cost of the latter is determined by calculation. When performing the calculation, the actual costs of performing the work, work in progress, and the contractual cost of the work are taken into account.

In addition to determining the object of cost accounting, the distribution of overhead costs is of great importance in determining the cost of repair and finishing services. The method of such distribution is chosen by the organization and is reflected in the accounting policies.

Filling out the table

The second part of the magazine concerns basic information on the construction project. So, let's start in order.

• Column 1 . This indicates the serial number in this document of one or another type of work performed at the construction site;
• Column 2 . This includes the work position according to the estimate;
• Column 3 . Reflects the name of the type of work (it must be written in sufficient detail and clearly so that different interpretations cannot arise);
• Column 4 . Here you can put a dash (if the contract already states a clear cost of construction work);
• Column 5 . The unit of measurement for the type of work is entered here. For example, if this is paving a plot of land, then you can indicate square meters, etc.;
• Column 6 . This includes the cost of performing a unit of work, for example, how much the same asphalting of one square meter will cost;
• Column 7 . Number of works - how many sq.m. paved.
• Column 8 contains the estimated cost of the work. This value is calculated by multiplying the indicators from the two previous columns (No. 6.7);
• Columns 9-44 contain the quantity and cost of work performed monthly, as well as the number of works performed since the beginning of construction at the time of a particular month (this figure is a cumulative total, which is the result of summation from the beginning of the year).

It should be noted that all months are divided into three columns, and the necessary information must be entered into each of them.

• Box 45 . Here the total number of works for each type for the entire time is recorded;
• Box 46 . This includes the total cost of work for all months of the year;

It should be noted that all values ​​from columns containing monetary values ​​must be calculated and recorded in the final line “Total”, and if in any month according to the estimate there were no expenses or invoices, then the numbers in the “Total” column must be copied to column "Total". If there were overhead and other costs, they need to be added to the numbers in “Total” and this final total must be entered in the “Total” column.

The accounting journal in form KS-6a must be laced with a thick thread, numbered and sealed with the signature of the person responsible for filling it out and the seal of the company that issued it.

After the construction and installation work is completed, the general log must be handed over to the customer for storage. The second option is to give this document for storage to the operating company, which is subsequently responsible for the finished structure.

Accounting for work implementation

Accounting for the implementation of repair and finishing works is carried out in accordance with the requirements established by the current PBU. The moment of implementation is determined by one of two methods. The first involves accounting for income for individual work performed. The second is for the object as a whole. The method is determined at the stage of concluding a contract. The procedure for the delivery and acceptance of work is also mandatory in this document.

Any contractor can determine income for the facility as a whole. But it is advisable to use this scheme for those who perform short-term work. The method involves determining income as the difference between the cost of services specified in the contract and the costs of performing the work.

Determining the financial result by type of work is rational to use if the maintenance of the facility is divided into stages. The cost of such stages is indicated in the contract. Income is taken into account by the contractor on an accrual basis.

Forms of maintaining ID

In accordance with GOST R 51872-2019, it is possible to maintain as-built geodetic documentation both in electronic and paper form. Of course, the Customer decides in what form it will be carried out, but the possibility of issuing ID electronically may also depend on other persons involved in construction. After all, not everyone has the opportunity to meet all the requirements: availability of software, UKEP for specialists, etc.

As-built documentation in electronic form

As-built geodetic documentation can be executed in electronic form if an appropriate agreement has been drawn up with the Customer of the facility. Neither SP 48.13330.2019 nor GOST R 51872-2019 indicate in what form documents can be prepared: Word, Excel, AutoCAD, Visio, or only in PDF format. The possibility of signing the UKEP is available for all types. What is needed for this:

• agreement with the Customer to maintain ID in the form of electronic documents;
• each person appointed by the order who signs acts, journals, diagrams and other documents included in the ID must have an enhanced qualified electronic signature;
• To sign documents, you must install the appropriate software on your computer.

Maintaining documentation in electronic form makes it possible to more quickly approve documents and quickly sign them. Indeed, in most cases, the Customer, the design organization and representatives of construction control are in different places and sending documents electronically to an e-mail address significantly speeds up all processes. The innovation of submitting as-built documentation in electronic form was prescribed in RD 11-02-2006 by order of Rostechnadzor dated 09.11.2017 N 470, as well as with the introduction of SP 48.13330.2019 clause 5.16.

Materials accounting

This accounting sector, like the previous ones, has its own characteristics. It should be noted that the contractor can provide repair and construction services using its own materials and the customer’s materials. In the latter case, upon receipt of materials from the customer, the contractor’s accounting department makes the appropriate entry to off-balance sheet account 003, which reflects the materials accepted for processing. Moreover, separate records reflect the materials received and subsequently consumed. If these are not completely consumed, the contractor can return them or reduce the cost of work performed by the amount of the balance of goods and materials received from the customer. In both cases, financial and economic transactions are reflected in accounting accordingly.

If the work is performed using contractor materials, their cost is included in the estimate. Materials are paid for by the customer in the manner established by the contract for the provision of services. Payment can be full or partial. In the second case, final payment for materials is made upon acceptance of the completed work. The cost of materials specified in the contract is fixed. The contractor has no right to change it unilaterally.

What information does it contain?

The legislation of the Russian Federation provides for a unified form KS-6A “Logbook of work performed ,” which was approved in Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100: according to the OKUD classifier, it has code 0322006. The log contains basic information about construction:

• Cost of each type of work.
• Construction measurements.
• Norms and requirements for the facility.

This form is relevant for many types of construction and repair activities. It is formed for:

• construction of buildings and other structures;
• laying foundations;
• installation of load-bearing and internal structures, ceilings, floors, windows;
• internal sanitation operations;
• installation of electric lighting and power plants;
• technical equipment;
• control and measuring equipment;
• automation;
• alarms;
• wiring, etc.

Document KS-6A consists of two parts: introductory and tabular with permanent details, each of which must be filled out:

• The introduction records data about the parties to the contract: names of organizations, legal addresses and contact details of the customer and contractor.
• Tabular part: period for which information is presented, estimated cost and monetary unit. Below is the person responsible for filling out the log and the person checking the authenticity of the data.
• Next, all types of operations performed from the beginning of construction to its completion are indicated: their number by month and total cost.

General rules for filling out the document

Now let's look in detail at how to fill out the document. It has a strictly established form, and it should be drawn up with all responsibility with a blue ballpoint pen on A4 paper. The first sheet is portrait orientation, the subsequent sheets are landscape. All fields are required :

• Introductory part on a separate sheet. Here it is indicated line by line:
  Customer details: name of organization, legal address, telephone, fax and other contact information, OKPO number.
• Contractor details: name of organization, legal address, telephone, fax and other contacts, OKPO number.

Important! All codes are contained in special registration documents.

• Name and address of the place where construction is taking place.
• Name of the property.
• Type of activity according to OKDP (for example, according to code F - “Construction”).
• Information about the contract (subcontract): registration number of the document and the date of its conclusion.

In the table section you need to fill in the following details:

• The header indicates the reporting period for which accounting is carried out: a monthly period and a year.
• Below line by line:
  The amount of the estimated cost under the contract (subcontract), expressed in rubles (in numbers).
• The originator of the document is the person who is obliged to fill out the journal: indicate the position and signature with a transcript of the full name (with it he will secure responsibility for all the data provided).
• Inspector - he must confirm the veracity of the following data: position, signature with full name (it will testify that the verification has been carried out).
• Next comes the table itself of 46 columns:
  The serial number in the document of the specific type of work in question.
• Item number according to the estimate.
• Names of structural elements and types of construction operations from those calculated in the estimate.
  Attention! You need to write in such a way that there are no unnecessary interpretations. For example, “Laying the Foundation” is clear and precise.
• Unit price number or contract price for the type of work (in rubles). A dash may be added here if this amount has already been indicated in the contract.
• Units of measurement by type of operation (m² - if it is paving the territory).
• Unit price is the cost of performing the same activity for 1 m² of territory (if we are talking about asphalting).
• The amount of work according to the estimate for the entire construction period (or based on the period specified in the contract) is the total number of m² that needs to be covered with asphalt.
• Estimated (contractual) cost - calculated by multiplying the price per unit (column 6) by the quantity (column 7).
• Columns 9-44 are lined by month. For each you need to indicate:
  Number of jobs in a given month.
• Cost per month based on the total number of transactions in it (in rubles).
• The cost of actually completed work, which is calculated from the beginning of construction (in rubles) - it increases every new month and comes to a total at the end of the year (the moment the construction or contract is completed).
• Columns 45 and 47 are:
  The total number of transactions per year or contract period (also indicated).
• The total cost of all activities for the reporting period (year or duration of the contract).
• In the lower graphs it is calculated:
  “Totals” of all monetary values.
• Overhead expenses on a monthly basis with an increasing total amount according to the estimate or standards of the enterprise.

Reference! If there were no overhead expenses for the month, then they should be entered in the next column.

• “Total” is the general total of all positions in the journal, except for the natural expression of works.

Although the appearance of the document is fixed in legislative acts, the manager can add other information to the points - for example, the percentage of individual operations performed to the overall progress of construction.

We do not recommend completing the documents yourself. Save time - contact our lawyers by phone:

8 (800) 350-14-90

Find out all the details about how documents such as work orders, technical specifications, schedules and a letter of guarantee for the completion of work are drawn up and why they are needed.

Warranty repair accounting

Any specialized company that values ​​its reputation gives customers guarantees of the quality of the work performed. The service agreement specifies the procedure for eliminating deficiencies discovered during the warranty period.

There are two ways to solve the problems. Firstly, the contractor can eliminate the identified deficiencies at his own expense. Secondly, he has the right to proportionally reduce the cost of work performed.

If a specific warranty period is not provided for in the contract for the provision of repair services and finishing work, under civil law the customer has the right to demand that the contractor eliminate defects if less than 2 years have passed since the delivery and acceptance of the object.

Who fills out the KS-6a form?

The registration of this journal is carried out by the responsible person on the part of the contracting organization, which is directly involved in the execution of construction and installation work. The log should begin to be filled out from the very moment the builders began to actually perform their duties.

Based on the KS-6a form, a Certificate of Acceptance of Work Completed and Costs is subsequently drawn up (form KS-3).

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Features of accounting and taxation for a contractor

A work contract is an agreement under which one party (contractor) undertakes to perform certain work on the instructions of the other party (customer) and deliver the result to the customer, and the customer undertakes to accept the result of the work.

The Civil Code of the Russian Federation determines the list of works performed under a contract, which includes:

a) making a thing;

b) processing (processing) of a thing;

c) performing other work and transferring its result to the customer. Under a contract concluded for the manufacture of a thing, the contractor transfers the rights to it to the customer.

Accounting Regulations PBU 2/2008 “Accounting for Construction Contracts” ((hereinafter referred to as PBU 2/2008), approved by Order of the Ministry of Finance of the Russian Federation No. 116n dated October 24, 2008, regulates the specifics of the procedure for formation in accounting and disclosure in financial statements information on income, expenses and financial results of organizations (with the exception of credit organizations and state (municipal) institutions) that are legal entities under the laws of the Russian Federation and act as contractors or subcontractors in construction contracts, the duration of which is more than one reporting period years or the start and end dates of which fall on different reporting years.

Contract agreements subject to PBU 2/2008 include the following agreements:

• construction contract;
• provision of services in the field of architecture;
• engineering and technical design in construction;
• other services inextricably linked with the facility under construction;
• to carry out work on the restoration of buildings, structures, ships;
• for the liquidation (dismantling) of buildings, structures, ships, including associated environmental restoration.

The contractor can choose one of the accounting methods.

The first method is when costs are added up for accounting objects in the period from the beginning of the execution of a construction contract until the time of its completion (final payment for the completed construction project and its transfer to the developer).

The second method is when the costs of individual completed structural elements or stages of work, if the financial result is determined from them before the construction project is delivered to the customer, are taken into account as part of work in progress at the contractual cost.

The costs of construction work are grouped according to expense items: materials; labor costs; operating costs of construction machinery and mechanisms; overheads.

Account 20 “Main production” is used to account for the costs of construction and installation work. The debit of account 20 reflects the direct expenses of the organization in correspondence with the credit of the corresponding accounts:

10 “Materials” - for the cost of materials, structures and products used in the production of work;

23 “Auxiliary production” - for the cost of services provided by the organization’s own auxiliary production;

25 “General production expenses” - for the cost of expenses for the maintenance and operation of construction machinery and mechanisms;

70 “Settlements with personnel for wages” - for amounts of wages for workers engaged in construction and installation work;

60 “Settlements with suppliers and contractors” - for the cost of services related to the performance of work, etc.

Indirect (overhead) expenses associated with the management and maintenance of construction production are written off to account 20 from the credit of account 26 Account 26 - General expenses (Active) "General expenses" or to account 90-2 Account 90-2 - Cost of sales (Active) passive) depending on the chosen accounting policy.

Losses from defects during work, as well as costs to eliminate defects discovered during the period of warranty operation of the facility, are written off from account 28 Account 28 - Defects in production (Active-passive) “Defects in production”.

When maintaining account 20, corresponding sub-accounts are opened for it, and, as a rule, the cost of work performed by subcontractors is taken into account in a separate sub-account of account 20. When handing over the work, as the scope of work is completed, the contractor's accounting of the contract considers the costs of the contract throughout term of the contract. At the time of acceptance of work performed by the customer, accumulated costs are written off from account 20 “Main production” to the debit of account 90 Account 90 - Sales (Active-passive) “Sales” .a At the same time, on the credit of account 90 Account 90 - Sales (Active-passive) “Sales” » reflects the contractual cost of the work performed.

All actual expenses incurred related to the production of contract work performed by him in accordance with the construction contract form the contractor’s costs. Costs are generated by accounting objects, starting from the period of validity of the construction contract and until the time of its completion, i.e., until the final payment for the completed construction project and its delivery to the developer. In this case, the costs are taken into account by the contractor on an accrual basis as work in progress, and interim payments are taken into account as advances received until the full completion of work under the contract at the construction site.

The contractor's costs reflect the costs of creating reserves to cover anticipated costs and losses associated with the organization and performance of contract work. Unforeseen expenses and losses may arise at the stage of work, as well as after its completion and delivery to the developer. If these expenses can be reliably estimated, reserves are created to cover anticipated expenses.

The contracting construction organization carries out tax deductions for VAT in the general manner. Tax deductions for construction work performed by a contractor are made on the basis of inventories used in the execution of the work.

The amount of VAT presented by the supplier of inventories is accepted for deduction after the receipt of materials in the presence of an invoice. Thus, account 10 Account 10 - Materials (Active) “Materials” is used, and on account 19 “Value added tax on acquired values” VAT is allocated.

OKUD form

(General contractor)

Type of activity according to OKDP

Type of operation

The estimated (negotiable) cost in accordance with the contract (subcontract) is 1,000,000 rubles.

Based on form No. KS-2, a Certificate of the cost of work performed and expenses is filled out in form No. KS-3. It is drawn up for construction and installation work completed in the reporting period, major repairs of buildings and structures, and other contract work and is presented by the subcontractor to the general contractor, and by the general contractor to the customer (developer).

The certificate is usually drawn up in two copies. One copy —

for the contractor, the second - for the customer (developer, general contractor).

The Certificate is provided to the financing bank and investor only upon their request.

The work performed and costs are reflected in the Certificate based on the contract value.

Construction contracts may provide for different settlement procedures between the parties. The customer can make payments to the contractor either in the form of advance payments, or for stages of accepted work, or under the contract as a whole. For example, the contract may indicate that payment for work is made monthly for the volumes actually completed on the basis of the Acceptance Certificate for completed work in form No. KS-2 and Certificate in form No. KS-3 with a breakdown of the physical volumes submitted by the contractor to the customer within, for example, five working days after the customer signs the specified documents, with the advance payment offset in proportion to the work performed.

When filling out the Certificate in form No. KS-3, the contractor transfers into it the final data from form No. KS-2.

In column 4 of form No. KS-3, the cost of work and expenses is indicated on an accrual basis from the beginning of the work, including the reporting period.

In column 5, the cost of work and expenses is indicated on an accrual basis from the beginning of the year, including the reporting period.

Column 6 highlights data for the reporting period. The data is presented for the construction site as a whole, highlighting data for each object included in it (start-up complex, stage).

The cost of work performed (forms No. KS-2, KS-3) includes costs included in the estimate, as well as other costs that are not included in the unit prices for construction work and in the price tags for installation work, for example, the increase in the cost of materials, wages , tariffs, costs of operating machinery and mechanisms, additional costs when carrying out 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 equivalent areas, changes in the conditions for organizing construction, etc. d.

At the request of the customer or investor, the Certificate provides data on the types of equipment related to the construction site, the installation of which began in the reporting period.

Column 2 indicates the name and model of the equipment.

Columns 4 - 6 contain information about the installation work performed.

The “Total” line reflects the total amount of work and costs excluding VAT. The VAT amount is indicated on a separate line. The “Total” line indicates the cost of work performed and expenses including VAT.

Payment for work performed by the contractor, in accordance with Art. 746 of the Civil Code of the Russian Federation, is carried out by the customer in the amount provided for in the estimate, within the time frame and in the manner established by law or the construction contract.

The estimated (contractual) cost of the work performed, their name and volume are indicated in the acts in forms No. KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms available - No. KS-2 and KS-3.

Usually, the customer first accepts the work, draws up an Acceptance Certificate for Work Completed in Form No. KS-2, and then, on the basis of this act, a Certificate of Cost of Work Performed and Expenses is signed in Form No. KS-3, confirming the customer’s debt for the volume of work performed by the contractor and accepted. .

Then the customer is obliged to make settlements with the contractor. Settlements with the customer will coincide in time with the acceptance of the work and with the contractor’s recording of sales proceeds in accounting.

But in practice this is not always the case. The presence of only a Certificate in Form No. KS-3 does not mean that the work has been accepted by the customer and that the revenue should be reflected in accounting. The presence of a Certificate in form No. KS-3 does not at all imply an unconditional settlement between the customer and the contractor on the basis of the signed Certificate, unless this is provided for by the terms of the contract.

If the contract does not provide for monthly payments between the customer and the contractor, then the Certificate signed by the parties for a calendar month for the amount of work completed in that month is not the basis for requiring the customer to pay their cost. In this case, the monthly signed Certificate will simply be a cumulative document that is presented to the customer for payment for the billing period specified in the contract.

Thus, forms No. KS-2 and KS-3 completed in accordance with the established procedure will be the basis for reflecting in the contractor’s accounting records income from the sale of completed construction work only if the construction contract states that these documents confirm the fact of acceptance by the customer volumes of construction and installation work performed by the contractor.

A fragment of the completed form No. KS-3 for the conditions of the example discussed above is given below.

Accounting for third party services

Services of third-party organizations are a type of activity that does not have a material expression; the result of the service is sold and consumed immediately in the process of the organization’s economic activities (clause 5 of Article 38 of the Tax Code of the Russian Federation). If there is a material component, then this is work (clause 4 of Article 38 of the Tax Code of the Russian Federation):

In accounting, an organization can write off all direct expenses only for services (Letter of the Ministry of Finance of Russia dated February 22, 2007 N 03-03-06/1/114).

The primary accounting documents confirming the receipt of services from third-party organizations are:

• Service agreement;
• Certificate of services rendered, signed by the customer and the contractor;
• Invoice received.

Services provided by third parties may include:

• Communication services (discussed in example 1);
• Pre-sale preparation services (discussed in example 2);
• Cash register maintenance services (discussed in example 3);
• Housing and communal services;
• Storage services;
• Consulting services;
• Transport services;
• Training services;
• Auditing services;
• Legal services;
• Real estate services and so on.

Standard accounting entries for services received from third parties:

Standard accounting entries when receiving services free of charge:

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A sample contract for the provision of services free of charge can be downloaded here ˃˃˃

Postings for services received from third parties

Let us consider in more detail how to attribute the services of third-party organizations in transactions using the example of receiving various types of services.

Example 1. Receipt of communication services

Expenses for communication services are reflected in accounting in accordance with paragraph 18 of PBU 10/99 “Expenses of the Organization”; in tax accounting they are reflected in accordance with subparagraph 25 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation.

Let’s say the supplier Svyaz LLC provides communication services to Vesna LLC. According to the contract, the cost of communication services per month is 14,750 rubles, incl. VAT 18% - 2,250 rub. Costs for services are included in the organization's expenses.

The accountant of Vesna LLC reflected the receipt of communication services from the supplier with the following entries:

Example 2. Purchasing pre-sales services

Expenses for pre-sale preparation are reflected in accounting in accordance with paragraph 6 of Article 226 of the Methodological Instructions, and in tax accounting are reflected in accordance with Article 265 of the Tax Code of the Russian Federation.

Let’s assume that Vesna LLC transferred its goods in the amount of 250 pieces to the counterparty for polishing. The cost of the pre-sale preparation service under the contract is 61,950 rubles, incl. VAT 18% - RUB 9,450. According to the accounting policy, service costs are classified as indirect costs.

The accountant of Vesna LLC reflected the services provided for pre-sale preparation of goods with the following entries:

Example 3. Receipt of cash register maintenance services

For example, Vesna LLC purchased a cash register machine (CCM) worth RUB 10,207, incl. VAT 18% - RUB 1,557. For commissioning work, 1,062 rubles were paid, incl. VAT 18% - 162 rubles. An agreement was concluded with the KKM Technical Service Center for monthly KKM maintenance, the cost of the service is 295 rubles, incl. VAT 18% - 45 rub.

Under the conditions of the example, maintenance costs are included in the organization's expenses. The accountant of Vesna LLC reflected cash register servicing services with the following entries: