{"id":11405,"date":"2021-12-09T19:46:17","date_gmt":"2021-12-09T12:46:17","guid":{"rendered":"https:\/\/www.solomediabisnis.com\/?p=11405"},"modified":"2023-04-25T15:16:53","modified_gmt":"2023-04-25T08:16:53","slug":"completed-contract-method-of-accounting","status":"publish","type":"post","link":"https:\/\/www.solomediabisnis.com\/completed-contract-method-of-accounting\/","title":{"rendered":"Completed Contract Method of Accounting"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Make it easier to manage construction.<\/a><\/li>\n<li><a href=\"#toc-1\">Accrual Basis Method<\/a><\/li>\n<li><a href=\"#toc-2\">New GAAP Rule: Accounting Standard Codification 606 \u201cRevenue From Contracts With Customers\u201d (ASC<\/a><\/li>\n<li><a href=\"#toc-3\">Construction-in-Progress Accounting (CIP)<\/a><\/li>\n<li><a href=\"#toc-4\">Ways Information Technology is Transforming the Construction Industry<\/a><\/li>\n<li><a href=\"#toc-5\">How to Protect Your Payments When Dealing with a Construction Bankruptcy<\/a><\/li>\n<li><a href=\"#toc-6\">Operational Management<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"journal entries for construction accounting for people who received the construction\"\/><\/p>\n<p>Each month your bank will send you a record of your income and expenses. You can use that bank statement to reconcile your transactions to make sure they match up with your own accounting system, invoices, payments, etc. The following steps can help you get your construction accounting started on the right foot and help you stay on top of your bookkeeping and financial management. So they need to be able to track accurate costs, bid on projects, manage prevailing wage requirements, and handle a slew of other accounting responsibilities. In this guide, we address some of those challenges and cover the basics of construction accounting. Follow this resource step-by-step to establish an effective accounting process, avoid costly mistakes, and make more money.<\/p>\n<div style='text-align:center'><iframe width='561' height='318' src='https:\/\/www.youtube.com\/embed\/nnmawdnkxwk' frameborder='0' alt='journal entries for construction accounting for people who received the construction' allowfullscreen><\/iframe><\/div>\n<p>The method is used when there is unpredictability in the collection of funds from the customer. It is simple to use, as it is easy to determine when a contract is complete. In addition, under the completed contract method, there is no need to estimate costs to complete a project \u2013 all costs are known at the completion of the project. The general ledger provides the backbone for a construction company\u2019s accounting system and financial statements.<\/p>\n<h2 id=\"toc-0\">Make it easier to manage construction.<\/h2>\n<p>This list of accounts provides the structure for your company\u2019s financial statements and is designed to provide the information needed for financial reports. Whether you operate a construction or service business, you need a chart of accounts . In this article, we will break down everything you need to know about a chart of accounts and how your construction or service company can successfully use one. The Bookkeeper &#8211; Shuffles through a pile of paperwork or electronic documents and finds a credit card statement like the sample above and notices it has a lot of transactions. Costs Incurred is the costs incurred to build the bridge as estimated by the company\u2019s engineer. In construction, a \u201cledger\u201d can refer to a horizontal support installed under the end of a joist or other structural component \u2014 but that\u2019s not what we\u2019re talking about here.<\/p>\n<ul>\n<li>If there is any unpredictability in collecting funds from customers, then this method is used.<\/li>\n<li>The management can have a better risk management plan if they know what is coming their way.<\/li>\n<li>Running a company and maintaining its books is challenging for every small business owner, but the construction industry presents additional accounting challenges.<\/li>\n<li>The ledger is broken up into separate accounts that help categorize transactions.<\/li>\n<li>Accountants do not begin tracking depreciation of construction-in-progress assets until the addition is complete and in service.<\/li>\n<li>Check with an accountant to ensure expenses are being recorded and coded correctly.<\/li>\n<\/ul>\n<p>Construction costs should be  recorded by debiting construction in process and crediting the cash account, and if the amount is still due, accounts payable should be credited. DrConstruction work in progress$300,000CrBank$300,000After the work on the building is complete, Blue Co. <a href=\"https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat\">construction bookkeeping<\/a> transfers these costs to the relevant account. Most of the time, company record the expense base on the actual cost and they use the cost estimate as the percentage of completion. There are a number of benefits to using this method, including improved accuracy and transparency.<\/p>\n<h2 id=\"toc-1\">Accrual Basis Method<\/h2>\n<p>When the construction under progress is recorded proportionally in every accounting period, it maintains the financial position\u2019s transparency. Another objective of recording construction in progress is scrutiny and audit of accounts. The construction in progress can be the largest fixed asset account due to the possibility of time it can stay open. It is an accounting term used to represent all the costs incurred in building a fixed asset. Another reason construction accounting differs significantly from regular accounting is contractors often have projects that last for many months, even spanning more than one tax year.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' 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width=\"257px\" alt=\"journal entries for construction accounting for people who received the construction\"\/><\/p>\n<p>All such information is  provided solely for convenience purposes only and all users thereof should be guided accordingly. Interest must be capitalized until the date the asset is placed in service. Once this occurs, a company should add back any previously capitalized interest to net income so they can get a more accurate picture of their earnings. If a company does not add back the interest, it can be very misleading to investors.<\/p>\n<h2 id=\"toc-2\">New GAAP Rule: Accounting Standard Codification 606 \u201cRevenue From Contracts With Customers\u201d (ASC<\/h2>\n<p>The management can have a better risk management plan if they know what is coming their way. By the figures about completion of work, the company will be better positioned to manage risk. Finance Strategists is a leading financial literacy non-profit organization priding itself on providing accurate and reliable financial information to millions of readers each year. The following example assumes that the project began in 2015 and finished at the end of 2016. During this period, $100,000 would have been capitalized in 2015, another $200,000 in 2016, and $50,000 in 2017.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Make it easier to manage construction. Accrual Basis Method New GAAP Rule: Accounting Standard Codification 606 \u201cRevenue From Contracts With Customers\u201d (ASC Construction-in-Progress Accounting (CIP) Ways&#8230; <a class=\"moretag\" href=\"https:\/\/www.solomediabisnis.com\/completed-contract-method-of-accounting\/\">Baca Selengkapnya<\/a><\/p>\n","protected":false},"author":333,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[8867],"tags":[],"_links":{"self":[{"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/posts\/11405"}],"collection":[{"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/users\/333"}],"replies":[{"embeddable":true,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/comments?post=11405"}],"version-history":[{"count":1,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/posts\/11405\/revisions"}],"predecessor-version":[{"id":11406,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/posts\/11405\/revisions\/11406"}],"wp:attachment":[{"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/media?parent=11405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/categories?post=11405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.solomediabisnis.com\/wp-json\/wp\/v2\/tags?post=11405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}