What are the accounting entries for building construction companies?

Construction accounting and detailed accounts of the accounting content is only the following a few different, the rest of the accounting and detailed accounts and accounting content and industrial enterprises are the same \x0d\4401 engineering construction \x0d\ I. This account accounts for the actual incurred by the small business (construction contractors) of the cost of the contract and the contract gross profit. \x0d\2, this account can be based on the construction contract, respectively "contract costs", "overhead", "contract gross profit" for detailed accounting. \x0d\3, the main accounts of construction. \x0d\ (a) small businesses to carry out the contract construction of labor costs, materials, machinery, as well as construction site materials, secondary handling costs, the use of production tools and appliances, inspection and testing costs, depreciation of facilities and other direct costs, debit this account (contract costs), credit "payable to employees", "Raw materials". Indirect costs incurred by the construction and production units, such as employee remuneration, depreciation of fixed assets, production insurance, project warranty, sewage charges, etc., shall be debited to this account (indirect costs) and credited to "Accumulated Depreciation", "Bank Deposits" and other accounts. At the end of the period (month), the overhead costs are allocated to the relevant contract costs by debiting this account (Contract Costs) and crediting this account (Overheads). \x0d\(2) To recognize contract revenue and contract costs, debit the "Cost of Main Business" account, credit the "Revenue from Main Business" account, and debit or credit this account (Contract Gross Profit) according to the difference between the two. \x0d\(c) Contract completion, the balance of this account should be hedged with the relevant construction contract "project settlement" account, debit "project settlement" account, credit account. \x0d\4 The closing debit balance of this account reflects the cost of the construction contract and the gross profit of the contract that has not yet been completed by the small business. \x0d\4402 Project Settlement\x0d\ I. This account accounts for the cumulative amount of settlements made by a small business (construction contractor) to the owner under a construction contract. \x0d\ ii. This account can be accounted for on a line-by-line basis by construction contract. \x0d\ III The main accounts of construction settlement. \x0d\ small business to the owner of the project price settlement, according to the amount to be settled, debit "accounts receivable" and other accounts, credit account. \x0d\\ contract completion, the balance of this account should be hedged with the related engineering construction contract "engineering construction" account, debit this account, credit "engineering construction" account. \x0d\4 The closing credit balance of this account reflects the cumulative amount of outstanding construction contracts that have been settled by the small business. \x0d\4403 Mechanical Operations\x0d\ I. This account accounts for all costs incurred by small businesses (construction contractors) and their internal independent accounting construction units, mechanical stations and transport teams in using their own construction machinery and transport equipment to carry out mechanical operations (including mechanized construction and transport operations, etc.). \x0d\ Small enterprises and their internal independent accounting construction units, from outside organizations or the enterprise's other internal independent accounting machinery station to rent construction machinery incurred machinery rental fees, in the "construction" account. \x0d\2 This account can be broken down by type of construction machinery or transportation equipment. Small enterprises within the independent accounting machinery construction, transportation units using their own construction machinery or transportation equipment for mechanical operations of the costs incurred by the cost accounting objects and cost items can be pooled. \x0d\ Cost items are generally divided into: labor costs, fuel and power costs, depreciation and repair costs, other direct costs, indirect costs (costs incurred for the organization and management of mechanical operations production). \x0d\3, the main accounts of mechanical operations. \x0d\\(a) Small enterprises incur machinery operation expenses, debit this account, credit "raw materials", "payable salaries", "accumulated depreciation" and other accounts. \x0d\(ii) At the end of the period (month), the costs of mechanized construction and transportation operations for the projects contracted by the small enterprises and their internal independent accounting construction units, machinery stations and transportation teams should be transferred to the costs of the contracted projects, and debited to the account of "construction", and credited to the account of "construction". The cost of providing mechanical work (including transportation equipment) for external organizations and special projects should be debited to the "labor cost" account and credited to the account. \x0d\4, this account should have no balance at the end of the period.