Topics Construction


Building services activities – any activities relating to production, consumption and replacing of tangible and intangible benefits. Housewifely activities undertaken for profit, there is business (entrepreneurship). To provide consumers with information on the economic process should be stated bookkeeping from the date of the registration procedure and prior to its removal. Topics bang into account in the construction of main tasks of accounting in the construction is: software testing compliance with the obligations, the availability of property, the application of material and financial reports with the masses approved standards and cost estimates; timely warning of adverse events in the financial-economic activities, identification and mobilization of internal reserves; generation of an complete, sold Information about business processes and principles of the cases, the need for operational management instructions, as well as for investors, suppliers, statistical and financial institutions. Scheme bang accounting in the construction of views of accounting in the structure Buch accounting and monetary accounting in the construction is based on certain views: Prudence – the use of yuuh account of new ways of assessing that should take from the mistakes he obligation to label and expenses and overstatement of assets and income points of the organization; the most coverage – the financial statements should include all the information about actual and possible consequences affairs and events that may affect the decisions made on its basis; endurance – every construction company is regarded as a legal entity separate from its owners, therefore the personal property and the obligation of the lords should not be written in the financial statements of the organization; sequence – a continuous (every year) The use of the organization of accounting policies. Change in accounting policy is possible only in cases provided for by national P (s) A, and must be reasonable and disclosed in financial statements; continuity – the ball, assets and liabilities of the organization shall be guided by assumption that its activities will continue on; calculation and compliance revenue and expenditures – to determine the financial result of the reporting time is necessary to compare earnings reporting period expenditures that were made to obtain these revenues. The income and expenses are recognized in the pow accounting and financial reporting at the time of their appearance, regardless of the date of receipt or payment of funds; substance over form – transactions are recorded in accordance with their by the idea, not only in terms of legal form, the historical (actual) starting price – the priority is to assess the organization's assets, resulting from the costs of their production and acquisition, a single monetary meter – measurement and synthesis of all business operations of the organization in its financial statements performed in a single monetary unit;