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Construction accounting
Construction accounting is a form of project accounting applied to construction projects. See also production accounting. Construction accounting is a vitally necessary form of accounting, especially when multiple contracts come into play. The construction field uses many terms not used in other forms of accounting, such as "draw" and progress billing. Construction accounting may also need to account for vehicles and equipment, which may or may not be owned by the company as a fixed asset. Construction accounting requires invoicing and vendor payment, more or less as to the amount of business done.
In the United States, the authoritative literature on Construction accounting is AICPA Statement of Position SOP 81-1 (SOP 81-1).
== Construction Costs ==
These are all cost related to construction process, right from materials, labor costs, consultancy and all management expenses.
Construction accounting involves charging construction costs to the applicable contract. Costs fall into three categories. Direct costs are labor, material, and subcontracting costs,land.〔AICPA SOP 81-1 Para. 72 a.〕 Indirect costs include indirect labor, supervision, tools, equipment costs, supplies, insurance, and support costs.〔AICPA SOP 81-1 Para. 72 b.〕 Selling, general and administrative costs, are generally excluded from contract costs.〔AICPA SOP 81-1 Para. 72 c,d.〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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