THE IMPACT OF THE CONSTRUCTION INDUSTRY ON THE ORGANIZATION OF ACCOUNTING

Abstract

The article deals with the issues of accounting organization related to the specific features of the construction industry. The main legislative documents that are primarily used by accountants in their work are given. The concept of the cost of a unit of capital construction object as an accounting object is described. Options for forming the cost of a unit of capital construction object are analyzed: in accordance with the methodology of MDS 81-35-2004 No. 15/1 and according to the rules of PBU 6/01. For accounting purposes, it is necessary to generate the cost of a capital construction project by inventory items. Accounting should reflect the cost of an item of fixed assets, taking into account its subsequent operation. The article provides an example of the differences between the considered options. The variants of the organization of accounting in relation to the territorial and technological features of the construction industry are analyzed. The influence of these features on the organization of accounting is analyzed. The mechanisms of accounting for use in the accounting process are proposed. The accounting of capital construction objects, especially in the case of Contracting and economic methods, is considered. The specific rules of document flow for commissioning capital construction projects are studied.