Home  Journals  International Accounting  35(281) - 2013 September

Features accounting equipment requiring assembly in construction organizations

Available online: 22 September 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

At present the share of expenses on the equipment to be installed is essential in the construction production costs. Due to the absence of Russian industrial regulatory system of construction activity and dual economic nature of accounting, the issue of methodologically proper accounting of the equipment to be installed is particularly relevant. In the article the accounting options of the equipment to be installed and proves their applicability depending on the subject of investment activity is revealed. The analytical accounting of the equipment to be installed, which provides economic entities with the operational information guide, are proposed. It is concluded the need to formalize the selected options in the accounting policy of construction enterprises.

Keywords: accounting, equipment for installation (requires installation), contractor, customer (developer), construction, contract

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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