{"id":20543,"date":"2023-04-20T06:58:44","date_gmt":"2023-04-20T06:58:44","guid":{"rendered":"http:\/\/shamiana.talentfirsterp.com\/village\/?p=20543"},"modified":"2023-04-20T13:44:50","modified_gmt":"2023-04-20T13:44:50","slug":"san-diego-construction-accounting-contractor","status":"publish","type":"post","link":"https:\/\/shamiana.talentfirsterp.com\/village\/2023\/04\/20\/san-diego-construction-accounting-contractor\/","title":{"rendered":"San Diego Construction Accounting Contractor Accounting firm"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;display: table;margin-bottom: 1em;padding: 1em;width: 350px;\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center;\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Scope of Services<\/a><\/li>\n<li><a href=\"#toc-1\">Accounting for Construction Business<\/a><\/li>\n<li><a href=\"#toc-2\">Accounting software<\/a><\/li>\n<li><a href=\"#toc-3\">Features of AccFlex Construction Software<\/a><\/li>\n<li><a href=\"#toc-4\">Summary of IAS 11<\/a><\/li>\n<li><a href=\"#toc-5\">Actual and 2023 Executive Pay Forecast<\/a><\/li>\n<li><a href=\"#toc-6\">Best Practices to Make sure You are Meeting Revenue Recognition Standards<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"251px\" alt=\"accounting for construction company\"\/><\/p>\n<p>For example, an HVAC technician paid at $20 an hour might be billed at a fixed $50 per hour. Additionally, the equipment they install might follow a standard markup table by item or price, such as \u201c2x\u201d for a disposable air filter. If the technician spent two hours on the dispatch and  additionally replaced a $20 air filter, the contractor would bill the customer $100 for labor plus $40 for materials.<\/p>\n<p>Accounting records should report revenue and other related transactions at each of such stages. Construction accounting is a unique form of bookkeeping and financial management with many distinctive features. This can leave many subcontractors and construction <a href=\"https:\/\/www.harlemworldmagazine.com\/retail-accounting-why-is-it-essential-for-inventory-management\/\">retail accounting<\/a> companies struggling to find the right accounting methods to keep up with their various different projects, decentralized work, and irregular costs. Large construction projects tend to be lengthy, spanning multiple accounting periods or even years.<\/p>\n<h2 id=\"toc-0\">Scope of Services<\/h2>\n<p>Aging is usually split into categories for 30, 60, and 90-plus days since the invoice was created. Your accounts receivable is an asset that includes all of the outstanding payments that you have already billed for, but have yet to receive. An accounts receivable aging report lists the amounts due from customers and shows how long it\u2019s been since the invoices were created. Industry knowledge and close collaboration are instrumental in providing our construction clients with the insight and awareness to make the best business decisions and seize growth opportunities. Smith Schafer is a recognized leader in providing accounting and consulting services to the construction industry since 1971.<\/p>\n<div style='text-align:center'><iframe width='566' height='313' src='https:\/\/www.youtube.com\/embed\/lVJd3_nsJ1U' frameborder='0' alt='accounting for construction company' allowfullscreen><\/iframe><\/div>\n<p>Companies in the construction industry, however, have projects that may cover weeks, months, or even years and could include multiple payments and progressive reporting of revenues. This type of reporting provides an accurate representation of cash flow. Only companies with gross receipts under $5 million are able to use this type of accounting. Cash basis accounting means that costs and income are recognized when the cash changes hands. This means payables aren\u2019t recognized until a check is written to pay the bill, and revenue isn\u2019t recorded until payment is received and deposited into the company\u2019s account. With Acumatica Cloud ERP, NAHF was able to gain much stronger visibility into each company\u2019s financial performance, project progress, and client information.<\/p>\n<h2 id=\"toc-1\">Accounting for Construction Business<\/h2>\n<p>For these reasons, construction companies may need to generate separate profit and loss statements  for each project. Therefore, the accuracy of bookkeeping and accounting plays a crucial role to give a full insight into their financial health and support to making informed business decisions. Now that we\u2019ve covered the differences between regular accounting and construction accounting, it\u2019s time to dive in and discuss the different construction accounting methods. Certain revenue recognition methods may be more suitable for your business depending on your company size, annual revenue, and project lengths. In this article, we\u2019re sharing the difference between accounting for construction companies and regular accounting, diving into three construction accounting methods, and sharing several construction bookkeeping tips. This article will help you decide which method is best suited for your construction projects and simplify your construction accounting processes.<\/p>\n<p><img class='aligncenter' style='display: block;margin-left:auto;margin-right:auto;' src=\"data:image\/jpeg;base64,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\" width=\"258px\" alt=\"accounting for construction company\"\/><\/p>\n<p>Contractors record revenue when and only when they receive payment \u2014 and report expenses when and only when they actually pay. Therefore, there are no accounts payable (A\/P) or accounts receivable (A\/R). Under cash accounting, if money didn\u2019t change hands yet, there\u2019s no transaction <a href=\"https:\/\/www.archyde.com\/how-do-bookkeeping-and-accounting-services-affect-the-finances-of-real-estate-companies\/\">https:\/\/www.archyde.com\/how-do-bookkeeping-and-accounting-services-affect-the-finances-of-real-estate-companies\/<\/a> to account for. By tagging every transaction with information from the job cost structure, contractors are able to see a whole new dimension to their costs. They can look at how much each aspect of operations costs on a particular job and across the company as a whole.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Scope of Services Accounting for Construction Business Accounting software Features of AccFlex Construction Software Summary of IAS 11 Actual and 2023 Executive Pay Forecast Best Practices to Make sure You are Meeting Revenue Recognition Standards For example, an HVAC technician paid at $20 an hour might be billed at a fixed $50 per hour&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[109],"tags":[],"_links":{"self":[{"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/posts\/20543"}],"collection":[{"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/comments?post=20543"}],"version-history":[{"count":1,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/posts\/20543\/revisions"}],"predecessor-version":[{"id":20544,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/posts\/20543\/revisions\/20544"}],"wp:attachment":[{"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/media?parent=20543"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/categories?post=20543"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/shamiana.talentfirsterp.com\/village\/wp-json\/wp\/v2\/tags?post=20543"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}