{"id":2199,"date":"2022-01-27T13:51:27","date_gmt":"2022-01-27T13:51:27","guid":{"rendered":"http:\/\/marigoldcareservices.com\/?p=2199"},"modified":"2023-04-25T14:03:39","modified_gmt":"2023-04-25T14:03:39","slug":"accounting-for-construction-firms-bssf-cpas","status":"publish","type":"post","link":"https:\/\/marigoldcareservices.com\/index.php\/2022\/01\/27\/accounting-for-construction-firms-bssf-cpas\/","title":{"rendered":"Accounting for Construction Firms BSSF CPAs &#038; Business Advisors"},"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\">What Types of Construction Companies Do We Serve?<\/a><\/li>\n<li><a href=\"#toc-1\">The Ultimate Guide to Construction Job Costing<\/a><\/li>\n<li><a href=\"#toc-2\">1 The Cost Control Problem<\/a><\/li>\n<li><a href=\"#toc-3\">Michael Page Construction Recruitment<\/a><\/li>\n<li><a href=\"#toc-6\">Accounting for Construction Business<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='display: block;margin-left:auto;margin-right:auto;' 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\" width=\"254px\" alt=\"temporary bookkeeping services construction industry\"\/><\/p>\n<p>Where certified payroll typically tracks wage and fringe obligations for government agencies, union payroll needs to track and report wage and fringe obligations to the union local. With unit price, risk tends to be shared between the contractor and customer, since production quantities can end up higher than estimated. As long as they\u2019ve estimated the unit pricing correctly, the contractor may increase their revenue in this case. According to revenue standards, the contractor doesn\u2019t have a current, unconditional right to the retainage portion of an invoice.<\/p>\n<ul>\n<li>Specific incremental costs directly attributable to a project financing should be capitalized (e.g., debt issuance costs).<\/li>\n<li>These temporary accounts can be used for any accounting period, including a quarter.<\/li>\n<li>The best way for accountants to gauge a company\u2019s profitability is to use temporary accounts.<\/li>\n<li>Foreigners in Germany \u2014 whether a company owner or a potential worker \u2013 should probably get expert advice when considering working with a TWA.<\/li>\n<li>You gain comfort and assurance that critical tasks are being handled on a regular basis by professionals, allowing you to spend more time on your business and less time worrying about financial matters.<\/li>\n<\/ul>\n<p>Enabling tax and accounting professionals and businesses of all sizes drive productivity, navigate change, and deliver better outcomes. With workflows optimized by technology and guided by deep domain expertise,  we help organizations grow, manage, and protect their businesses and their client\u2019s businesses. The managagement accounting system also fails to provide accurate product costs. Cost are distributed to products by simplistic and arbitrary measures, usually direct labor based, that do not represent the demands made by each product on the firm&#8217;s resources. Management accounting reports are of little help to operating managers as they attempt to reduce costs and improve productivity. There is no such thing as a temporary account with no retained earnings.<\/p>\n<h2 id=\"toc-0\">What Types of Construction Companies Do We Serve?<\/h2>\n<p>Inserting a new activity in the project network between nodes 3 and 4 violates the activity-on-branch convention that only  one activity can be defined between any two nodes. Hence, a new <a href=\"https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat\">https:\/\/www.newsbreak.com\/@cnn-edits-1668599\/3002242453910-cash-flow-management-rules-in-the-construction-industry-best-practices-to-keep-your-business-afloat<\/a> node and a dummy activity must be inserted in addition to the drain installation activity. As a result, the nodes must be re-numbered and the critical path schedule developed again.<\/p>\n<p>First, prevailing wage payroll may include and sometimes requires non-cash compensation called \u201cfringe benefits,\u201d such as health care or continuing education. Second, the prevailing wage rate will vary not just by area but also specific worker classification. Each jurisdiction may have particular determinations for what job functions qualify under which classification \u2014 and which level within that class.<\/p>\n<h2 id=\"toc-1\">The Ultimate Guide to Construction Job Costing<\/h2>\n<p>Insolvencies in the construction sector have more than doubled in the space of a year. From sole practitioners to multi-partner firms, we are a trusted and reliable resource for attorneys and lawyers who want to focus on increasing billable hours and leave the accounting to us. If you work as a subcontractor for a contractor, on the other hand, you should register as a subcontractor. If you fall into both groups, EFJ Consulting recommends that you register as both. You can access CIS online to file your monthly returns or verify a subcontractor once you\u2019ve enrolled as a contractor.<\/p>\n<ul>\n<li>Under a unit-price contract, the contractor bills a customer at a fixed price-per-unit rate.<\/li>\n<li>When all of that job data is recorded and organized, the result is actionable reporting that project managers and foremen can really use.<\/li>\n<li>The preliminary stage commences at the beginning of a project and lasts until the acquisition or construction of the specific long-lived asset is considered probable, as defined in ASC 450, Contingencies.<\/li>\n<li>Direct costs are tied to an actual construction project that you are engaged in.<\/li>\n<li>As the EU moves forward with plans and policies to facilitate greater labor mobility between member countries, the use of temporary workers is most likely to increase.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content What Types of Construction Companies Do We Serve? The Ultimate Guide to Construction Job Costing 1 The Cost Control Problem Michael Page Construction Recruitment Accounting for Construction Business Where certified payroll typically tracks wage and fringe obligations for government agencies, union payroll needs to track and report wage and fringe obligations to the union local. With unit price, risk tends to be shared between the contractor and customer, since production quantities can end up higher than estimated. As long as they\u2019ve estimated the unit pricing correctly, the contractor may increase their revenue in this case. According to revenue standards,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/posts\/2199"}],"collection":[{"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/comments?post=2199"}],"version-history":[{"count":1,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/posts\/2199\/revisions"}],"predecessor-version":[{"id":2200,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/posts\/2199\/revisions\/2200"}],"wp:attachment":[{"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/media?parent=2199"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/categories?post=2199"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marigoldcareservices.com\/index.php\/wp-json\/wp\/v2\/tags?post=2199"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}