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1. Construction companies.

1.1. A construction company needs to purchase cubic meters of foam concrete. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table

Answer: 93100

1.2. A construction company plans to buy 70 m3 of foam blocks from one of three suppliers. Prices and delivery terms are shown in the table. How much should I pay for the cheapest purchase with delivery?

Answer: 192000

1.3. A construction company needs to purchase cubic meters of foam concrete. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table

Answer: 197850

1.4. A construction company needs to purchase cubic meters of construction timber. She has 3 suppliers. How many rubles will you have to pay for the cheapest purchase with delivery? Prices and delivery terms are shown in the table.

Answer: 185700

2. Internet Service Provider

2.1. The user plans that his traffic will be Mb and, based on this, chooses the cheapest tariff plan. How many rubles will a user pay per month if his Internet traffic provider (a company that provides services for connecting to the Internet) offers three tariff plans.

The user plans that his traffic will be 800 Mb and, based on this, chooses the cheapest tariff plan. How many rubles will a user pay per month if his traffic is really equal to 800 Mb? Answer: 800

2.2. An Internet service provider (a company that provides services for connecting to the Internet) offers three tariff plans.

The user plans that his traffic will be 750 Mb and, based on this, chooses the cheapest tariff plan. How many rubles will a user pay per month if his traffic is really equal to 750 Mb? Answer: 700

2.3. An Internet service provider (a company that provides services for connecting to the Internet) offers three tariff plans.

The user plans that his traffic will be 810 Mb and, based on this, chooses the cheapest tariff plan. How many rubles will a user pay per month if his traffic is really equal to 810 Mb? Answer: 820

2.4. An Internet service provider (a company that provides services for connecting to the Internet) offers three tariff plans.

The user plans that his traffic will be 1200 Mb and, based on this, chooses the cheapest tariff plan. How many rubles will a user pay per month if his traffic is really equal to 1200 Mb? Answer: 1100

3. Trip.

3.1. A family of three is traveling from St. Petersburg to Vologda. You can travel by train, or you can drive your own car. A train ticket costs Rs. per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUR. per litre. How many rubles will you have to pay for the cheapest trip for three? Answer: 1540

3.2. A family of three is traveling from St. Petersburg to Vologda. You can travel by train, or you can drive your own car. A train ticket costs Rs. per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUR. per litre. How many rubles will you have to pay for the cheapest trip for three? Answer: 1092

3.3. A family of three is traveling from Moscow to Cheboksary. You can travel by train, or you can drive your own car. A train ticket costs Rs. per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUR. per litre. How many rubles will you have to pay for the cheapest trip for three? Answer: 2009

3.4. A family of three is traveling from Moscow to Cheboksary. You can travel by train, or you can drive your own car. A train ticket costs Rs. per person. A car consumes liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is RUR. per litre. How many rubles will you have to pay for the cheapest trip for three? Answer: 2100

Prototype Task B4 ( №26677 )

The telephone company provides three service plans to choose from.

The subscriber chose the cheapest tariff plan based on the assumption that the total duration of telephone conversations is 650 minutes per month. How much does he have to pay per month, if the total duration of calls this month will indeed be 650 minutes? Give your answer in rubles.

Decision

Tariff plan"Timed":

135+ 0.3*650 = 330 (rubles).

Tariff plan "Combined":

255 + 0.28 * (650-450) \u003d 255 + 0.28 * 200 \u003d 311 (rubles).

Tariff "Unlimited": 380 (rubles).

The most favorable tariff in this case is "Combined". A subscriber will pay 311 rubles for 650 minutes of conversation per month.

Answer: 311.

Prototype Task B4 ( №26678 )

A family of three plans to travel from St. Petersburg to Vologda. You can travel by train, or you can drive your own car. A train ticket for one person costs 660 rubles. The car consumes 8 liters of gasoline per 100 kilometers, the distance along the highway is 700 km, and the price of gasoline is 19.5 rubles per liter. How many rubles will you have to pay for the cheapest trip for three?

Decision

Cost of travel by train: 3 * 660 = 1980 (rubles).

The cost of a trip by car: 8 * 7 * 19.5 = 1092 (rubles).

It turns out that it is more profitable for a family of three to travel by their own car. In this case, the cost of the trip will be equal to 1092 rubles.

Answer: 1092.

Prototype Task B4 ( №26679 )

A construction company needs to purchase 40 cubic meters of building timber from one of three suppliers. What is lowest cost such a purchase with delivery (in rubles)? Prices and delivery terms are shown in the table.

Decision

Supplier A: 4200*40+10200 = 178200 (rubles).

Supplier B: 4800 * 40 \u003d 192,000 rubles. Since the order is received for an amount higher than 150,000 rubles, due to additional conditions, delivery will be free.

Supplier B: 4300 * 40 \u003d 172,000 rubles. Since the order is received for an amount less than 200,000 rubles, the additional conditions do not apply and delivery will cost 8,200 rubles. Total purchase will cost: 180200 rubles.

The lowest purchase price is 178,200 rubles. (from supplier A).

Answer: 178200.

Prototype Task B4 ( №26680 )

A construction company needs to purchase 75 cubic meters of foam concrete from one of three suppliers. Prices and delivery terms are shown in the table. How many rubles will you have to pay for the cheapest purchase with delivery?

Decision

Supplier A: 75*2650+4500 = 203250 rubles

Supplier B: 75* 2700 = 202500 rubles Due to the additional conditions, since the order amount is more than 150,000 rubles, the up to the rate will be free.

Supplier B: 75* 2680 +3500 = 204500 rubles (Additional conditions do not apply, because firam acquires less than 80 m3 of foam concrete).

The cheapest purchase will be 202,500 rubles. (from supplier B).

Answer: 202500.

Prototype Task B4 ( №26681 )

For the construction of a garage, you can use one of two types of foundation: concrete or foam block foundation. For a foam block foundation, 2 cubic meters of foam blocks and 4 bags of cement are required. For a concrete foundation, 2 tons of crushed stone and 20 bags of cement are needed. A cubic meter of foam blocks costs 2,450 rubles, crushed stone costs 620 rubles per ton, and a bag of cement costs 230 rubles. How much will the material cost if you choose the cheapest option?

Decision

Concrete foundation: 2 * 620 + 20 * 230 = 5840 rubles.

Foam block foundation: 2 * 2450 + 4 * 230 = 5820 rubles.

The foundation of foam blocks will cost less. The cost of the material in this case will be 5820 rubles.

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Accounting in construction has individual characteristics both from organizations that act as customers, and from companies that are contractors. It is distinguished by the need to adhere to the law on capital investment, the availability of special primary documents of the KS form and posting rules. Read more about this in the article.

To understand how accounting in construction differs from the usual, you should pay attention to the legal framework that determines its specifics. The fundamental legal acts in this area are presented in the table.

Accounting in construction organization conducted on the basis of these legal acts. This is a basic list, depending on the specifics of the company, additional regulatory sources may apply.

Primary documents in construction

For bookkeeping in construction, it is necessary to be guided by the Decree of the State Statistics Committee of the Russian Federation No. 100, published in 1999. It contains samples of the primary documentation of the KS forms. In total, there are 11 approved forms in the by-law.

If the resolution does not contain a form that would record the fact of the implementation of a specific stage economic activity, companies have the right to develop their own forms. A firm engaged in the construction of several capital facilities is required to submit reports on costs and profits for each structure and building separately.

Taxation and accounting in construction are considered among the most difficult. Correctly issue the "primary" and tax returns will help .

Object Inventory

Accounting in a construction organization also includes inventory. Enterprises are required to fix in the accounting policy the periods for inventory. At the same time, it is important to pay attention that the deadline is not set on a holiday or weekend. Therefore, you will either have to make adjustments annually to accounting policy for the next 12 months, or indicate in the document the possibility of transferring the date.

If the company has branches in different cities, then it is desirable to designate the period as a time interval (for example, from February 1 to February 7). This is necessary so that the management of the parent organization has time to assess the correctness of the calculations in each separate division.

The specifics of accounting in a repair and construction company

Accounting in construction in 2018 is characterized by:

1. The need to separately consider the costs of each element. Allocate overhead costs, the cost of materials, to ensure the operation of mechanisms, equipment and machines, the salary of workers.
2. When the structure or building is finally erected, the customer cannot accept the work performed alone. Mandatory requirement - convening a selection committee with qualified specialists and members government agencies(for example, the chief architect of the city). She decides whether the object is ready for operation, and on the basis of her decision, an act of acceptance and transfer is prepared in writing.
3. Capital buildings are registered in the real estate register. After issuing a certificate for property, the company has the right to attribute it to fixed assets.
4. For the inventory of fixed assets, firms can set a limit on their value. Moreover, it should not exceed 20 thousand rubles.

For customer enterprises, accounting entries in construction in 2018 differ from similar operations for contractors.

Customer wiring

The features of accounting in construction at the customer's place are its status and investments. The customer becomes an investor because he finances the contractor to build the structure or building in accordance with the design documentation. The investments themselves are equated to investments in non-current assets. How are wires arranged?

1. If the company transferred equipment and materials worth more than 20 thousand rubles to the contractor, then such an operation is reflected in “Contributions to non-current assets” (debit 08) and in “Settlements with suppliers and contractors” (credit 60).
2. If the organization transferred to the contractor materials and mechanisms worth less than 20 thousand rubles. or financed it for a similar amount, then this action is formalized through "Materials" (debit 10) and also "Settlements with suppliers and contractors" (credit 60).
3. During the initial operation of the facility, this fact is recorded through the "Fixed capital" (debit 01) and "Contribution to non-current assets" (credit 08).
4. The write-off of materials in the production process is reflected in the "List of written-off materials" (debit 20, credit 10).
5. If the contractor works with VAT, then the percentage tax surcharge is recorded in the "VAT" line (debit 19). At the same time, in the cell "Settlements with suppliers and contractors" (credit 60), the amount of contributions plus VAT is prescribed.
6. When the construction is completed and the state registration of the object passes, it is necessary to transfer the data from debit 08 to debit 01. The object becomes fixed capital.

These are the basic rules for bookkeeping. construction company-customer.

Contractor's postings

For accounting of materials in construction, the contractor's postings use debit 20 called "Main Production". It will correlate with:

• credit 60 responsible for paying for supplies;
• credit 70, in which settlements with employees are recorded;
• credit 10, which takes into account the company's inventories.

If the object is being built in stages, and the customer accepts the results of the work at each stage, then this fact is recorded in the line “Work performed in stages” (debit 46). It is linked to the cell "Production in progress" (loan 90).

Accounting in construction requires a highly qualified accountant, so it is often difficult for a construction and repair company to find a highly specialized specialist to take into account all costs and income. It's more practical to translate.

Expenses for R&D and R&D

Before the beginning construction works companies are required to project documentation, which is based on technological, scientific and design research. Projects are usually developed separate organizations. How to keep accounts of a construction company if it turns to contractors for development work (R&D) and research work (R&D)?

1. If a general project is being drawn up, i.e. documents will be used in the future for the construction of similar houses or non-residential premises, then their accounting is subject to PBU 17/02.
2. If the documentation is one-time, then the cost of its development is included in the inventory price of the future structure or building.
3. Project preparation costs relate to contributions to non-current assets and are noted in debit 08. They are also indicated in settlements with suppliers and contractors (credit 60).
4. Subsequently, OKR and R&D are written off through the entry on debit 20 and credit 04.

Reflection of expenses

Expenditure entries for accounting in construction are drawn up through:

• write-off from account 08 to debit 01 after the final construction of the object and its registration in the real estate register;
• account 20 if the developer-investor intends to personally use the structure or building for personal or commercial purposes;
• writing off the cost in the line " Finished products"(Score 43).

In the accounting of a construction contractor, future costs can be recorded if he enters into a contract when participating in a tender. Then credit 97 is “connected” to debit 20, which is responsible for the main production, in which future costs are prescribed.

As for the costs of additional inventory items (inventory and materials) not indicated in the estimates, this moment is discussed individually between counterparties. If the materials were stolen or damaged, or some of them turned out to be defective, it is necessary to notify the developer in writing about this circumstance. Further, a collective decision is made to search for the offender and replace the goods and materials. Materials are subject to write-off through non-operating expenses. But before that, you need to file an application with the prosecutor's office about the fact of deliberate damage or theft.

Taxes in construction companies

Frequently asked questions on accounting and taxation in capital construction are presented in the table below:

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