Primary accounting documents in construction. Accounting in certain areas of activity

I have a lot of questions about the primary documents for construction in my mail, today I will give you complete list registration of primary documents when performing construction and installation works. Made it very recently!

The forms of acceptance certificates for completed construction and installation works were approved a long time ago. But life does not stand still. Therefore, Rosstat issued a Letter in which it clarified certain issues related to their completion.

The unified forms of acceptance certificates for completed construction and installation works (CEW), which are currently used, appeared back in 1999. These forms and the procedure for filling them out were established by the Decree of the State Statistics Committee of Russia dated November 11, 1999 No. 100 “Unified forms of primary accounting documentation for the accounting of work in capital construction and repair construction works».

Additional clarifications on the procedure for applying these forms are contained in the Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381 “On the procedure for applying and filling out unified forms of primary accounting documentation No. KS-2, KS-3 and KS-11”.

In this article, we will talk about the general rules for filling out forms No. KS-6, KS-6a, KS-2, KS-3 and KS-11 and the latest clarifications given in the said Letter of Rosstat No. 01-02-9 / 381. The presented material will be useful to both performers and customers.

Journals of accounting for work performed (forms No. KS-6 and KS-6a)

Contract price building contract consists of the actual costs of the contractor, formed during the construction of the facility, and the amount of remuneration due to him for the performance of construction work (clause 2, article 709 of the Civil Code of the Russian Federation). The price of the work can be contractual or open.

The contract price is determined by the contract price of the construction object. The open price is the sum of the accepted costs, estimated at current prices, and the contractor's profit agreed in the construction contract.

All costs associated with the construction of the facility are entered in the Journal of accounting for work performed (form No. KS-6a). It is carried out by the contractor separately for each construction object on the basis of uniform norms and prices for each structural element or type of work.

Then, on its basis, the General log of work performed is filled out (form No. KS-6).

General journal No. KS-6 is maintained throughout the entire period of work. The title page of the General Journal of Completed Works is filled out before the start of construction by the general contracting construction organization with the participation of the design organization and the customer. When a completed construction facility is put into operation, the General Log of Completed Works is presented to the working commission and, after acceptance of the facility, is transferred to the customer or the operating organization for permanent storage.

The general journal of work performed must be numbered, laced, signed by the head and chief accountant, and also sealed with the seal of the organization.

The log book of work performed (form No. KS-6a) is the main primary document, which reflects the sequence, deadlines and conditions for the production of construction and installation works.

Accounting for the work performed is kept by the contractor on a cumulative basis from the very beginning of construction until the full completion of the contractor's obligations for this construction project. At the same time, the customer not only accepts the work performed, but can also control the process of order execution. This journal is used to record the work performed and is a cumulative document, on the basis of which an Acceptance Certificate for the work performed in the form No. KS-2 and a Certificate of cost of work performed and costs in the form No. KS-3 are drawn up.

In the Journal of accounting for work performed (form No. KS-6a), all work is distributed by month and is given total amount for each type of work per year, as well as total cost works per year.

Acceptance certificates

Acts of acceptance of work performed are used for registration business transactions in new construction, overhaul, reconstruction and modernization of various facilities. According to them, accounting is kept of revenue, expenses for construction and installation work and their write-off, determination of the cost of fixed assets, etc.

Acceptance-delivery of the work performed is made out by the following primary documents:

Certificate of acceptance of work performed in the form No. KS-2;

Certificate of cost of work performed and costs in the form No. KS-3;

The act of acceptance of the completed construction object in the form No. KS-11;

The act of acceptance of the completed construction object by the acceptance committee in the form No. KS-14.

All these documents have different purposes. Acceptance certificates for completed work are drawn up on the basis of data from the logs of completed work (forms No. KS-6 and KS-6a).

The unified forms approved by the above-mentioned Decree of the Goskomstat of Russia No. 100 are used by legal entities of all organizational and legal forms and forms of ownership.

In accordance with Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, all business transactions carried out by an organization must be documented in primary documents on the basis of which accounting is maintained. Primary accounting documents are accepted for accounting if they are compiled in the form contained in the albums of unified forms of primary accounting documentation.

The organization may add additional details to these unified forms, but it is not allowed to remove any details from the unified forms.

All changes made to the forms must be reflected in accounting policy organizations.

For the convenience of placing and processing information, it is also allowed to include additional lines and loose sheets in the form.

Note! Unified forms must be completed in rubles. This procedure is also applied when the cost of work is determined in conventional units in the contract.

Rosstat Letter No. 01-02-9/381 states that conditional monetary units in unified forms of primary accounting documentation for construction (No. KS-2, KS-3, KS-11) cannot be applied on the basis of clause 1 of Art. 8 of the Federal Law of November 21, 1998 No. 129-FZ "On Accounting".

Form No. KS-2

Form No. KS-2 "Act on acceptance of completed works" is used for acceptance of completed contract construction and installation works for industrial, residential, civil and other purposes, when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims against them.

The act is drawn up on the basis of the data of the Journal of accounting for work performed (form No. KS-6a) and is signed by authorized representatives of the parties (the work foreman and the customer (general contractor)).

The number of copies of the act is determined by the needs of the customer, contractor and other interested parties.

The procedure and deadlines for the acceptance of objects and the signing of acts of completed work are established in the contract by agreement of the parties, for example, monthly, after the completion of each stage of work (if the contract provides that construction is carried out in several stages) or after completion of all construction and installation works.

On the basis of acts in the form No. KS-2, operations for the implementation of construction work in accounting and tax accounting are reflected exactly on the date indicated in the act.

Delivery to the customer (acceptance from the subcontractor) of the work performed without drawing up form No. KS-2 is unacceptable.

The absence of an act, which is necessary to record the income (expenses) of the organization, can be considered as a gross violation of the rules for accounting for income, expenses or objects of taxation (Article 120 of the Tax Code of the Russian Federation) and entails a fine of 5,000 rubles.

For the absence or improper storage of primary accounting documents, administrative liability may arise under Art. 15.11 of the Code of Administrative Offenses of the Russian Federation. This violation entails the imposition administrative fine on the guilty officials in the amount of 20 to 30 minimum dimensions wages.

The act in form No. KS-2 reflects the list and scope of work performed by the contractor during the reporting period, both on its own and by subcontractors. The reporting period is determined in the contract. For example, it may be written in the contract that the contractor monthly sends to the customer, together with an invoice for payment, an Acceptance Certificate for the work performed in the form No. KS-2. This document confirms the acceptance by the customer of those works and at the cost that were determined by the estimate. Based on the estimate, the prices of the construction contract were established.

In practice, form No. KS-2 is used not only as a document confirming the acceptance of work by the customer. This form can be used as a breakdown of the scope of work performed by the contractor in order to determine the cost of work performed in this reporting period. Then it will be settled with the contractor in accordance with the contract.

The total cost of construction and installation works under the contract is determined on the basis of design and estimate documentation. System estimated pricing based on the determination of the base cost, taking into account the applicable conversion factors (indices) estimated cost(approved by the relevant executive authorities). These estimated cost conversion factors may change each month (or quarter).

In this case, the customer and the contractor will monthly calculate the cost of the volume of work performed, based on the coefficients in force in this month. Then form No. KS-2 is compiled monthly, even if the delivery of work performed is not performed. It is necessary to define in the contract exactly such purpose of the monthly signing of the form No. KS-2 and indicate that the fact of the monthly signing of this act does not indicate the acceptance of work by the customer, but is intended only to determine the cost of the work performed by the contractor.

In addition, it is necessary to determine in the contract what document the actual acceptance of the results of work by the customer will be formalized, for example, an act in the form No. KS-11. Under such conditions, an act in the form No. KS-2 will not be a document on the basis of which the accountant of the contracting organization is obliged to reflect in the accounting records the proceeds from the sale of work performed.

If the work contracts provide that the obligation to provide construction materials is assigned to the contractor, then the materials used by the contractor are taken into account and entered into the act at the actual cost.

Materials for construction can be purchased by the customer himself. Ownership of the customer's materials may be transferred to the contractor upon transfer of materials on a reimbursable basis. In this case, the materials are included by the contractor in the cost of work performed and costs. The transfer of materials on a reimbursable basis is carried out either in accordance with the terms of the construction contract, or by concluding a separate contract for the supply of materials, which must indicate the procedure for payment for the supplied materials.

The contract for the performance of work may contain a condition that the cost of construction and installation works assigned to the contractor is determined at an agreed fixed price and payments for work performed and costs are made within the specified fixed contract price.

For such cases, Rosstat in Letter No. 01-02-9/381 explained how to fill out Form No. KS-2.

For this, the details relating to unit prices in the form No. KS-2 (columns 4 “Unit price number” and 7 “unit price, rub.”) are not indicated and a dash is put in them.

All other columns: 3 "Name of work", 5 "Unit of measurement", 6 "quantity" and 8 "cost, rub." - must be completed. At the same time, in column 6 it is impossible to indicate the percentage of work performed.

Example. The customer — LLC "Fold" is carrying out the reconstruction and redevelopment of its office building at your own expense. Construction and installation works are carried out by the contractor Stroyinvest LLC. The total cost of work (excluding VAT) is 1,000,000 rubles. Works are being carried out during August 2005. Mutual settlements are carried out at fixed contractual prices. The contractor purchases materials for construction and installation work from third-party organizations. When accepting the work performed, the customer and the contractor draw up and sign an act in the form No. KS-2.

In sec. 1 of the act, column 3 presents the types of work that were performed during the reconstruction and redevelopment of the office of Fold LLC. Columns 5 and 6 reflect the units of measurement of work and their quantity, and column 8 - the cost of each type of work. Then, a summary is made of Sec. one.

In sec. 2 of the act provides materials purchased by the contractor and used to carry out the work specified in section. 1. Then the total cost of materials and the cost of construction and installation works are determined in column 8.

The act is signed by the responsible persons of the customer (“Accepted ...”) and the contractor (“Passed ...”).

A fragment of the completed act is presented below.

Unified form No. KS-2

ACCEPTANCE ACT OF COMPLETED WORKS

Estimated (contractual) cost in accordance with the contract (subcontract) 1,000,000 rubles.

Passed by the Chief Engineer of Stroyinvest LLC Ivanov Ivanov T.P.

Received by the Director of LLC "EXECUTOR" Petrov Petrov V.A.

(position) (signature) (signature transcript)

Form No. KS-3

On the basis of form No. KS-2, a Certificate of the cost of work performed and costs in form No. KS-3 is filled out. It is compiled for construction and installation work performed in the reporting period, overhaul of buildings and structures, other contract work and is submitted by the subcontractor to the general contractor, the general contractor to the customer (developer).

The certificate is drawn up, as a rule, in two copies. One copy - for the contractor, the second - for the customer (developer, general contractor).

The reference is submitted to the financing bank and investor only upon their request.

The work performed and the costs in the Certificate are reflected based on the contractual value.

Construction contracts may provide for a different procedure for settlements between the parties. The customer can make settlements with the contractor either in the form of advance payments, or for the stages of the accepted work, or under the contract as a whole. For example, the contract may indicate that payment for work is made monthly for the volumes actually performed on the basis of the Acceptance Certificate for the work performed in the form No. KS-2 and the Certificate in the form No. KS-3 with a breakdown of the physical volumes submitted by the contractor to the customer within, for example, five working days after the signing by the customer of the specified documents, with an advance payment offset in proportion to the work performed.

Filling out the Certificate in the form No. KS-3, the contractor transfers to it the final data from the form No. KS-2.

In column 4 of form No. KS-3, the cost of work and costs is indicated on an accrual basis from the beginning of the work, including the reporting period.

In column 5, the cost of work and costs is indicated on an accrual basis from the beginning of the year, including the reporting period.

Column 6 highlights data for the reporting period. The data are given as a whole for the construction site, with the allocation of data for each object included in its composition (start-up complex, stage).

The cost of work performed (forms No. KS-2, KS-3) includes the costs provided for in the estimate, as well as other costs that are not included in unit rates for construction work and price tags for installation work, for example, an increase in the cost of materials, wages, tariffs, expenses for the operation of machines and mechanisms, additional costs for the performance of work in the winter, funds for the payment of allowances for the mobile and traveling nature of work, allowances for work in the Far North and in areas equivalent to it, changes in the conditions for organizing construction, etc. d.

At the request of the customer or investor, the Certificate provides data on the types of equipment related to the construction site, the installation of which was started in the reporting period.

Column 2 indicates the name and model of the equipment.

In columns 4 - 6 - data on the installation work performed.

The line "Total" reflects the total amount of work and costs excluding VAT. A separate line indicates the amount of VAT. The line "Total" indicates the cost of work performed and costs, including VAT.

Payment for the work performed by the contractor, in accordance with Art. 746 of the Civil Code of the Russian Federation, is produced by the customer in the amount provided for by the estimate, on time and in the manner established by law or a building contract.

The estimated (contractual) cost of the work performed, their name and volume are indicated in the acts according to the forms No. KS-2 and KS-3. Therefore, when the customer pays for the work performed by the contractor, he must have both forms available - No. KS-2 and KS-3.

Usually, first, the customer accepts the work, draws up the Acceptance Certificate for the work performed in the form No. KS-2, and then, on the basis of this act, the Certificate of the cost of work performed and costs in the form No. KS-3 is signed, confirming the customer's debt for the work performed by the contractor and accepted volumes of work .

Then the customer is obliged to make settlements with the contractor. Settlements with the customer will coincide in time with the acceptance of work and with the reflection by the contractor of the proceeds from the sale in the accounting.

But in practice this is not always the case. The presence of only a Certificate in the form No. KS-3 does not mean that the customer has accepted the work and that the proceeds should be reflected in the accounting. The presence of a Certificate in the form No. KS-3 does not at all imply an unconditional settlement between the customer and the contractor on the basis of the signed Certificate, if this is not provided for by the terms of the contract.

If the contract does not provide for monthly settlement of the customer with the contractor, then the Certificate signed by the parties for the calendar month for the amount of work performed in that month is not a basis for requiring the customer to pay their cost. In this case, the monthly signed Certificate will be just a cumulative document that is presented for payment to the customer for the billing period specified in the contract.

Thus, the forms No. KS-2 and KS-3 filled in accordance with the established procedure will be the basis for reflecting in the accounting records of the contractor income from the sale of completed construction work only if it is written in the construction contract that these documents confirm the fact of acceptance by the customer volumes of construction and installation works performed by the contractor.

A fragment of the completed form No. KS-3 for the conditions of the example considered above is given below.

Unified form No. KS-3

INFORMATION ON THE COST OF THE COMPLETED WORKS AND COSTS

Customer Chief Engineer LLC Stroytrest Ivanov Ivanov T.P.

(position) (signature) (signature transcript)

Contractor (Subcontractor) Director of "EXECUTIVE" LLC Petrov Petrov V.A.

(position) (signature) (signature transcript)

Forms No. KS-11 and KS-14 certainly indicate that the scope of work performed by the contractor under the contract was accepted by the customer.

These acts are intended to formalize the acceptance of the completed construction object as a whole, and not its individual parts or stages, except when the stages themselves are separate construction objects.

Here we will mainly talk about Form No. KS-11.

An act in the form No. KS-11 is used as a document of acceptance of a completed construction of an industrial and residential facility of all forms of ownership (buildings, structures, their stages, launch complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

This act is drawn up, as a rule, in two copies and signed by representatives of the work contractor (general contractor) and the customer or another person authorized by the investor, one copy each for the work contractor (general contractor) and the customer.

The acceptance is executed by the customer based on the results of his surveys, inspections, control tests and measurements, documents of the work contractor confirming the compliance of the accepted object with the approved project, norms, rules and standards, as well as the conclusions of the supervisory authorities.

Form No. KS-11 was developed during the period of validity of the Temporary Regulations for the Acceptance of Completed Construction Objects, introduced by the Letter of the Gosstroy of Russia dated 09.07.1993 No. BE-19-11 / 13 "Temporary Regulations for the Acceptance of Completed Construction Objects", which provided for the acceptance of objects on the basis of submission of a list of special documentation. However, at present, the Temporary Regulations have been canceled by the Letter of the Gosstroy of Russia dated 10/31/2001 No. SK-5969 / 9 “On the cancellation of the letter of the Gosstroy of Russia No. BE-19-11 / 13 dated 09.07.93″.

The modern procedure for applying the current regulatory documents for the acceptance into operation of completed construction facilities is set out in the Letter of the Gosstroy of Russia dated 05.11.2001 No. LB-6062/9 Clarification of the procedure for applying the current regulatory documents for the acceptance into operation of completed construction facilities ", and the unified form No. KS-11 The State Statistics Committee of Russia has not canceled. Therefore, in Form No. KS-11, after the words “guided by the Temporary Regulations for the Acceptance of Completed Construction Facilities”, it is recommended to add the word “(cancelled)”. In addition, this requisite should also be supplemented with a reference to the territorial building codes(“The system of regulatory documents in construction. Basic provisions” SNiP 10-01-94, “Acceptance for operation of completed facilities. Basic provisions” SNiP 3.01.04-87, etc.), cited in the Letter of the Gosstroy of Russia dated 05.11.2001 No. LB-6062/9 "Explanation of the procedure for applying the current regulatory documents for the acceptance into operation of completed construction projects", on the basis of which the object is accepted (Letter of Rosstat dated May 31, 2005 No. 01-02-9 / 381).

1996 N 129-FZ “On Accounting”: “All business transactions conducted by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained.

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following required details:

a) the name of the document;

b) the date of preparation of the document;

c) the name of the organization on behalf of which the document is drawn up;

e) measuring instruments of economic transactions in physical and monetary terms;

f) the names of the positions of persons responsible for the business transaction and the correctness of its execution;

g) personal signatures of the said persons”.

Author's note. The draft of the new federal law "On Official Accounting" does not mention mandatory application unified forms of primary accounting documentation. It is assumed that the forms of primary accounting documents will be approved by the heads of organizations on the proposal of the person who is entrusted with the responsibility of maintaining accounting in the organization.

In relation to capital construction, an Album of unified forms of primary accounting documentation for capital construction was developed, approved by the Decree of the State Statistics Committee of Russia dated November 11, 1999 N 100.

This Album applies to legal entities of all organizational and legal forms and forms of ownership operating in the sectors of the economy.

The album provides the following forms of primary accounting documentation.

Form N KS-2 "Act on the acceptance of work performed" and form N KS-3 "Certificate of cost of work performed and costs "

Form N KS-2 is used for acceptance of completed contract construction and installation works for industrial, residential, civil and other purposes. It is compiled on the basis of the journal data in the form KS-6a and serves as the basis for compiling a certificate in the form KS-3.

Form N KS-3 is used for settlements with the customer for the work performed.

Author's note. Form KS-2, intended for acceptance of work performed, according to the statistics authorities, must be filled out for each reporting period (otherwise it is impossible to draw up form KS-3, presented for payment to the customer for the reporting period). Consequently, the customer (according to the State Statistics Committee) is "doomed" to a monthly acceptance of the work performed by the contractor. However, this is contrary to Art. 753 of the Civil Code of the Russian Federation, which determines that the acceptance of work performed by the customer is carried out either as a whole under the contract, or in stages, if staged acceptance is provided for by the terms of the work contract. At the same time, a stage should be understood as a separate completed type or set of works, according to which, as a result of its acceptance by the customer, the risks of accidental loss or damage to the result of the work performed by the contractor may pass to it. The following apply to the stage specified by the contract: essential conditions construction contract, as the cost and construction period. It is quite obvious that the monthly form KS-2 does not reflect the cost of the completed stage, but contains the volumes of work performed, but, as a rule, not completed.

For purposes accounting the use of KS-2 in this case is possible to determine the readiness of work if the organization recognizes income in accordance with Art. 13 PBU 9/99 on the readiness of the work performed. However, if income is recognized in accordance with Art. 12 PBU 9/99 (after acceptance of work by the customer), this document cannot confirm the fact of acceptance by the customer of work.

For purposes tax accounting the use of KS-2 is possible for independent determination of sales proceeds under contracts lasting more than one tax period, in accordance with paragraph 1 of Art. 271 of the Tax Code of the Russian Federation. However, under the usual procedure for recognizing revenue from sales, determined by Art. 39 of the Tax Code of the Russian Federation in relation to work as “transfer of the result of the work of one person to another person”, this form cannot be applied.

Under such conditions, it is logical to assume that the monthly execution of the KS-2 form has other goals than confirmation of the fact of acceptance by the customer of the work.

Firstly, the procedure for estimated pricing, provided for by the Gosstroy of Russia by Decree dated. .2004 N 15/1 MDS 81-35.2004 (previously - MDS 81-1.99)), is based on the calculation of the estimated (estimated) contractual cost of contract work in prices of 1984, 1998, 2000, etc. years. This cost is to be converted into current level prices in accordance with the approved cost estimate conversion factors, which may change monthly. Hence the need to determine the estimated cost of work performed by contractors in each month, taking into account the coefficient applied in this month. This can be done (and is actually done) by filling out the KS-2 form monthly.

Secondly. It has historically been a practice in construction when the customer settles accounts with the contractor on a monthly basis, based on the cost of work performed for the reporting month works. If the terms of the contract provide for just such a settlement procedure, filling out the KS-2 forms and KS-3 certificates to determine the amount of the next progress payment is logical.

Thus, if the mandatory monthly completion of the KS-2 form does not confirm the fact of acceptance of work by the customer, but is dictated by other goals, in our opinion, it is wrong to call this document an act of acceptance of work. This misleads the parties to the construction contract and gives rise to disputes with tax authorities.

In practice, many organizations, when concluding work contracts, provide for the monthly filling of KS-2 and KS-3, but at the same time they specifically stipulate that filling out these documents does not indicate acceptance of work by the customer in accordance with the requirements Civil Code RF, but only testifies to the determination of the amount of the interim settlement (advance payment) between the parties. It is precisely this purpose of these documents that was also determined by the Supreme Court of Arbitration RF in the Information letter dated 24. .2000 N 51 (Article 18). Such a clause is necessary for organizations that do not recognize income in accounting and tax accounting as the work is ready, but take into account work in progress before the delivery of work to customers, in disputes with tax authorities that tend to see the fact of implementation (transfer of the results of the work of one person to another person (art. 39 of the Tax Code of the Russian Federation)) works in each form KS-2 and certificate KS-3.

IN Lately Increasingly, construction contracts are being concluded, the contract value of which is not based on estimated order pricing (contracts with a firm fixed price). In addition, the procedure for settlements between the parties may be different than that discussed above (for example, a one-time advance payment for the purchase of materials and final settlement after acceptance of all work under the contract). Acceptance of work can be provided at a time after the completion of all work under the contract. And no one forbade determining the price of works in conventional units. Under these conditions, the prescribed procedure for filling out forms KS-2 and KS-3 (taking into account the prohibition of determining the cost of work in them in conventional units in the Letter of Rosstat dated May 31, 2005 N 01-02-9 / 381) loses its relevance.

Thus, it can be concluded that the forms KS-2 and KS-3 provided by the statistical authorities for use in accounting and tax accounting do not take into account the entire possible range of relationships between customers and contractors, and in terms of acceptance of work performed, they contradict the current civil legislation. As a result, disagreements arise between customers and contractors, as well as between taxpayers and tax authorities, regarding the application of these forms of primary documents.

Form N KS-6 "General work log"

It is used to record the performance of construction and installation works. It is the main primary document reflecting the technological sequence, timing, quality of performance and conditions for the production of construction and installation works. It is not used as a primary accounting document for accounting purposes.

Form N KS-6a "Journal of accounting for work performed"

It is used to record the work performed and is a cumulative document, on the basis of which an act of acceptance of work performed in the form N KS-2 and a certificate of the cost of work performed in the form N KS-3 are drawn up. It is not used as a primary accounting document for accounting purposes.

Form N KS-8 "Act on the commissioning of a temporary (non-titular) facilities"

It is used to account for the acceptance of a completed temporary (non-title) structure. It is an internal document of the contractor. Having received this document, the contractor's accounting department takes into account the construction as part of fixed assets or household inventory.

Form N KS-9 "Act on the dismantling of temporary (non-title) structures"

It is used to formalize the dismantling of temporary (non-title) structures, for posting the materials actually received from the dismantling to be returned. The act is drawn up by a commission specially appointed by order (instruction) of the head of the construction organization or an authorized person. On the basis of the document, the accounting department writes off the liquidated structure and the materials received from the disassembly arrive.

Form N KS-10 “On the assessment of buildings, structures subject to demolition (transfer),structures and plantings"

It is used to determine the amount of material damage in connection with the demolition (transfer) of buildings, structures, structures and the destruction or damage to plantations (fruit and berry, crops, etc.). The act is drawn up by a commission, which should include the owner (owner) of the building, structure, structure, planting to be demolished, or his representative, a representative of the customer (developer) of the newly constructed object, a representative of the bureau technical inventory. If necessary, the commission may include representatives of other interested organizations. It is not used as a primary accounting document for accounting purposes.

Form N KS-11 "Act of acceptance of the completed construction object"

It is used as a document of acceptance of a completed construction facility for industrial and residential purposes of all forms of ownership (buildings, structures, their stages, launch complexes, including reconstruction, expansion and technical re-equipment) when they are fully prepared in accordance with the approved project, work contract (contract) . The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract). It is drawn up in the required number of copies and signed by representatives of the work contractor (general contractor) and the customer or another person authorized by the investor, respectively, for the work contractor (general contractor) and the customer.

For accounting purposes, it confirms the fact of acceptance by the customer of the object built by the contractor and serves as the basis for recognition by the contractor of the proceeds from the sale of the construction object.

Form N KS-14 "Act of acceptance of the completed construction object by the acceptance committee"

It is a document on the acceptance and commissioning of a completed construction facility for industrial and residential purposes and its inclusion in the composition of fixed assets (fixed assets) of all forms of ownership, including state (federal), as well as facilities built at the expense of concessional lending (buildings, structures, their queues, launch complexes, including reconstruction, expansion and technical re-equipment). The acceptance certificate is the basis for the final payment for all work performed by the contractor in accordance with the agreement (contract).

Author's note. In accordance with Art. 55 Urban Planning Code Russian Federation with a document that certifies the construction, reconstruction, overhaul capital construction facility in full in accordance with the permit for, compliance of the constructed, reconstructed, repaired capital construction facility with the town planning plan land plot And project documentation, is Permission to put the facility into operation.

Form N KS-17 "Act on suspension of construction"

It is used to register the suspension of construction (conservation or termination of construction). It is not used as a primary accounting document for accounting purposes.

Form N KS-18 "Act on the suspension of design and survey work on unrealized construction"

It is used to formalize the suspension of commenced design and survey work due to the non-inclusion of these works in the plan or the inappropriateness of further construction design. It is not used as a primary accounting document for accounting purposes.

Other forms of primary accounting documents in construction

In addition to the above forms of primary accounting documentation, Decree of the Government of the Russian Federation of November 24, 2005 N 698 approved the forms of a Construction Permit and a Permit to put an object into operation. The instruction on the procedure for filling out these forms is approved by the Order of the Ministry regional development RF from . .2006 N 120.

In addition, it should be said that the Album of unified forms of primary accounting documentation for capital construction does not provide for such documents as:

– act of acceptance of the stage of work performed under a construction contract;

— act of acceptance of completed certain types and work packages;

— an act of acceptance by the customer of the completed repair and construction work.

It is possible to apply the KS-2 form in these cases only if the deadline for completing the work falls within one reporting period, which is extremely rare. The conclusion suggests itself about the need for organizations that have such economic situations to provide accounting policy forms of primary accounting documents for registration of these operations.

The act of acceptance of a completed construction facility (form No. KS-11) is used as a document of acceptance of a completed construction facility for industrial and residential purposes of all forms of ownership (buildings, structures, their start-up phases, including reconstruction, expansion and technical re-equipment) when they are fully prepared for in accordance with the approved project, work contract (contract).

Form No. KS-11, which is the basis for the final payment for all work performed by the contractor, is drawn up in the required number of copies and signed by the general contractor and the customer or another person authorized to do so. Registration of acceptance of the completed construction facility is carried out by the customer based on the results of his inspections, surveys, measurements and tests, as well as the documents of the work contractor confirming the compliance of the facility with the approved project, norms, standards and SNiP, as well as the conclusions of the supervisory authorities. The contractor (subcontractor) or the contractor shall attach to the above document a list required documents and passes them to the customer, who, in turn, to the user of the object. At the same time, the contractor, on the basis of the act of acceptance of the completed construction object, submits, in the prescribed manner, statistical reporting documents on the fulfillment of contractual obligations. The completed construction facility is included in the reporting for the reporting period in which the fact of its commissioning was registered. The fact of commissioning of the accepted object is registered by the customer (user of the object) in local authorities.

The act of acceptance of a completed construction object by the acceptance committee (form No. KS-14) is a document on the acceptance and commissioning of a completed construction object for industrial and residential purposes and its inclusion in the fixed assets of all forms of ownership, including federal, as well as objects built at the expense of concessional lending. The above act is the basis for the final payment for all work performed by the contractor (subcontractor) in accordance with the agreement (contract). Registration of acceptance of the completed construction object is carried out by the customer and members acceptance committee on the basis of their surveys, tests, as well as the conclusions of the supervisory authorities. The cost of the work performed is indicated in actual current prices. current year. All documentation for the acceptance of the object and the list of necessary documents are transferred by the customer to the user of the object for subsequent registration with local authorities.

If the customer accepts the work from the contractor without verification (without an acceptance committee), then he loses the right to refer to the shortcomings of the work that could be established during the usual way its acceptance (obvious flaws) and cannot judicial order demand their removal.

The log book of work performed (form No. KS-6a) is the main primary document reflecting the technological sequence, deadlines and conditions for the production of construction and installation works (hereinafter referred to as CMP) and is maintained by the person responsible for the construction of a structure. The above journal is a cumulative document, on the basis of which an act of acceptance of work performed (form No. KS-2) and a certificate of the cost of work performed (form No. KS-3) are drawn up. A log of work performed (form No. KS-6a) is maintained for each construction site based on measurements of work performed and uniform rates and prices for each type of work or structural element. Expenses are reflected in the line "Overheads and other expenses" on the basis of cost estimates for the reporting period in amounts in accordance with the methodology adopted by the organization.

The general work log (form No. KS-6) is used to record the implementation of construction and installation work. This is the main primary accounting document that reflects the technological sequence, timing, quality and conditions for the production of construction and installation works and is maintained by the foreman, the shift manager responsible for the construction of a building or structure during the reconstruction, expansion of individual or a group of similar objects simultaneously under construction located within the construction site.

The title page of the above general journal is filled out before the start of construction by the general contractor with the participation of the design organization and the customer.

The general work log must be laced, numbered, executed with all signatures on title page and affixed with the seal of the organization that issued it.

The basis for settlements for the work performed is the Certificate of the cost of work performed and costs in the form No. KS-3, which is signed by the customer and the general contractor and sealed.

The cost of completed construction of temporary (non-title) structures, fixtures and devices is drawn up by an act on the commissioning of a temporary (non-title) structure in the form No. KS-8 and is accepted by the organization for accounting under account 08 “Investments in fixed assets” or 97 “Deferred expenses” with its subsequent inclusion in the inventory value of the object.

An act in the form No. KS-8 is drawn up by the construction and installation contractor in the required number of copies and transferred to the owner, as a rule, in three copies - to the accounting department, to the person who accepted the object (operated organization); the last copy is kept by the person who handed over the object. Materials to be returned are indicated in the table of the act, taking into account their quantity and percentage of shelf life.

The liquidation of these objects is documented by acts on the dismantling of temporary (non-title) structures (form No. KS-9), which are drawn up by a commission specially appointed by order of the head of the construction organization or an authorized person indicating all the necessary data on the object (for example, the expected return of materials, etc. .).

For the liquidation of buildings and structures, structures, etc. construction organizations must draw up an act on the assessment of buildings, structures, structures and plantings to be demolished (transferred) (form No. KS-10). This form is used to determine the amount of material damage caused to the owner (owner) of a building, structure, structure (usually an individual or legal entity). To draw up and sign this act, a commission is appointed, which should include representatives of the customer (developer) of the newly constructed facility, representatives of the BTI.

Currently, the Resolution of the Civil Code of the Russian Federation No. 7 (17) is in force, which introduces unified forms of primary accounting documentation for accounting for fixed assets. These forms must also be kept in mind when accounting for work in capital construction and repair and construction work.

Primary accounting documents, accounting registers and financial statements must be kept for at least five years in accordance with the rules of archival record keeping. Responsibility for organizing the storage of accounting documents, accounting registers and financial statements in accordance with the Federal Law "On Accounting" (7) is the head of the organization.

ID ( executive documentation) in construction fixes the process of work and their conditions. Simply put, it reflects information about the performers, the sequence of events, the time of their holding, technological and weather conditions.

In addition, the documentation contains information about the state of the object. It contains information about the installed equipment, engineering systems, the quality of the use of materials, etc. Let's consider further.

General information

Includes graphic and text materials. They reflect the actual implementation of design solutions, the position of capital construction facilities and their structural elements in the course of reconstruction, construction, overhaul as the work specified by the project is completed.

The procedure for maintaining executive documentation regulated by law.

The ID, drawn up in accordance with the established rules, is a document for the erected structure / building. In construction, as-built documentation is of great practical importance. It facilitates the operation of the facility, reflects its technical condition, gives an idea of ​​the responsible performers of any type of work.

Documentation sections

The ID includes primary compliance documents and as-built drawings.

The first is attributed to the construction work. They fix the process, reflect the technical condition of the object. List of executive documentation determined by SNiP and the project.

Primary acts are completed by the general contractor. Control over the correctness of their compilation is carried out by the technical supervision of the customer.

Includes a set of drawings. They contain inscriptions on the compliance of the work performed in kind with the drawn up schemes or on the changes made (agreed with the customer) made by the responsible persons.

Delivery and storage of ID

By general rules drawings are made in 3-4 copies:

• one is for the customer;
• 1-2 - for the operating organization;
• one remains at the enterprise that performed the work.

The storage of all drawings and acts included in is carried out by the customer or developer until the final inspection by the state construction supervision authority. After the issuance of a conclusion on the compliance of the reconstructed, built, repaired capital construction facility with the provisions of technical regulations, other regulations, project documentation, the ID is transferred to the customer/developer for permanent storage.

Executive documentation: RD

The structure and rules for maintaining ID are determined by special normative documents. The main instructions are contained in RD-11-02-2006. In accordance with its provisions and carried out, certificates of examination of structures, works, sections of engineering networks.

ID can be prepared as in in electronic format, so on paper media. At the same time, the delivery of executive documentation to the state construction supervision bodies is carried out only on paper.

Document types

Includes:

• Executive schemes, profiles underground structures and engineering networks.
• Geodetic drawings of erected structures, parts and elements of buildings, structures.
• General journal of construction and installation works.
• Schemes of the location of structures, buildings on the ground. They are architectural executive documentation.
• Journal of the author's design organization (when it is implemented).
• Working drawings.
• Special magazines of construction and installation works, operational and incoming quality control.

The composition of the ID includes acts:

• Acceptance of the center base, engineering systems.
• Tests, testing of systems, equipment, devices.
• Surveys of hidden construction and installation works.
• Intermediate acceptance of critical structures.
• Certificates, documents of geodetic survey and laboratory control.

At the discretion of the participants in the construction and installation works, other materials may also be included that reflect the actual implementation of design solutions.

General magazine

It keeps records of the production of works during reconstruction, construction, overhaul. The general journal is the main document reflecting the sequence of measures taken, the terms and conditions for their implementation, information on state construction supervision and control.

The rules for maintaining and the form of the document are determined Federal Service on technological, nuclear and environmental control.

Special magazines

The entity carrying out construction and installation work, in agreement with the customer or developer, provides for a list of special magazines in the contract. They are issued to ensure reliable and timely construction control.

The form and rules for keeping logs are provided for in the Regulations on the conduct of construction control in the production of certain types of construction and installation works.

Geodetic center base

Its creation is the responsibility of the customer / developer. The person carrying out the construction geodetic works, control of the accuracy of parameters, executive surveys.

The purpose of creating a stakeout is to obtain initial data. The process includes:

1. Formation of the marking network of the construction site.
2. Stakeout of the main/main axes of the structure.

The construction of the construction site scoring network may be conditioned by the need to create an external network of the structure. It, in turn, is formed for setting out in nature and fixing the design parameters of the object, performing detailed layout measures and executive surveys.

The planned layout network of the construction site is created in the form:

1. Construction grid, the size of the sides of which is 50, 100 or 200 m.
2. Red or other lines to regulate the building area.

In practice, other types of networks can be used.

Geodetic survey

It is carried out after the completion of each stage of work, the erection of a part of the structure. In the course of filming, the planned and height position of the verified, finally fixed elements and structures of the building is determined.

Geodetic survey allows you to solve problems for:

1. Ensuring systematic control and accounting of the volume of construction and installation works.
2. Identification of the compliance of the completed activities with the project data for the timely elimination of deviations that have arisen.
3. Determination of the actual position of parts and structures of the building.

Geodetic schemes

They are based on the results of filming. Depending on the design features structures/buildings executive schemes are drawn up:

1. For demolition work.
2. Underground structures. It consists of a finished pit, subgrade of roads, pile fields, foundations of all kinds, basement walls, etc.
3. Above ground parts of buildings. The schemes include information on planned high-altitude surveys of columns, their consoles and heads, tracks and crane beams, each floor, elevator shafts.

The executive is drawn up after stripping its bottom. In this case, the position of the axes, the bottom marks after leveling the surface, their deviation from the design values, and the internal contour are determined.

When performing executive shooting strip foundation in the plan, the axes from which measurements are taken are transferred to the side and upper faces. In addition, deviations of the foundation top marks from the design parameters are determined.

At the final stage, an executive scheme of the planned-altitude position of the elements of the basement part of the structure is created. It reflects the actual position of the axes, as well as the displacement of the walls relative to the design indicators.

Additionally

Executive geodetic documentation is signed by a surveyor, performer of work, a person performing building control, as well as a representative of the customer (developer). It is made up of two copies. One of them remains at the construction site, the second is transferred to the production and technical division of the entity carrying out the construction.

Examination of hidden construction and installation works

During construction, the assessment is carried out:

• measures taken, the results of which have an impact on safety, however, according to the accepted technology, cannot be controlled after the start of the following work;
• completed structures, sections of engineering networks, the elimination of defects in which (if they are detected during the inspection) cannot be carried out without damaging or disassembling other elements.

Representatives of the state construction supervision body, and, if necessary, independent experts may take part in such control procedures.

The contractor should notify other participants about the timing of the survey within 3 (working) days.

The results of the acceptance of construction and installation works, hidden by subsequent activities, in accordance with the requirements of regulatory and design documentation, must be recorded in the act.

At the request of the customer/developer, after the elimination of the detected defects, a re-examination of hidden works can be carried out.

Acceptance of the finished object

The date of its holding and the organization procedure, as well as the composition of the participants in the procedure, the criteria for assessing the compliance of the structure with the established requirements are determined by the customer / developer. The date of acceptance must be reported to the authority issuing permits for the commissioning of facilities. Acceptance of the completed structure is issued by the customer / developer relevant act. It is accompanied by design, regulatory, as-built documentation, acts of acceptance of engineering networks, other materials confirming the compliance of the facility with technical regulations and the project.

NIPIstatinform of the State Statistics Committee Russian Federation on the basis of the Decree of the Government of the Russian Federation of July 8, 1997 No. 835 "On primary accounting documents" developed an Album of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work, approved by the Decree of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100 . The Album also includes intersectoral forms No. KS-6, No. KS-11, No. KS-14, approved by the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets And intangible assets, materials, low-value and wearing items, works in capital construction”.

The table below shows a list of forms of primary accounting documentation for accounting for work in capital construction and repair and construction work.

When registering business transactions, organizations are required to use unified forms primary documentation(Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - the federal law No. 129-FZ)).

Relationships between customers and contractors are formalized by the Certificate of acceptance of work performed in the form No. KS-2 and the Certificate of cost of work performed and costs in the form No. KS-3.

Form No. KS-2 "Act on acceptance of work performed" is used for acceptance by the customer of completed contract construction and installation work for industrial, housing, civil and other purposes.

For settlements with the customer for the work performed, the unified form No. KS-3 “Information on the cost of work performed and costs” is used. It is drawn up for the volume of construction work performed in the reporting period on the basis of an act of acceptance of work performed. (form No. KS-2) and signed by the customer (general contractor) and the contractor (subcontractor).

To determine the number of construction and installation works performed at each facility, a log of work performed (form No. KS-6a) is kept, which is used to record work performed and is a cumulative document on the basis of which an act of acceptance of work performed is drawn up (form No. KS-2).

The register of work performed is maintained by the performer of work for each construction object based on measurements of work performed and uniform norms and prices for each structural element or type of work.

Certificate of cost of work performed and costs (form No. KS-3) used for settlements with the customer for the work performed. The work performed and the costs are reflected in the certificate based on the contractual cost.

The act of acceptance of the work performed is drawn up after the completion of the stage of work, when the contractor (subcontractor) has completed the construction and installation works, and the customer (general contractor) has no claims against them. Based on the act (form No. KS-2) the contractor transfers the data from this document to the certificate of the cost of work performed and costs (Form No. KS-3). Customer on the basis of a certificate (form No. KS-3) pays off with him. The act is signed by representatives of the contractor responsible for the commissioning of the object, and the customer who accepted the object.

The act of acceptance of the work performed is drawn up in two or three copies: to the 1st contractor, 2nd customer, 3rd investor (on request).