裝修公司帳

yes, you are right
the accounting system of decoration company is smiliar to trading company.
please take notes the following points
1) Don't forget to mark each ORDER NUMBER in each invoice (including expenses and wages) in order to calculate the direct cost of each order.
2) materials
a) direct materials
If materials are purchased for special ORDER or can be allocated to ORDER, you are required to record at PURCHASE A/C.
b) open stock book for indirect materials - common use materials
Reversely, this kind of materials must record at STOCK BOOK first. At the month end, you should stock take the materials to find out the stock balance. According to stock balance, you could find out the USAGE of each materials.
2) salary and wages
salary should belong to admin expenses
wages - money paid to workers, not staff (who sit at the office).
hope that I can help you.




2008-06-02 12:09:28 補充：
3) INCOME

normally, your client will keep 10% for security purpose and the money will be pay back to you later. That means, you only receive 90% completing the order. You should open a account for this kind of retention money.

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裝修公司有在建工程(Work-in-progress)，祇有在月底計算利潤時要做調整。裝修以工程完畢才將﹝如果唔超過一年﹞如人工，材料等入賬，而每一個工程應該有自己個成本成本計算表﹝Job Costing Sheet﹞，而且有時一個工人可能同時跟三個工程，要視乎你要求會計利潤的精確度。其他就無甚分別。
希望幫到你！

I can help you.
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