Contract accounts - contract costing, Cost Accounting

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Contract Accounts

It is a separate account such is maintained and opened for every contract undertaken for the reasons of accumulating cots.  Every contract is given a number and all costs connecting to such particular contract are recorded in this account. A typical contract account is like displayed below as:

Contract No. XYZ Account

Materials b/f

x

Materials returned to store

x

Materials purchased

x

Materials c/d

x

Direct wages

x

Machinery c/d

x

Indirect wages

x

Balance c/d:  Cost of work done

x

Subcontractors fees

x

 

 

Cost of special plant

x

 

 

Machinery/Plant b/f

x

 

 

 

 

 

 

 

 

 

 

Cost of work done b/d

x

Value of work certified

x

Notional Profit

x

Cost of work done but not certified

x

 

xx

 

xx


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