The order reflected the EMM in the accounting of a construction company, according to the guidelines, may be one of the following ways: reflected in the cost of purchased building materials; or reflected separately in the form of the cost of acquisition and zagotovlenie building materials. Let’s examine these ways of reflecting procurement costs. Reflection of the EMM in the cost of purchased materials. With this method reflect the transport and harvesting costs may be: included directly in the actual cost purchased building materials and reflected in the accounts of accounting materials. Get all the facts and insights with Fairstead Newport Rhode Island, another great source of information. This method is very time consuming and requires a rapid flow of information on transportation and procurement costs for each batch materials.

Thus, this method is applicable in a limited range of materials and a small amount of supplies that the construction companies is extremely rare, included in the cost of building materials, but considered a separate sub-account “EMM” account 10 “Materials.” Reflection of the EMM in the form of the cost of acquisition and zagotovlenie building materials. With this method the EMM reflected separately on account 15 ‘Zagotovlenie and acquisition of wealth. ” When taking into account the EMM is separated, in separate sub-accounts, you must provide a link to these costs in building materials as detailed in the EMM group of materials or parties supplies. Perhaps check out Fairstead New York for more information. Methodological guidelines are allowed to keep a record of the EMM without going into detail in two cases: if there is no significant difference in the proportion of EMM for groups of materials, ie, transport and harvesting costs approximately the same for different species or groups of materials in cases of impossibility of classifying the EMM on specific or groups of materials.


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