How to prepare final accounts for completion?

project

Complete financial statements and do a good job in three aspects:

(a) clear the composition and requirements of the project completion financial statements.

1. The financial final accounts of the project completion are composed of the financial final accounts of completion and the financial final accounts of completion. (1) The final financial statement of completion is a comprehensive statement reflecting the construction in progress, financial status, asset formation and delivery. It mainly consists of an overview of capital construction projects, a final financial statement of completion, a summary of delivered assets, a detailed list of delivered assets, a detailed list of deferred investment, a detailed list of deferred investment allocation and a detailed list of transferred-out investment. (2) The final statement of completion is a supplementary statement of the project construction that cannot be reflected in the final statement of completion. The basic content should include three parts: the general situation of the construction project, the preparation of final accounts and the description of project management. (1) the general situation of the construction project should be

Reflect the project construction address, approval number, investment scale, design, construction, supervision unit, commencement and completion date, acceptance and grade determination, etc. ②

The description of the preparation of the final statement should reflect the accounting standards (system) adopted in the final statement, the base date of the final statement, the main accounting treatment methods, deferred investment and other distribution methods, as well as the description of special accounting treatment matters, the liquidation of property and materials, the liquidation of creditor's rights and debts, the final work and accrued expenses, and the treatment of surplus funds for capital construction. (3) The project management needs to reflect the management of the project unit in the process of implementing the project construction, including the capital construction investment budget and funds in place, budget (pre-calculation) implementation, bidding (tendering) and procurement, contract (agreement) performance, compensation for land acquisition and demolition, use of reserve funds, financial management, and other information that needs to be explained. In view of the main problems, practical management suggestions are put forward.

2. The project unit shall complete the preparation of final financial accounts within 3 months after the completion of the basic construction project. Before the final accounts are approved, the original management institution shall not be revoked, and the project leader and financial supervisor shall not be transferred.

3. For projects with long construction period and many construction contents, if the single project is completed and has the delivery conditions, prepare the financial statements for the completion of the single project. After the completion of all construction projects, the final financial statements shall be prepared.

(2) The following preparations should be made before the preparation.

1. Do a good job in cleaning up property, mainly including checking and verifying property and materials and checking creditor's rights and debts;

2. Do a good job in the examination and approval of asset write-off, scrapping and transfer-out;

3. Check the accounts and adjust the accounts to ensure that the accounts, accounts, accounts and accounts are consistent;

4. Organize and prepare relevant documents and materials used in the preparation of final accounts: relevant national laws, regulations and systems; Approved feasibility study report and preliminary design

Calculation, estimation (pre-calculation) and adjustment documents; Annual investment plan and project expenditure budget issued over the years; Accounting and financial management information; Bidding documents, project contracts (agreements), project settlement and other related materials; Review report on construction project cost settlement; Other materials related to the financial accounts of the project.

(3) Prepare the final financial report of completion in accordance with the provisions of the financial accounting system for capital construction, and hire an accounting firm to conduct an audit according to the needs of enterprise management, report it to the board of directors for approval, and handle the handover of assets after completion of the project.