The procedure for filling out the general work log (sample). Executive Form of accumulation sheet in construction

The unified form KS-6a is one of the main documents that is created to monitor the construction process, both from the management of the contracting organization, and from the customer and regulatory authorities. In other words, KS-6a is a special cumulative journal, a primary accounting document, which is drawn up after any type of construction and installation work is completed on any particular section of a construction site. It consistently reflects the stages, conditions and timing of certain construction works.

Who fills out the KS-6a form?

The registration of this journal is carried out by the responsible person on the part of the contracting organization, which is directly involved in the execution of construction and installation work. The log should begin to be filled out from the very moment the builders began to actually perform their duties.

Based on the KS-6a form, a Certificate of Acceptance of Work Completed and Costs () is subsequently drawn up.

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Key points for filling out the KS-6a form

To enter information into the journal, special measurements, standards and prices are first made for each type of work. The magazine itself consists of two parts: a title section, which includes information about the customer and the work contractor, and a table, which lists all the main parameters for materials spent, amounts and work performed.

Form KS-6a - filling out the title page

Data on the organizations involved in the construction of the facility (customer, contractor) is entered on the first page of KS-6a. Here you must indicate their full name and contact information - address and telephone number. Next, enter the OKPO codes in the appropriate cells (they are contained in state registration documents)

Below is the name and location of the construction project. Next, enter the date and number of the contract that served as the basis for the construction work, as well as the number of the document and the date it was completed. Then you should enter the year during which this journal was filled out, as well as the contractual cost of the work performed under the contract (in numbers, there is no need to decipher the amount in writing).

Lastly, the full name and position of the journal compiler, the full name and position of the head of the developer company are indicated and their signatures are affixed.

Filling out the table

The second part of the magazine concerns basic information on the construction project. So, let's start in order.

It should be noted that all values from columns containing monetary values must be calculated and recorded in the final line “Total”, and if in any month according to the estimate there were no expenses or invoices, then the numbers in the “Total” column must be copied to column "Total". If there were overhead and other costs, they need to be added to the numbers in “Total” and this final total must be entered in the “Total” column.

The accounting journal in form KS-6a must be laced with a thick thread, numbered and sealed with the signature of the person responsible for filling it out and the seal of the company that issued it.

After the construction and installation work is completed, the general log must be handed over to the customer for storage. The second option is to give this document for storage to the operating company, which is subsequently responsible for the finished structure.

How to create a log of completed work in Excel?

Journal of completed work

As in an enterprise in any industry, in construction it is necessary to keep operational records of the volume of work performed and the balance of work in progress. At the same time, in construction there are difficulties in accounting for work progress on an accrual basis. They are associated with the variety of types of work performed and their units of measurement.

In addition, objects are built from several months to several years. At the same time, it is extremely important for managers of construction organizations to know how much construction and installation work on construction projects has been completed to date and how much remains to be completed. This is necessary primarily for planning work, calculating the need for funds for the period until completion of construction and determining sources of financing.

Therefore, construction companies need operational cumulative accounting of construction and installation works, which in a short time, accurately and fully will reflect all the work performed at the moment and the balance of the volumes of construction and installation work necessary to complete construction and the scope of work and the entire facility.

To maintain such records, there is a unified form - a log of work performed in the KS-6a form.

Form KS-6-a is included in the album of unified forms of primary accounting documentation developed by NIPIstatinform of the Goskomstat of Russia on the basis of Resolution of the Russian Federation dated July 8, 1997 No. 835. Form of primary accounting documentation KS-6a is approved by Resolution of the Goskomstat of Russia dated November 11, 1999 No. 100.

It is not necessary to use this form to record completed construction and installation work. A construction organization can develop its own version of the accumulative form for the implementation of construction and installation work and the calculation of work balances, taking into account the specifics of the internal requirements for this document. It is only necessary to approve it by order of the head of the construction organization within the framework of the accounting policy of the enterprise.

The log book of work performed is compiled on the basis of the results of measurements of work performed and uniform standards and prices for each structural element and type of work, or in the estimate program based on the results of the acceptance certificates for completed work generated in the program.

Costs in the lines “Overhead expenses”, “Planned savings (Estimated profit)” are reflected on the basis of estimates of these expenses for the reporting period in amounts determined in accordance with the methodology adopted in the construction organization.

The log should be kept from the moment the construction of the project begins until its completion.

Log books for work performed are compiled on the basis of local estimates and acceptance certificates for work performed.

Logs of work performed, as well as local estimates, are formed:

1) for buildings and structures:

for internal sanitary and technical works;
internal electric lighting, electric power plants;
for the installation of technological and other equipment, instrumentation and automation, low-current devices (communications, alarms, etc.);

2) for general site works:

on a vertical layout;
for the installation of utility networks, tracks and roads;
for landscaping, small architectural forms, etc.

In the logbooks for recording work performed, data can be grouped into sections by individual structural elements of the building (structure) (see Table 1), types of work and devices in accordance with the technological sequence of work and taking into account the specific features of individual types of construction.

Logs of work performed are compiled for the following work:

excavation;
foundations and walls of the underground part;
load-bearing walls;
floors;
columns;
masonry work;
partitions;
floors and bases;
stairs and platforms;
Finishing work;
porch;
blind areas, etc.;
windows and stained glass;
roof;
other jobs.

For special construction work: foundations for equipment, etc.

For internal sanitary and technical work and other work on the installation of internal networks:

water pipes;
sewerage;
heating;
ventilation and air conditioning, smoke removal system, etc.;
low-current networks (communication networks, fire alarms, etc.).

In order to obtain information that will allow you to control the construction process, each separately generated Logbook of completed work, regardless of the form chosen by the enterprise for filling it out and the method of maintaining the accumulative sheet, must contain the following data:

No. of positions, names of structural elements and types of work in full accordance with the local estimate;
justification of rates and prices indicating a reference book of estimate standards or another document (agreement, price list, etc.);
units of measurement of work;
prices or contract prices per unit of work in rubles;
total amount of work (volume of work in kind) according to the local estimate or contract for the entire construction period of the facility (or volume of work under the contract) broken down by the items of the local estimate;
estimated (negotiable) cost of work in rubles for LSR items based on prices and volumes of work according to the local estimate (project) or contract;
the number of works performed for each month in physical terms by LSR positions;
the number of works performed since the beginning of construction (since the beginning of the contract) in physical terms by LSR positions;
the cost of work performed from the beginning of construction (from the beginning of execution of the contract) in rubles for each item of the LSR (Journal of Accounting for Completed Work);
overhead costs for each month and on an accrual basis from the beginning of construction (from the beginning of the contract) according to estimated standards or standards established at the enterprise;
planned savings (estimated profit) for each month and on a cumulative basis from the beginning of construction (from the beginning of the contract) according to estimated standards or standards adopted by the enterprise;
the balance of work to be completed in physical and value terms according to journal items;
general results for all completed columns of the Journal, except for the volume (quantity) of work in physical terms.

At the request of the head of the construction organization, other additional information can be reflected in the log, for example, the percentage of completion to the total amount of work according to the estimate, etc.

Important!

If KS-6a is the basis for filling out KS-2 and KS-3 (at current prices, taking into account inflation indices), then KS-6a should reflect the results of completion and balances of construction and installation work in current prices.

In the “Grand Estimate” program, when generating the results of the Logbook of completed work (KS-6a), the inflation index is applied in the same amount to the results of the volume of completion in each month and the balances of construction and installation work in value terms. For other purposes, it is possible to generate logs of work performed in base prices without taking into account inflation indices. In the future, they can be applied to the overall results and balances of construction and installation work on the facility in value terms.

Fragment of the Logbook of completed work

Journal of completed work in Microsoft Excel

Construction organizations can maintain both a clerical journal of work performed, in which data on actual completion and other information is entered manually, and in MS Excel.

Information on the total volume of construction and installation works, their cost and actual implementation for the period from the start of construction is first manually entered into the MS Excel table, and then the remainder of the work to be completed in subsequent periods is automatically displayed.

There can be many local estimate calculations and acceptance certificates for completed work, and manual work is not only low-productivity, but also fraught with many errors that can significantly distort the final data.

To eliminate errors, the Logbook of work performed for medium volumes of construction should be kept at least in Excel, for large volumes of construction - in an estimate program that allows you to generate cumulative statements of construction and installation work. For example, the Grand Estimate software package provides for the formation of log books for completed work in the KS-6a form.

If the estimate program does not provide for the formation of Logbooks for the work performed, you can simplify the process of entering data into the Logbook using Microsoft Excel tools. If the item numbers, names of structural elements and types of work in the LSR correspond to the data in the acceptance certificates of completed work, you can use the MS Excel VLOOKUP function.

In many construction organizations, both local estimates for construction work and acceptance certificates for completed work when closing volumes for the month are downloaded from estimate programs into Excel tables or initially generated in them.

Based on the acceptance certificates for completed work in Excel format, OTiZ calculates wages, and the accounting department writes off materials. Based on local estimate calculations, exported to Excel from an estimate program or generated in Excel tables, a plan for construction and installation work is drawn up. These same Excel documents can be used as a basis for keeping logs of work performed in Excel.

Let's look at how to use the VLOOKUP function to transfer data from work completion certificates to a local estimate, thus creating a log of completed work.

L. I. Kiyutsen,
economist of the planning and economic department of Mayak Corporation LLC

The material is published partially. You can read it in full in the magazine

The composition of the CDP, shown and described below, was developed over many years of practice, as a result of the constant efforts of the author, supplemented by the participation and support of his colleagues. The main task set when developing the composition and structure of the control center was to ensure, subject to regular, timely and correct implementation, the launch of self-organizing procedures in project management.

In connection with the above task, the attention of the company’s management during the formation and operation of the control center should be directed to ensuring its effective structure. The issue of regular, timely and correct maintenance of control documents should be given constant and close attention to the project manager.

The self-organizing procedures mentioned above should be understood here as follows:

automatic process of developing effective project management techniques and skills among employees;
automatic process of comprehensive control and maintenance of approved project indicators during its development.

Practice clearly shows that there is a very close relationship between the state of the control document (its composition and quality of management) and the current state of the corresponding project. Chaos in the management of the control center is a consequence of the chaos in the project, and vice versa, the neglect of the control center, and especially its absence, sooner or later transforms into neglect and uncontrollability of the project.

The formation and maintenance of the KDP is carried out by the project manager, involving, as necessary, company specialists in this work and receiving from them the documentation and information necessary for maintaining the KDP. To maintain KDP, electronic and paper media are used. The project manager organizes the storage on paper of all documents that have been approved by the company's investment committee - the approved part of the KDP. It is reasonable to form the CDP within 2-3 months, starting from the date of appointment of the project manager to the position, that is, during his probationary period. This is a great opportunity for the project manager to demonstrate their capabilities, and for the company to understand who is who.

Naturally, documents from the CDP must have the status “for official use”. At the same time, different departments and employees of the company must have different levels of access to these documents. The access system to KDP sections is managed by the project manager with the participation of the company's security service and technical service.

A CDP, maintained properly, contains almost the full amount of information on the project, with the exception of a mass of small and medium-sized technical details and documents related to individual operations during the implementation of the project, and which have virtually no impact on the quality of management of its development.

In addition, the project’s KDP displays the history of the project’s development in a concentrated form, which provides an excellent opportunity to carry out analytics that determine trends in the development of both the project under consideration and other projects being developed by the company. Identifying these development trends is of great importance from the point of view of preventing risks and increasing the efficiency of projects.

Information is contained in the KDP in a structured form, which, in combination with its centralized and systematic maintenance, makes it possible to eliminate chaos in project document flow and thereby:

Dramatically (by times or even orders of magnitude) increase the speed of providing almost any amount of relevant information on the project. This becomes possible since the information is stored in the KDP in a format that does not require additional preparation, but only needs formatting that corresponds to the current need.

Note

Meanwhile, widespread practice demonstrates a typical process of painful preparation of information on projects in a period of hours to days. Of course, these terms can be reduced at the request of management, but the lack of sufficient time for preparation by the performer naturally leads to a decrease in the reliability of the information provided. 2. Maximize the quality and relevance of the project information provided.
3. Increase the information security of the company’s activities, since increasing the quality and relevance of project information leads to a significant reduction in the volume of external and internal information flows.
4. Minimize the labor costs of the project manager and his colleagues associated with information exchange and documentary support of the project.

Thus, KDP is the basis, the foundation for the development of the project. The listed positive consequences of high-quality management of KDP make the task of structuring project document flow one of the defining elements in the struggle to increase the efficiency of both an individual project and the company as a whole. Obviously, the quality of control documentation is the second most important task (after maintaining project efficiency at the required level), which the project manager is called upon to solve.

The frightening volume of the CDP, described below, is associated with significant labor costs only during its formation. Maintaining a previously formed KDP, in the presence of a certain methodology and punctuality, requires orders of magnitude lower costs from the project manager.

The KDP should include the following sections:

1. Project passport.

The project passport is an album containing summary data on the project. It is formed on the basis of documentation approved by the company’s investment committee, as well as information about the current state of the project. The information contained in the project passport allows any interested and unprepared company employee to quickly understand the essence of the project, as well as understand its current state (in this case, together with the project passport, it will be useful to provide the General Project Development Scheme), without diving into unnecessary details. The general understanding of the project, formed on the basis of the information contained in the project passport, can be expanded and supplemented to any degree of detail using information contained in other sections of the project documentation. The project passport includes the following subsections:

1) Description of the project (project concept).

The subsection provides volumetric and functional indicators of the project (total area, area of the above-ground and underground parts, number of parking spaces, commercial area separately for apartments, retail and office premises, graphic information describing the project, etc.), and also describes consumer properties commercial products that will be obtained as a result of the development of the project.

2) Rights and assets of the project.

The subsection contains a description of the legal status and assets of the project available at the time of entry into the project, and formed during its development, as well as links (copies) to the relevant documents;

3) Project performance indicators.

The subsection contains the calculated values of the project's performance indicators, approved by the company's investment committee, starting with the values approved when entering the project. The values of the indicators are presented in tabular and graphical form and reflect all their approved changes. A necessary and sufficient set of indicators for most projects is total profit, profitability, return on own funds, NPV, IRR, project payback period.

4) Indicators of revenue and costs of the project.

The subsection contains budget limits for items/heads of revenue and expenses approved by the company's investment committee, starting with the values approved when entering the project. Limit values are presented in tabular form and reflect all their approved changes, the sequence of which allows you to track the dynamics of changes in the project budget. Project revenue and cost indicators can be compiled in a single section with project performance indicators;

5) Composition of project participants.

A register of legal entities that own the rights to the project, as well as those participating in its development (including all counterparties and contractors), indicating their current details.

6) Composition of the project team.

The subsection contains a list of specialists directly involved in the development of the project, indicating their necessary details - depending on the scale of the project, at a minimum, the project manager, construction manager and supervising specialists from the company’s specialized departments, at a maximum, the project team plus attracted specialists.

The subsections of the project passport “project efficiency indicators” and “project revenue and cost indicators” are necessarily updated upon approval by the company’s investment committee of the results of project updates, regardless of whether these updates were planned or not. Other subsections of the project passport are subject to adjustment as the need arises.

The project passport is used exclusively within the company, being a DSP document. The project passport can be used as a basis for developing various types of presentation documentation.

2. General scheme of project development.

The general scheme of project development is a flowchart that gives an idea of the main stages and operations of the project being developed and their connections with each other. Contains no more than 20-30 elements placed on an A4 sheet. The general scheme for the development of the project is developed upon entering the project and is subsequently adjusted as necessary, being the basis for the development of the project network schedule. A valid copy of the scheme, approved by the company's investment committee, is stored on paper.

When forming and adjusting the overall project development scheme, the emphasis is on the current stage of project development. For example, if the project is at the pre-project stage, then the operations of this particular stage are reflected in the diagram with maximum detail. At the same time, it is reasonable to display the operations of the “Design” stage enlarged, and the “Construction” stage may not be detailed down to individual operations at all.

3. Project network diagram.

A project network diagram is a diagram detailing the activities for the implementation of a project, defined over time, indicating all the relationships between them. The operations of the current stage of project development should be as detailed as possible. The project network diagram is the result of clarifying and developing the overall project development scheme. The current schedule approved by the company's investment committee is stored on paper.

The project network schedule for the construction process is highly detailed. The development of the construction process to individual operations is carried out in the construction network schedule, the formation of which is carried out by the construction manager at the beginning of the project stage. Construction network schedule data is used to refine the project network schedule.

4. Economics/budget of the project.

The section contains the current version of the economics and budget of the project, approved by the investment committee. Taking into account the close relationship between the economy and the project budget (the project budget is built on the basis of financial flows from the project economy through reformatting), the information is stored in a combined Excel file. Summary economic data and project budget flows with quarterly breakdown are stored on separate paper media, approved by the company's investment committee.

This section of the KDP is the source for the formation of subsections of the project passport “project performance indicators” and “project revenue and cost indicators”.

Note

The KDP sections “General Project Development Scheme”, “Project Network Schedule” and “Project Economics/Budget” represent the approved part of the KDP. These sections are approved by the company's investment committee and are the basis for the creation and maintenance of other sections included in the CDP.

5. Project update plan.

The identified project risks have a very high correlation with how well the company understands the current state of the project, as well as the dynamics and direction of changes in this state. The less we realize where we are in the development of the project, the more surprises and dangers await our project ahead. To increase the level of awareness of the real state of the project and, as a result, to minimize the consequences of risks by identifying their presence in advance, the update process, implemented on the basis of the project update plan, allows.

The project update plan is formed by the project manager independently in accordance with the regulatory requirements in force in the company (the set of operations performed during the update, the frequency of scheduled updates, the conditions determining the need for unscheduled updates, etc.). The project update plan is maintained in tabular form and contains the planned dates and brief information about previously carried out, including unscheduled, project updates. Information about the actualizations carried out contains a description of the procedure carried out, its goals and the composition of the changes and adjustments taken into account, the results - changes in the project strategy, its approved indicators and budget, documentation from the project's control document.

6. Register of contractual relations of the project.

The register of project contractual relations is a summary table containing information on the status of all contracts concluded by the company for the purpose of implementing the project. The register contains information about all agreements concluded as part of the development of the project, regardless of whether these agreements provide for payments or not. The register of contractual relations is a significant element of management and production accounting.

Most of the accounts (up to 90% or more) relate to construction. For this reason, the main executor for this section of the CDP is the company’s SDO, which forms both the construction register and the general register for the project. The work of maintaining the construction part of the register is controlled by the construction manager, providing the SDO with all the necessary information. The work on maintaining the general register is controlled by the project manager, providing the SDO with all the necessary information on contracts that are not included in the construction part of the project. The register has a line-by-line breakdown of current contracts in relation to articles, sub-articles and chapters (in relation to construction) of the cost budget. The recommended registry format is shown below.

10 picture

The fundamental advantage of the register format proposed above is that it allows you to evaluate the ratio of work performed and paid for (columns with gray shading), that is, to fully understand the real state of the contract being performed. The current version of the register of contractual relations is used by a number of divisions of the company, including provided to the financial department of the company for use in accounting and planning processes.

7. Accumulative statements (general accumulative statement).

The accumulative sheet is a table given below, which allows you to determine the percentage of completion of the volume of work under the contract. It is carried out under all contracts providing for the phased implementation of work and their subsequent closure by acts. The accumulative statements maintained under individual contracts are consolidated into a general accumulative statement, reflecting the status of all concluded contracts requiring the maintenance of accumulative statements.

The overwhelming volume of operations related to the maintenance of accumulative statements relates to construction. Accumulative statements are simultaneously an element of both production and management accounting. Therefore, the direct executors are both the estimate department (ED) of the company’s construction department and the company’s SDO. The CO fills out accumulative statements for individual contracts. The company's SDO, being a participant in the company's management accounting, checks the data prepared by the SDO and generates combined data (general cumulative statement). Reformatted data from the general accumulative statement is entered into the register of project contractual relations and the project cost sheet, which are subsequently provided to the company’s financial management.

Maintaining accumulative statements for contracts concluded for other cost items (except for construction), as well as maintaining the general accumulative statement, is carried out by the company's SDO. Data on contracts related to other cost items is provided to the SDO by the project manager. The general accumulative statement is maintained by the SDO in parallel with the register of contractual relations and the project cost sheet.

The current version of the general accumulative statement is provided to the company's financial management for use in accounting and planning processes.

Note

Sections of the CDP “Register of contractual relations of the project”, “Accumulative statements (general accumulative statement)” are fundamentally significant, as they contain basic information for constructing production and management accounting in relation to the cost part of projects.

8. Statement of costs (statement of budget expenditures).

Reflects the current state and movement of the project's cost budget or the state of this budget in dynamics (in contrast to the approved cost budget, which can accordingly be called a static budget). The cost sheet allows you to estimate the percentage of budget utilization.

Note

The percentage of budget utilization is extremely important from the point of view of the possibility of comparing it with the estimated percentage of the cost of work performed, adopted and closed by acts. “Theory” in this comparison must completely coincide with “practice”, which, we note, is extremely rare. Usually, the percentage of budget utilization in the development of projects is ahead of the real cost of the work performed!!! This fact means only one thing - the work performed turned out to be more expensive for some reason than was provided for by the approved budget. In such a situation, the remaining budget limits are usually insufficient to complete construction. That is, the company “did not fit into” the approved budget and construction will cost significantly more than planned. Happy is the company that discovered this “dissonance” at an early stage of project development...

The statement is a summary table, presented below, having a standard format with a line-by-line breakdown of budget costs into items, sub-items and chapters (for construction).

Through the cost sheet, the planning and accounting processes interact. The main executor is the company's SDO. It is recommended to maintain a separate cost sheet for the “Construction” item. All other budget items do not require separate maintenance and are combined with the “Construction” item in the project cost sheet.

When maintaining the cost sheet, there is close interaction between the SDO and the financial management of the company. At the same time, the financial management controls the state of the cost sheet in terms of compliance of the limits of articles and chapters with the approved budget, and the SDO controls the process of adequate reflection in the cost sheet of the expenses that were incurred during the implementation of the project.

The current version of the cost sheet, being a necessary basis for the implementation of budgeting, accounting and planning processes, is provided to the financial management of the company.

Note

Regarding the specifics of maintaining sections 6-8 of the CDP, see also the materials in the Chapter “Accounting and planning system. Interaction of budgeting, planning, management accounting and production accounting operations in the development of projects."

9. Sales statement (statement of budget revenue)

Similar to the cost sheet, the sales sheet reflects the dynamic state of the project's revenue (as opposed to the approved sales budget, which reflects the static state of the budget). The statement is a summary table with a line-by-line breakdown of the types of commercial space with details down to the object (apartment, non-residential premises, etc.). The following statement format is subject to change. Filling out the statement is carried out by the project manager or an executor appointed from the company’s commercial department, subject to control by the project manager. The current version of the statement is provided to the company's financial management and is used in the budgeting, accounting and planning processes.

10. Project archive.

This section of the KDP must necessarily contain all versions of the following documents approved by the investment committee, starting from the moment the decision to enter the project is made: the general scheme of project development, the project network diagram, the economics/budget of the project (the approved part of the KDP).

This section contains a complete register of design, permitting and other documentation, as well as advertising products developed during the development of the project. Developed advertising products must be described in detail and accompanied by photographs.

The section also stores on paper all approval sheets and all corresponding copies of agreed and signed contracts and additional agreements to them, concluded during the implementation of the project and included in the register of contractual relations of the project. The specified set of contracts and additional agreements, as a rule, is stored and maintained in the DMS. The original approval sheets are kept by the project manager.

This section also contains incoming and outgoing correspondence related to the implementation of the project.

Form KS-6a“Journal of work performed” was approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100.

Where is this log used?

What is the Journal?

In accordance with the requirements of the Accounting Law, even a unified form magazine must be approved for use in organizational accounting Accounting policy enterprises. Organization can make additions in this journal in the form of expanding or narrowing columns (lines), including additional lines, loose-leaf sheets for ease of placement and processing of information, without allowing the exclusion of mandatory details of primary documents.

The Journal keeps records of construction work already completed. for each object construction based on measurements number of completed (completed) works by name And uniform standards and prices for each element of work included in the estimate.

The magazine contains a title page and a tabular section.

On title page, are indicated:

information about the customer,
information about the artist,
object location,
a brief description of the object and a condensed content of construction work,
details of the construction contract,
estimated or contract cost of construction and installation work,
position and full name of the person responsible for compiling the journal with a signature,
position and full name of the head of the contractor company with signature.

IN tabular part Columns 1 to 8 indicate the following information:

1 – indicated serial number in the current log of the type of work performed at the construction site;

2 – fits position of work indicated in the estimate;

3 – reflects name of type of work(the exact definition of the completed element is written down);

4 – put dash, if in the contract the parties have already agreed on the exact cost of construction work;

5 – fits in unit(square meters, pieces, cubic meters and others);

6 – in is worn cost per unit work;

7– To number of works;

8 – contains general estimated cost of work.

Each column displays information about how much in the current month work has been completed, price, and cost of completed work of this type, which carried out from the very beginning of construction.

All values from graphs containing monetary value, are counted and are recorded in the line “ Total" And if in any month no work was done, then in the columns of the volume of work and their cost of the current month they put dashes, and the data from the column “Cost of work since the start of construction” from the previous month is put into the current month.

Columns 45-46 indicate total quantity and cost of work for the entire period.

Line data " Overheads and other expenses» are taken by the contractor from those approved at the conclusion of the construction contract estimates, taken over a certain period of time (month) in amounts determined in accordance with the calculation methods adopted in the construction organization (proportional to time, area, cost).

The contractor begins to fill in as soon as the builders started actual implementation their responsibilities until complete obligations of the contractor for this construction project.

Wherein customer not only accepts completed work, but can also control order fulfillment process.

Upon completion of construction of the facility and acceptance of the work by the customer Magazine stitched strong thread (Journal pages numbered) and is certified signature the person filling out the journal, and seal enterprises.

Upon completion of the work, a copy of the journal is transferred to storage for the customer.

Currently, due to the desire of many construction organizations make it easier to manage economic accounting Form N KS-6a is compiled extremely rarely, and the calculation of the cost of unfinished construction and the amount of costs related to the work performed is made on the basis of form N KS-2.

For organizations that there are no necessary accounting documents or these documents issued with violation legal requirements may arise unpleasant tax disputes. Tax authorities have the right to present the following claims:

– gross violation rules for accounting for income, expenses, taxable items,

– lack of right to take into account costs in relation to income tax (clause 1 of article 252 of the Tax Code of the Russian Federation). When checking, expenses for construction and installation work that are not confirmed by forms N N KS-2, KS-3 and KS-6a will be “removed”,

– no right to tax deduction, since tax amounts presented to the taxpayer are subject to deductions only after these goods have been registered and in the presence of accompanying primary documents (clause 1 of Article 172 of the Tax Code of the Russian Federation).

High-quality registration of the Journal will allow the construction organization to avoid unfounded claims from the tax authorities.

The journal can be created by an employee automatically using special programs.

Configuration “1C: Estimate 3” is intended for the preparation, calculation, storage and printing of construction estimate documentation for all construction subjects - investors, developers, customers, contractors. Configurations are provided to users opportunities withcreating your own templates documents, including the Journal.

The journal, like all primary accounting documents, subject to storage during deadlines set by the organization, but not less than 5 years after the reporting year.

The journal form with an example of completion is in the attachment.

Who is responsible for the design of this Journal?

Primary accounting document in accordance with the Accounting Law must be drawn up person responsible for registration of the fact of economic life and the signatory of the document when committing a fact of economic life.

The organization must approve a document flow schedule, according to which the employee is assigned the primary documents that he draws up, the frequency of registration and the timing of their transfer to their destination.

Attention! Each responsible person after approval of the document flow schedule is issued extract from the schedule with acquaintance against signature.

The maintenance and compilation of the Journal is carried out by an employee of the organization who is directly responsible for the execution of construction work on the part of the contractor, for example, Chief Engineer.

You should pay attention to the need for correct management this magazine, because based on his data, such primary documents as Acceptance certificate for completed work according to form No. KS-2 and Certificate of cost of work performed and costs. These are the documents signed by the customer upon acceptance of construction work, and, therefore, has no complaints about the volume and quality of work performed.

Having received from the performer package of primary documents, the accountant checks the compliance of the forms with the requirements of the organization’s Accounting Policy, the correctness of filling out the required details, as well as the accuracy of transferring data from the Journal to other forms.

By comparing forms No. KS-6a and No. KS-2 it is possible to determine which the customer accepted the work, and which ones No.

Such data becomes necessary for accounting if monthly signing of the act according to form No. KS-2 not provided for in the contract, and recognition of revenue from work With long cycle for income tax purposes becomes mandatory during reporting (tax) periods.

It is enough for an accountant to require the employee (chief engineer) supervising the work on this facility to draw up a certificate of the estimated cost of work performed that was not accepted by the customer at the end of the reporting period. The data from this journal, which reflects the volume of work performed in physical and monetary terms on an accrual basis from the very beginning of construction until its completion, will help the employee prepare the necessary information in a timely manner.

General work log- one of the key primary documents in construction. What is its form and the algorithm for correct filling?

General log of construction work: one or more

First of all, it is worth paying attention to the fact that Russian legislation actually establishes several forms for the general accounting journal in the construction industry:

form KS-6;
form RD-11-05-2007.

In addition, along with these documents, in practice, a document in form No. KS-6a is used - a unified log of work performed.

What is the KS-6 form (general work log)

Form No. KS-6 was approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. It corresponds to number 0336001 according to OKUD. It is used to record the performance of various works related to construction and installation, and is one of the primary documents that record the technological sequence, quality level, conditions for the production of relevant types of work, as well as their timing.

The form in question is used when carrying out work within the same construction site, involving the construction, reconstruction or expansion of objects that can be combined into a group of the same type or considered as independent.

The general work log in the KS-6 form is kept by an authorized employee of the developer, customer or performer of work at the site, for example, a senior work producer or shift manager who is responsible for carrying out production work at the site.

The following can take part in the procedure for filling out the KS-6 form:

developer representatives;
customer representatives;
employees of the organization developing design solutions.

Along with the KS-6 form, the Russian construction industry uses a document approved in Appendix No. 1 to Rostechnadzor Order No. 7 dated January 12, 2007 (this regulatory legal act was also assigned another number - RD-11-05-2007).

Many legal entities and individual entrepreneurs working in the construction industry fill out both forms for reporting purposes, since in practice government agencies carrying out construction supervision can request either of them - there are no clear criteria for choosing a specific form of the general work log in the legislation.

Form RD-11-05-2007 as an alternative to the KS-6 journal

Order No. 7 of Rostechnadzor dated January 12, 2007 establishes, first of all, the procedure in accordance with which the general work log should be kept. This order was issued in order to implement the provisions of Art. 54 of the Town Planning Code of the Russian Federation, as well as sub. “b” clause 13 of the Regulations on state construction supervision, approved by Decree of the Government of the Russian Federation dated 01.02.2006 No. 54.

The general work log, in accordance with the provisions of the order RD-11-05-2007, is a source in which:

records are kept of all work related to construction, reconstruction, and major repairs;
the sequence of performance of the relevant work is reflected;
the terms and conditions of work are indicated;
information on control and supervision carried out by government agencies is recorded.

The general work log in the form RD-11-05-2007 must be submitted no later than 7 days before the actual start of work to the state body carrying out the construction supervision procedure in cases provided for by the provisions of paragraph 1 of Art. 54 of the Town Planning Code of the Russian Federation. Along with the journal, this body is provided with:

a copy of the construction permit;
design solutions;
a copy of the document confirming the placement of so-called red lines on the area;
work logs classified as special;
conclusion of an examination of design solutions, if one is required, based on the provisions of Art. 49 of the Code.

The state body carrying out construction supervision seals this journal, as well as special journals, puts a registration signature on them and returns the corresponding package of documents to the developer or customer so that they can keep records of the work. If the current journal ends, then a new copy must be registered with the construction supervision authority, on which a mark with the number - 1, 2, etc. must be affixed.

Completed logs in form RD-11-05-2007 must be kept by the developer or customer until the completion of the final inspection carried out by the construction supervision authority. During the period of such inspection, the journal is at the disposal of the relevant regulatory authority.

What is a journal of work performed in form KS-6a?

Form KS-6a was approved by Decree of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100. It corresponds to number 0322006 according to OKUD.

The logbook for the work performed in the KS-6a form must be kept by the work performer, using:

data on measurements of completed work at construction sites;
information on uniform standards and prices relating to structural elements or types of work.

Based on the information contained in this journal, the following are compiled:

acceptance certificate - in form KS-2;
certificate of cost of work - in form KS-3.

You can learn more about forms No. KS-2 and KS-3 and see examples of filling them out in the articles:

“Unified form No. KS-2 - download form and sample” ;
“Unified form No. KS-3 - form and sample” .

But why is the KS-6a form needed if information about work on construction sites is recorded in the KS-6 or RD-11-05-2007 journal?

The main difference between this journal form and the previous ones is that information on work is always entered into it for each property separately. While forms KS-6 and RD-11-05-2007 allow the inclusion of information on the construction site as a whole.

Are journals KS-6, KS-6a and RD-11-05-2007 required to record work performed?

Information from the Ministry of Finance of the Russian Federation dated December 4, 2012 No. PZ-10/2012 contains the department’s opinion with reference to the new law dated December 6, 2011 No. 402-FZ that it is not necessary to use unified forms of primary documentation from 2013.

These forms, on the one hand, include forms KS-6 and KS-6a. On the other hand, there are no criteria that allow us to classify the RD-11-05-2007 form as unified. What document, then, should Russian builders use to record work?

In this case, it is legitimate to talk about the need for a correct comparison of legal norms and law enforcement practice.

As for the first aspect, the provisions of sub. “b” clause 13 of the Decree of the Government of the Russian Federation dated 01.02.2006 No. 54 instructs construction supervision authorities to somehow check the availability of a general work log. On the one hand, the legislator does not specify its form, on the other hand, in the same subsection. “b” clause 13 of Resolution No. 54 introduces a rule according to which the procedure for maintaining the relevant journal is established by Rostechnadzor. Since this department issued document RD-11-05-2007, we can conclude that the form of the construction work log should, first of all, correspond to that approved in RD-11-05-2007.

However, as practice shows, in many regions of the Russian Federation, construction supervision authorities, due to the established legal tradition, require keeping a log in the KS-6 form. Sometimes both forms are requested at once.

Moreover, among lawyers there is a widespread point of view according to which form No. KS-6a is primary in relation to other journals, even in cases where the real estate object is the only one on the site. Since it is not necessary to use unified forms, the construction supervision authority may well request it (or a similar one).

Thus, in practice, it may be necessary to provide the construction supervision authority with all 3 documents we considered:

form KS-6;
form KS-6a;
form RD-11-05-2007.

It all depends on the policies of regional government structures that supervise the construction sector. But very often the state limits itself to requesting a document approved in accordance with RD-11-05-2007 - perhaps due to the fact that the need to fill it out becomes obvious upon a literal reading of the provisions of Government Resolution No. 54 dated 01.02.2006.

Where can I download a general work log for construction production?

You can download journal forms for forms KS-6, No. KS-6a, as well as RD-11-05-2007, compiled by experienced experts, on our website. At your disposal are convenient documents in Word format into which you can quickly enter the necessary data.

Since the KS-6 form is very close to the document approved in RD-11-05-2007, the principles for filling out the corresponding forms will be generally identical.

Sample of filling out the general work log according to form KS-6

On the title page of the KS-6 journal we record:

name of the organization carrying out construction work, its address, OKPO;
description of the object (for example, “monolithic residential building with underground parking”), its address;
Full name, position of the representative of the legal entity responsible for the construction of the building, as well as for maintaining the journal;
name of the design organization, full name, position of its representative;
name of the customer, if it is a legal entity - position, full name of the representative;
the start and end dates of work - according to the contract or actually (if they coincide, then we write only the terms under the contract);
number of pages in the magazine (it must be bound and numbered);
Full name, position of the head of the company that issued the magazine;
key characteristics of the building, cost of work in words and figures (for example, “20-story residential building with a parking lot for 100 parking spaces. The cost of work is 30,000,000 (thirty million) rubles. 00 kopecks.”);
name of the approving authority and date of approval of the construction project (for example, “Department of the Smolensk Region for Architecture and Construction”, 02/17/2017);
name of subcontractor organizations - if any are involved in the implementation of the project;
The name of the organization that developed the project documentation must match that indicated above.

Filling out sections of the KS-6 form

A sample of filling out the KS-6 form can be downloaded from our website:

Section 1 states:

Full name, positions of the company employees performing the work, as well as the areas in which they work (for example, “Andreev S.V., foreman, installation of building structures”);
start and end dates of work performed by a specific employee;
information about the document confirming the employee’s qualifications (for example, “Engineer Qualification Certificate No. 111 222, issued on December 10, 2016”).

Section 2 reflects:

names of various acts related to construction (for example, “Act on the assembly of building structures”, “Act on approval of the technical report and drawings”);
dates of signing of the relevant acts, full names and positions of the employees who signed them.

For each act, a serial number is recorded.

Section 3 states:

dates of activities for monitoring and assessing the quality of work;
names of structural parts of buildings, indication of their location, links to the numbers of the corresponding drawings (for example, “Pit, drawing No. 20 dated 08/20/2016”);
control results (for example, “The pit corresponds to the drawing, there are no complaints”);
names of the companies that carried out the inspection, full names and positions of the inspection specialists.

In section 4 it is necessary to record:

names and dates of issue of special journals used during the implementation of the construction project (for example, “Journal for conducting engineering tests, 04/15/2017”);
names of companies maintaining relevant journals, full names and positions of employees responsible for maintaining these documents;
dates of delivery and acceptance of special journals, signatures of the general director of the contractor organization.

Section 5 provides:

start and completion dates of work - in one column (for example, “05/01/2017-05/17/2017”);
description of the work, conditions for its implementation, full name and position of the responsible persons (for example, “Installation of construction equipment, responsible: foreman Andreev S.V.”);
position and signatures of the employee responsible for working with the magazine.

Section 6 is completed by employees of government agencies. They record:

date of inspection;
comments, full names, positions of inspectors;
notes indicating that the comments were accepted for implementation, and checking that the reasons that caused them have been eliminated.

On the last page of form No. KS-6 after section 6 the following is indicated:

number of sheets in the document;
Full name, position, signature of the person in charge, seal;
date of signing of the journal.

Form RD-11-05-2007 as an example of filling out a general work log

You can download a completed sample of the specified form RD-11-05-2007 on our website:

The main differences in filling out the title page of the form in question and the previous one in terms of filling out the title page:

in the form RD-11-05-2007 it is assumed to indicate the name of the developer, the customer and the organization that actually carries out the construction;
in the form RD-11-05-2007 it is expected to indicate the persons responsible for construction control - from the customer or developer or from the company that carries out the construction;
in the form RD-11-05-2007, the state supervisory authority puts marks on the title page.

The main differences between the form RD-11-05-2007 and KS-6 in terms of filling out section 1:

the name of the company carrying out the construction is indicated;
Full name is indicated. and the position of a representative of the construction company;
information about the document confirming the employee’s qualifications is not indicated.

Regarding section 2 of the general work log:

this section of the RD-11-05-2007 form coincides in purpose with section 4 in the KS-6 form;
The information indicated in the section is certified by the signature of a representative of the developer or the customer.

Regarding Section 3

this section coincides in purpose with section 5 in the KS-6 form;
the position and full name are indicated. representative of the company that carries out the construction.

As for sections 4 and 5, section 3 in form KS-6 corresponds to those in purpose, however, the structure of sections in form RD-11-05-2007 differs significantly from that in form No. KS-6. Thus, in sections 4 and 5 of the form under consideration the following is recorded:

serial number of the control activity;
control data;
information about identified deficiencies, the deadline and date for their elimination;
Full name, position of representative of the developer or customer.

Besides:

the information in section 4 is certified by the signature of a representative of the developer or customer;
the information in section 5 is certified by the signature of a representative of the company carrying out the construction.

Section 6 of the general work log in form RD-11-05-2007 generally corresponds in structure and purpose to section 2 in form KS-6.

Section 7 corresponds in purpose to section 6 in the KS-6 form. Main differences:

the form RD-11-05-2007 records the period and date for eliminating the violations identified during the supervisory inspection;
The number of the event is recorded in order.

Example of filling out form KS-6a

The completed form KS-6a is available for download on our website:

The following is recorded on the title page of the document:

names, addresses, OKPO, telephone numbers of the customer and contractor;
construction site address;
description of the construction project and a summary of the work (for example, “Development of a foundation pit for a 20-story residential building with an underground parking lot”);
estimated or contractual cost of the project - in numbers;
Full name, position of the journal compiler, his signature;
Full name, position of the contractor's manager, his signature.

The main section of the KS-6a form is presented in the form of a table with 46 columns.

Column No. 1 records the serial number of the record about a particular work performed at the site. Column No. 2 indicates the position of this work according to the estimate. Column No. 3 reflects the name of the corresponding work.

A dash is placed in column No. 4 if the cost of construction work is fixed in the contract (letter of the Ministry of Finance of the Russian Federation dated May 31, 2005 No. 01-02-9/381).

Column No. 5 indicates the unit of measurement that correlates with the nature of the work. For example, if this is the development of a pit, then the volume of soil extracted from the ground in cubic meters may be indicated.

Column No. 6 records the cost of performing a unit of work - in our case, this is the cost of extracting 1 cubic meter. meter of soil in rubles.

Column No. 7 indicates the amount of work - in our case, cubic meters. meter of soil extracted from the ground.

Column No. 8 indicates the estimated cost of the work - as the product of the indicators recorded in the previous 2 columns.

Columns No. 9, 10, 11 indicate, respectively, the number of works, their cost for January, as well as the total since the start of construction. Columns No. 12, 13, 14 contain the same indicators for February. Moreover, if in January any indicators were recorded in column No. 11, they are summed up with the figures in column No. 13 and entered in column No. 14. If not, the indicators in columns No. 10, 13 are summed up, after which the resulting result is entered in column No. 14. Similarly, the columns for March and subsequent months are filled in with a cumulative total.

Column No. 45 records the total number of works in a particular type, and column No. 46 records their total cost for all months of the year.

In all columns in which indicators are recorded in rubles, for example, in columns No. 8, 10, 11, 13, 14, the total indicator is calculated and entered in the “Total” column. If in the reporting month there were no overheads or other expenses not included in the estimate, then the figures in the “Total” column are copied to the “Total” column. If there were overheads and other costs, they must be added to the corresponding figures in “Total” and the result recorded in the “Total” column.

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