General Accounting Question - Construction Contracts IAS 11

Shunmas

Free Member
Sep 14, 2010
41
0
Hello Experts !


This is a general accounting question related to construction contracts. What I analysed all myself that the following accounts are involved:

1. Construction-in-Progress (an asset account where all costs relating to contract are accumulated)

2. Retentions receivable (a.k.a Retainage - an asset account)

3. Gross amount due from customer (a.k.a costs and estimated earnings in excess of billings)



What I don't understand is gross amounts due from customers (Is it not the same as Contract Receivables). How this account is dealt with? Can an expert please post some journal entries? Because I am having confusion. I have following accounts:

Your kind help is much appreciated.

Thanks :)
 

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