A result of studying the module student must:
- know scientific concepts, theories and methods that underlie accounting in construction and use the knowledge of branch features in solving accounting problems at the enterprises of the construction industry;
- to be able to analyze and structure problem areas for accounting at the enterprises of the construction industry as a whole, and on particular functional areas in particular, and to find constructive decisions based on special knowledge in the field of financial accounting;
- to be able to apply professional knowledge to solve typical tasks of financial accounting at the construction company and to predict the economic, social and moral and ethical consequences of the practice in the construction industry of new developments and methods in accounting and taxation.

- prerequisite: Financial accounting I, Financial accounting II
- co-requisite: Tax accounting and reporting, Accounting and analysis of commercial activities

Industry characteristics that affect accounting for construction enterprises. Accounting of fixed assets in construction. Accounting of stocks of construction companies. Features of formation of the cost of construction works under the construction contract. Recognition of costs and revenues under the construction contract. Cost accounting and calculation of cost of construction and installation works. The income and results of operations of construction industry. Accounting for settlements with customers (developers) and subcontractors. Construction of the customers (developers).

1. Бухгалтерський облік за видами економічної діяльності: навчальний посібник / І.Б. Чернікова, Г.С. Дергільова, І.В.Нестеренко. – Х.: “Виробництво “Форт”, 2015. – 200 с.
2. Облік в галузях економіки: навчально-методичний посібник / О. І. Клімова. – Маріуполь: ДонДУУ, 2016. – 335 с.
3. Гура Н.О. Облік видів економічної діяльності: навчальний посібник / Н.О. Гура. – К.: Знання, 2014. – 541 с.
4. Загородній А.Г. Бухгалтерський облік за видами економічної діяльності: навч. посібник / А.Г. Загородній, І.Й. Яремко, Л.М. Пилипенко, А.С. Мороз. – Львів: Видавництво Львівської політехніки, 2014. – 216 с.

Current control (30%): oral questioning, work in the practice;
Final control (70%): semester control (written and oral component)