As a result of studying the module student must:
- know the industry characteristics influencing accounting in contract construction organizations, formation of the cost of construction works, criteria for the recognition of costs and revenues under the construction contract, the principles of settlements with customers and subcontractors.
- to be able to record the main business processes in construction companies to fill in primary documents for the organization and implementation of construction works, to form an estimate of the construction works.

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

Industry characteristics affecting accounting at construction enterprises. Accounting of fixed assets in construction. Accounting of inventories at 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 of settlements with customers (developers) and subcontractors. Accounting of construction at the customers (developers).

1. Атамас П.Й. Бухгалтерський облік у галузях економіки: навч. посібник / П.Й. Атамас. – К.: Центр учбової літератури, 2011. – 392 с.
2. Гура Н.О. Облік видів економічної діяльності: навч. посібник / Н.О. Гура. – К.: Знання, 2014. – 541 с.
3. Лень В.С. Бухгалтерський облік у галузях економіки: підручник / В.С. Лень, В.В. Гливенко. – Чернігів: ЧДТУ. – 2013. – 451 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)