{"id":14453,"date":"2023-02-24T16:39:42","date_gmt":"2023-02-24T08:39:42","guid":{"rendered":"https:\/\/whusiang.com\/?p=14453"},"modified":"2023-04-25T05:00:31","modified_gmt":"2023-04-24T21:00:31","slug":"construction-accounting-accountant-manchester","status":"publish","type":"post","link":"https:\/\/whusiang.com\/?p=14453","title":{"rendered":"Construction Accounting Accountant Manchester"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Working Capital Ratio for construction accounting<\/a><\/li>\n<li><a href=\"#toc-1\">Related roles<\/a><\/li>\n<li><a href=\"#toc-2\">A bit of advice of anyone thinking of a career in construction?<\/a><\/li>\n<li><a href=\"#toc-3\">How Can I Protect My Building &amp; Construction Business?<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img 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\" width=\"250px\" alt=\"what is the role of the accounting department for a construction company\" \/><\/p>\n<p>Sage makes no representations or warranties of any kind, express or implied, about the completeness or accuracy of this article and related content. Is the challenge of sorting your construction accounting <a href=\"https:\/\/azbigmedia.com\/real-estate\/how-do-real-estate-accounting-services-improve-clients-finances\/\">https:\/\/azbigmedia.com\/real-estate\/how-do-real-estate-accounting-services-improve-clients-finances\/<\/a> holding your back? This free guide will help to simplify things so you can stay on top of managing your business admin. This includes changes to the design, materials, work patterns and more.<\/p>\n<div style='text-align:center'><\/div>\n<p>He is passionate about helping his clients identify clear goals and providing support as they strive achieve to them. You can get sucked into that revenue cycle, comparing yourself against the competition and ending up chasing those revenue targets. If you\u2019re working to tighter margins and a few projects go bad, you can take away all the good work you\u2019ve done \u2013 resulting in poor profits and a less stable business.<\/p>\n<h2 id=\"toc-0\">Working Capital Ratio for construction accounting<\/h2>\n<p>Students often find out more about the role of a manager by doing some industrial experience as a part of the course. Industrial placements are <a href=\"https:\/\/www.projectpractical.com\/accounting-in-retail-inventory-management-primary-considerations\/\">retail accounting<\/a> a compulsory component linked to a subject option or piece of coursework. Managing costs to make sure that the initial budget isn\u2019t exceeded.<\/p>\n<ul>\n<li>While a generalist accountant may understand the broader aspects of accounting, we understand the unique financial challenges of the construction sector.<\/li>\n<li>It\u2019s important to understand if these changes will affect your business and how to make sure you comply.<\/li>\n<li>Well-prepared financial statements in the final accounts contain a goldmine of timely and revealing information about your company\u2019s financial position.<\/li>\n<li>Do you want to grow your business, gain access to over 100 lenders and inject some much needed cashflow into our business?<\/li>\n<li>Understanding your budget and why it\u2019s changed is critical to pinpointing your true job costs.<\/li>\n<li>Whatever software you choose, there are some key features you should look for.<\/li>\n<li>The accounting process involves monitoring progress on all stages and issuing and paying invoices as required.<\/li>\n<\/ul>\n<p>Gary, Andrew and Barry look after a team of in-house advisers who specialise in the world of construction. A business bank account that&#8217;s free, easy to open, and helps you start doing what you love. Instead, the hiring contractor pays the transaction VAT directly to HMRC in their own return. The subcontractor simply notes on their invoice to the hiring contractor that the reverse charge applies. Cities generated by learning in anticipation of social change.<\/p>\n<h2 id=\"toc-1\">Related roles<\/h2>\n<p>Please find out how our excellent tax advice helped Marco Fehrl, Director of 29 Forward Limited run his business more efficiently. We provided payroll, VAT returns and EEC services to his clients in France and all the year-end accounts and personal tax returns. Offering unlimited advice helped Marco support and grow his business. Construction <a href=\"https:\/\/www.good-name.org\/how-accounting-services-can-help-real-estate-companies-optimize-their-finances\/\">https:\/\/www.good-name.org\/how-accounting-services-can-help-real-estate-companies-optimize-their-finances\/<\/a> projects require timely payments between many stakeholders to maintain healthy business relationships. Record both cash and online payments in your accounts easily, and automate payment reminders for outstanding invoices to reduce late payments. Both professionals and students can take project accounting training formally or informally.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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\" width=\"256px\" alt=\"what is the role of the accounting department for a construction company\" \/><\/p>\n<p>If you want to thrive, you need to  know what these are and make sure your accounting practices comply. It\u2019s important  that you understand the basics of contracts and include change clauses. Early on, you may be able to track all your business expenses in a simple spreadsheet. But as your business matures, your accounts will get more complicated, and you\u2019ll need a more comprehensive accounting system. You also need these numbers to create valid estimates around project timelines, costs and scope. Accurate estimation hinges on detailed data that\u2019s easy to access, organise and understand.<\/p>\n<h2 id=\"toc-2\">A bit of advice of anyone thinking of a career in construction?<\/h2>\n<p>Specialist accountants or chief financial officers have a deep understanding of the nature of construction accounting. You can add subcontractors as vendors to bill them for their services and add contractors as customers to send them invoices. This allows you to manage all of these transactions and payments with ease from one dedicated space within Zoho Books. It\u2019s also important to choose accountants who are forward-thinking, to ensure they are keeping up with the latest developments.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' 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width=\"259px\" alt=\"what is the role of the accounting department for a construction company\" \/><\/p>\n<p>Construction firms and contractors generally work project to project, often on more than one at a time. We work with construction companies to ensure that all the important steps in achieving management accounts are taken. Our Financial Controller Service allows us to work closely with clients to get good financial information. Accounting \u2014 your accounts are a key part of how you can measure your business success. We can ensure that you meet requirements and provide specialist cloud accounting advice and training.<\/p>\n<h2 id=\"toc-3\">How Can I Protect My Building &amp; Construction Business?<\/h2>\n<p>Many construction businesses fail because they lose control of their finances. Not surprising when you consider the size and volume of transactions, the unique tax rules, and the many different assets and liabilities that need to be accounted for. Lastly, you want to ensure your accountant\u2019s personality is the right fit for your business. Although they may not be employed in-house, you will still be working closely together, and they will, almost certainly, need to communicate with various contractors and project managers. Therefore, you want to focus on finding an accountant you can get along with. Trust us, it will make both your lives a lot easier if you can effectively communicate with one another.<\/p>\n<div>\n<div>\n<h3>What does accounting do in a construction company?<\/h3>\n<\/div>\n<div>\n<div>\n<p>Construction accountants work in the construction industry to calculate and oversee all finances of a project. Their duties include planning construction projects&apos; budgets, performing cost analyses, and reviewing purchase orders, invoices, and supplier contracts.<\/p>\n<\/div><\/div>\n<\/div>\n<p>Job costing can be tricky, especially when you are managing multiple projects, have high material costs and don\u2019t account for those indirect costs. Don\u2019t panic if you haven\u2019t been particularly organised with your books until now. We understand how hard it can be to keep on top of your finances when you\u2019re busy trying to run a business. And because we only work with construction companies, we understand the complexities of the construction industry and how to interpret data.<\/p>\n<h2 id=\"toc-4\">Accounting for startups \u2013 The complete guide<\/h2>\n<p>It\u2019s impossible to anticipate every variable that may come up in a project. An overly broad direction in the original plan, a change in desired aesthetic or a need to control costs can stall a job. A change order can help you manage these changes quickly and keep the project moving. These reports help you create estimates for upcoming projects and determine which jobs to pursue. The information you gather from job costing is vital to setting client expectations and creating a useful business growth strategy. Job costing is a detailed record of all the costs and income related to each construction job.<\/p>\n<ul>\n<li>Firms are increasingly being hit by legislative accounting requirements, which not only impacts construction accounting but effectively defines how it\u2019s done.<\/li>\n<li>Interrogate those, look at the costs, think about what value you need from the client and what profit you need to make etc.<\/li>\n<li>In this episode find out how you can inject cash by making MINOR changes to your key drivers.<\/li>\n<li>Presenting detailed information on the cost of particular elements of work on a periodic basis to enable payment for those works carried out to date.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Content Working Capital Ratio for construction accounting Related roles A bit of advice of anyone thinking of a career in construction? How Can I Protect My Building &amp; Construction Business? Sage makes no representations or warranties of any kind, express or implied, about the completeness or accuracy of this article and related content. Is the &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whusiang.com\/?p=14453\"> <span class=\"screen-reader-text\">Construction Accounting Accountant Manchester<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-14453","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14453"}],"version-history":[{"count":1,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14453\/revisions"}],"predecessor-version":[{"id":14454,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/14453\/revisions\/14454"}],"wp:attachment":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14453"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}