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Construction accounting is a vitally necessary form of accounting, especially when multiple contracts come into play. The construction field uses many terms not used in other forms of accounting, such as "draw" and progress billing . [ 1 ]
The IAS 11 standard of International Accounting Standards set out requirements for the accounting treatment of the revenue and costs associated with long-term construction contracts. By their nature, construction activities and contracts are long-term projects, often beginning and ending in different accounting periods.
A bill of quantities is a document used in tendering in the construction industry in which materials, parts, and labor (and their costs) are itemized. It also (ideally) details the terms and conditions of the construction or repair contract and itemizes all work to enable a contractor to price the work for which he or she is bidding. The ...
The construction documents, specifically the technical specifications, require the contractor to submit product data, samples, and shop drawings to the architect and engineer for approval. This is one of the first steps that is taken by the contractor after execution of the construction contract and issuance of the "Notice to Proceed".
ISO 8048:1984 Technical drawings — Construction drawings — Representation of views, sections and cuts; ISO 8560:2019 Technical drawings — Construction drawings — Representation of modular sizes, lines and grids; ISO 8826-1:1989 Technical drawings — Rolling bearings — Part 1: General simplified representation
An architectural drawing or architect's drawing is a technical drawing of a building (or building project) that falls within the definition of architecture.Architectural drawings are used by architects and others for a number of purposes: to develop a design idea into a coherent proposal, to communicate ideas and concepts, to convince clients of the merits of a design, to assist a building ...
A structural drawing, a type of engineering drawing, is a plan or set of plans and details for how a building or other structure will be built. Structural drawings are generally prepared by registered professional engineers, and based on information provided by architectural drawings. The structural drawings are primarily concerned with the ...
An engineering drawing is a type of technical drawing that is used to convey information about an object. A common use is to specify the geometry necessary for the construction of a component and is called a detail drawing.