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Mastering Construction Bookkeeping A Contractor's Essential Guide

  • Writer: Akash Dey
    Akash Dey
  • Jul 2
  • 2 min read

Updated: Jul 3

Construction Bookkeeping
Busy Construction Site

Introduction


Effective bookkeeping is essential to the smooth operation of any business, but it’s especially critical in construction. With complex financial reporting, project timelines, and tight margins, accurate bookkeeping helps contractors stay profitable and compliant. This guide breaks down the essentials every contractor needs to manage construction finances successfully.


Why Construction Bookkeeping Matters


  • Cash Flow: Track every dollar in and out to avoid cash shortages.

  • Payroll: Accurately handle wages, taxes, and subcontractor payments.

  • Work in Progress (WIP): Monitor long-term projects in real time.

  • Overruns: Catch budget issues early and adjust before it’s too late.


Key Components of Construction Bookkeeping


Job Costing Ledger

Each project is treated as its own “job,” with records for:

  • Labor

  • Materials

  • Equipment

  • Subcontractors

  • Overhead


Cost Accounting Essentials

  • Material & Labor Cost Control

  • Overhead Allocation

  • Project-Based Job Costing

  • Accurate Financial Reporting


Recommended Bookkeeping Software for Contractors


Must-Have Bookkeeping Services

  • Job Costing

  • Payroll Management

  • A/P & A/R

  • Bank Reconciliation

  • Financial Reporting


Construction Accounting Best Practices

  • Use WIP Reports to align expenses with project progress

  • Record construction-in-progress (CIP) as an asset

  • Apply job costing formulas: Job Cost = Labor + Materials + Overhead

  • Store records in cloud systems (Dropbox, Drive, or integrated software)


Setting Up Your Company in QuickBooks

  • Create company profile

  • Enable job costing features

  • Build a chart of accounts specific to construction

  • Add vendors, contractors, and employees


Choosing the Right Accounting Method

  • Percentage of Completion (POC): Recognize revenue as work progresses

  • Completed Contract: Recognize only after completion

  • Accrual Method: Record when earned/incurred, not when paid


Costs and Rates for Construction Bookkeeping

Service Type

Average Rate

Bookkeeper (Hourly)

$40 – $100/hr

QuickBooks Pro Advisor

$50 – $150/hr

Software License

$300 – $500/year


Who Should Handle Your Construction Bookkeeping?

You need professionals who understand construction-specific challenges like job costing, retention tracking, and billing schedules. A trusted option is Book Tech’s Construction Bookkeeping Services — tailored for contractors, designed to keep your financials in shape and your projects on budget.


Frequently Asked Questions (FAQ)

1. What is GAAP Construction Bookkeeping?

It’s bookkeeping based on standardized accounting rules (GAAP) tailored to construction, ensuring consistent and compliant financial records.


2. What’s the difference between POC and Completed Contract?

  • POC: Recognizes income/expenses as work progresses.

  • Completed Contract: Recognizes everything after project completion.


3. Is QuickBooks Online or Desktop better for contractors?

QuickBooks Desktop is better for contractors due to stronger job costing and reporting. Online is easier to access but less feature-rich without add-ons.

 
 
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