Organizational features of accounting in the construction industry

The article is devoted to the main features of the construction enterprises accounting organization, which defines the theme of infrastructure accounting, and discloses the concept of "capital investment". This article identifies accounting indicators, the information on which contractors are required to form. It also presents possible accounting options for the general contractor. An important feature of the construction of accounting, which allows to separate it into a separate discipline, includes: a combination of the main business in two production modes, the development of long-term capital investments, a long construction period, and the possibility of using several methods for determining the financial result.