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Construction Contracting: A Practical Guide to Company Management, 8th Edition by Richard H. Clough, Glenn A. Sears, S. Keoki Sears, Robert O. Segner, Jerald L. Rounds

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Appendix O

Typical Construction Company General Ledger Accounts

Assets
10. Petty Cash
11. Bank Deposits
  .1 General Bank Account
  .2 Payroll Bank Account
  .3 Project Bank Accounts
  .4
12. Accounts Receivable
  .1
  .2 Parent, Associated, or Affiliated Companies
  .3 Notes Receivable
  .4 Employees' Accounts
  .5 Sundry Debtors
  .6
13. Deferred Receivables
All construction contracts are charged to this account, being diminished by progress payments as received. This account is offset by Account 4X.0, Deferred Income.
14. Property, Plant, and Equipment
Property and General Plant
  .100 Real Estate and Improvements
  .200 Leasehold Improvements
  .300 Shops and Yards
Mobile Equipment
  .400 Motor Vehicles
  .500 Tractors
.01 Repairs, parts, and labor
.05 Outside service
.12 Tire replacement
.15 Tire repair
.20 Fuel
.25 Oil, lubricants, filters
.30 Licenses, permits
.35 Depreciation
.40 Insurance
.45 Taxes
  .510 Power shovel s
  .520 Bottom Dumps
  .525
Stationary Equipment
  .530 Concrete Mixing Plant
  .540 Concrete Pavers
  .550 Air Compressors
  .560
Small Power Tools and Portable Equipment
  .600 Welders
  .610 Concrete Power Buggies
  .620 Electric Drills
  .630
Marine Equipment
  .700
Miscellaneous Construction Equipment
  .800 Scaffolding
  .810 Concrete Forms
  .820 Wheelbarrows

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